Emagery: what changed
Two financial 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.
Emagery
Largest movements
- Receivables within one year +€11,627
up €11,627 (+72.1%), from €16,124 to €27,751
of which Other amounts receivable: +€10,691
- Cash -€5,791
down €5,791 (-9.0%), from €64,295 to €58,504
mainly Receivables within one year (-€11,627) and Tax, wage and social debts (-€11,061)
- Tangible fixed assets -€2,673
down €2,673 (-13.6%), from €19,712 to €17,039
of which Furniture and vehicles: -€2,129
- Tax, wage and social debts -€11,061
down €11,061 (-55.2%), from €20,026 to €8,965
- Trade debts +€9,408
up €9,408 (+195%), from €4,835 to €14,243
- Reserves +€4,806
up €4,806 (+6.4%), from €75,560 to €80,366
- Gross operating margin -€12,944
down €12,944 (-48.9%), from €26,487 to €13,544
- Taxes -€3,869
down €3,869 (-53.4%), from €7,249 to €3,380
- Other operating charges +€937
up €937 (+324%), from €289 to €1,226
- Depreciation +€758
up €758 (+18.9%), from €4,020 to €4,778
- Financial income +€595
up €595 (+146%), from €407 to €1,002
From the 2024 result to the 2025 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,521 | €103,675 | +€3,154 | +3.1% |
| Fixed assets | 21/28 | €19,712 | €17,039 | -€2,673 | -13.6% |
| Tangible fixed assets | 22/27 | €19,712 | €17,039 | -€2,673 | -13.6% |
| Plant, machinery and equipment | 23 | €2,067 | €1,650 | -€416 | -20.1% |
| Furniture and vehicles | 24 | €6,694 | €4,564 | -€2,129 | -31.8% |
| Other tangible fixed assets | 26 | €10,951 | €10,824 | -€127 | -1.2% |
| Current assets | 29/58 | €80,809 | €86,636 | +€5,827 | +7.2% |
| Amounts receivable within one year | 40/41 | €16,124 | €27,751 | +€11,627 | +72.1% |
| Trade receivables | 40 | €838 | €1,774 | +€936 | +112% |
| Other amounts receivable | 41 | €15,286 | €25,977 | +€10,691 | +69.9% |
| Cash at bank and in hand | 54/58 | €64,295 | €58,504 | -€5,791 | -9.0% |
| Deferred charges and accrued income | 490/1 | €390 | €380 | -€10 | -2.5% |
| Total equity and liabilities | 10/49 | €100,521 | €103,675 | +€3,154 | +3.1% |
| Equity | 10/15 | €75,660 | €80,466 | +€4,806 | +6.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €75,560 | €80,366 | +€4,806 | +6.4% |
| Distributable reserves | 133 | €75,560 | €80,366 | +€4,806 | +6.4% |
| Amounts payable | 17/49 | €24,861 | €23,209 | -€1,652 | -6.6% |
| Amounts payable within one year | 42/48 | €24,861 | €23,209 | -€1,652 | -6.6% |
| Trade debts | 44 | €4,835 | €14,243 | +€9,408 | +195% |
| Suppliers | 440/4 | €4,835 | €14,243 | +€9,408 | +195% |
| Taxes, remuneration and social security | 45 | €20,026 | €8,965 | -€11,061 | -55.2% |
| Taxes | 450/3 | €20,026 | €8,965 | -€11,061 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,020 | €4,778 | +€758 | +18.9% |
| Other operating charges | 640/8 | €289 | €1,226 | +€937 | +324% |
| Gross operating margin | 9900 | €26,487 | €13,544 | -€12,944 | -48.9% |
| Operating profit (loss) | 9901 | €22,178 | €7,540 | -€14,639 | -66.0% |
| Financial income | 75/76B | €407 | €1,002 | +€595 | +146% |
| Recurring financial income | 75 | €407 | €1,002 | +€595 | +146% |
| Financial charges | 65/66B | €275 | €356 | +€81 | +29.4% |
| Recurring financial charges | 65 | €275 | €356 | +€81 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €22,311 | €8,186 | -€14,125 | -63.3% |
| Income taxes | 67/77 | €7,249 | €3,380 | -€3,869 | -53.4% |
| Profit (loss) for the period | 9904 | €15,062 | €4,806 | -€10,256 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,062 | €4,806 | -€10,256 | -68.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.