EMABELLE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EMABELLE
Largest movements
- Tangible fixed assets -€6,047
down €6,047 (-19.6%), from €30,864 to €24,817
of which Other tangible fixed assets: -€5,934
- Receivables within one year +€607
new in 2024: €607
- Profit (loss) carried forward -€7,282
down €7,282 (-14.6%), from -€49,729 to -€57,011
- Tax, wage and social debts +€2,370
up €2,370 (+100.5%), from €2,358 to €4,728
- Trade debts -€1,879
down €1,879 (-35.2%), from €5,334 to €3,455
- Advances received +€1,560
new in 2024: €1,560
- Gross operating margin +€8,604
up €8,604 (+78.9%), from -€10,899 to -€2,295
- Other operating charges +€352
new in 2024: €352
- Depreciation -€238
down €238 (-3.8%), from €6,285 to €6,047
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,610 | €27,105 | -€5,505 | -16.9% |
| Fixed assets | 21/28 | €32,064 | €26,017 | -€6,047 | -18.9% |
| Tangible fixed assets | 22/27 | €30,864 | €24,817 | -€6,047 | -19.6% |
| Furniture and vehicles | 24 | €113 | - | -€113 | |
| Other tangible fixed assets | 26 | €30,752 | €24,817 | -€5,934 | -19.3% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €546 | €1,088 | +€542 | +99.2% |
| Stocks and contracts in progress | 3 | €546 | €481 | -€65 | -12.0% |
| Stocks | 30/36 | €546 | €481 | -€65 | -12.0% |
| Amounts receivable within one year | 40/41 | - | €607 | +€607 | |
| Other amounts receivable | 41 | - | €607 | +€607 | |
| Total equity and liabilities | 10/49 | €32,610 | €27,105 | -€5,505 | -16.9% |
| Equity | 10/15 | -€37,229 | -€44,511 | -€7,282 | -19.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,729 | -€57,011 | -€7,282 | -14.6% |
| Amounts payable | 17/49 | €69,839 | €71,616 | +€1,777 | +2.5% |
| Amounts payable within one year | 42/48 | €69,839 | €71,616 | +€1,777 | +2.5% |
| Financial debts | 43 | €5,179 | €4,855 | -€325 | -6.3% |
| Credit institutions | 430/8 | €5,179 | €4,855 | -€325 | -6.3% |
| Trade debts | 44 | €5,334 | €3,455 | -€1,879 | -35.2% |
| Suppliers | 440/4 | €5,334 | €3,455 | -€1,879 | -35.2% |
| Advances received on contracts in progress | 46 | - | €1,560 | +€1,560 | |
| Taxes, remuneration and social security | 45 | €2,358 | €4,728 | +€2,370 | +100.5% |
| Taxes | 450/3 | €2,358 | €4,728 | +€2,370 | +100.5% |
| Other amounts payable | 47/48 | €56,968 | €57,018 | +€50 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,285 | €6,047 | -€238 | -3.8% |
| Other operating charges | 640/8 | - | €352 | +€352 | |
| Gross operating margin | 9900 | -€10,899 | -€2,295 | +€8,604 | +78.9% |
| Operating profit (loss) | 9901 | -€17,185 | -€8,694 | +€8,490 | +49.4% |
| Financial income | 75/76B | €2,000 | €2,000 | = | 0.0% |
| Recurring financial income | 75 | €2,000 | €2,000 | = | 0.0% |
| Financial charges | 65/66B | €641 | €587 | -€54 | -8.4% |
| Recurring financial charges | 65 | €641 | €587 | -€54 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,826 | -€7,282 | +€8,545 | +54.0% |
| Profit (loss) for the period | 9904 | -€15,826 | -€7,282 | +€8,545 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,826 | -€7,282 | +€8,545 | +54.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.