EMAJESS: 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.
EMAJESS
Largest movements
- Tangible fixed assets +€21,721
up €21,721 (+58.0%), from €37,477 to €59,198
of which Land and buildings: +€24,728
- Receivables within one year +€17,287
up €17,287 (+69.0%), from €25,044 to €42,331
of which Other amounts receivable: +€23,905
- Short-term financial debts +€27,583
new in 2025: €27,583
- Other debts -€15,819
no longer reported in 2025 (was €15,819)
- Trade debts +€13,574
up €13,574 (+319.9%), from €4,243 to €17,817
- Reserves +€10,000
up €10,000 (+98.7%), from €10,137 to €20,137
of which Distributable reserves: +€20,000
- Profit (loss) carried forward +€8,304
up €8,304 (+27.9%), from €29,718 to €38,023
- Staff costs -€43,256
down €43,256 (-69.0%), from €62,722 to €19,467
- Gross operating margin -€33,939
down €33,939 (-39.7%), from €85,440 to €51,501
- Turnover -€32,155
down €32,155 (-21.5%), from €149,648 to €117,494
- Purchases and services +€9,636
up €9,636 (+13.9%), from €69,140 to €78,776
- Taxes +€1,558
up €1,558 (+35.1%), from €4,442 to €6,000
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.
Cash bridge derived
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 | €72,730 | €112,862 | +€40,132 | +55.2% |
| Fixed assets | 21/28 | €37,597 | €59,318 | +€21,721 | +57.8% |
| Tangible fixed assets | 22/27 | €37,477 | €59,198 | +€21,721 | +58.0% |
| Land and buildings | 22 | €2,513 | €27,241 | +€24,728 | +983.9% |
| Furniture and vehicles | 24 | €1,350 | €471 | -€879 | -65.1% |
| Other tangible fixed assets | 26 | €33,614 | €31,485 | -€2,129 | -6.3% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €35,134 | €53,544 | +€18,411 | +52.4% |
| Stocks and contracts in progress | 3 | €4,939 | €4,939 | = | 0.0% |
| Stocks | 30/36 | €4,939 | €4,939 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,044 | €42,331 | +€17,287 | +69.0% |
| Trade receivables | 40 | €22,079 | €15,461 | -€6,618 | -30.0% |
| Other amounts receivable | 41 | €2,965 | €26,870 | +€23,905 | +806.2% |
| Cash at bank and in hand | 54/58 | €5,151 | €6,255 | +€1,105 | +21.4% |
| Deferred charges and accrued income | 490/1 | - | €19 | +€19 | |
| Total equity and liabilities | 10/49 | €72,730 | €112,862 | +€40,132 | +55.2% |
| Equity | 10/15 | €46,155 | €64,460 | +€18,304 | +39.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €10,137 | €20,137 | +€10,000 | +98.7% |
| Non-distributable reserves | 130/1 | €10,137 | €137 | -€10,000 | -98.7% |
| Reserves not available under the articles | 1311 | €137 | €137 | = | 0.0% |
| Other | 1319 | €10,000 | - | -€10,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €29,718 | €38,023 | +€8,304 | +27.9% |
| Amounts payable | 17/49 | €26,575 | €48,402 | +€21,827 | +82.1% |
| Amounts payable within one year | 42/48 | €26,575 | €48,237 | +€21,661 | +81.5% |
| Financial debts | 43 | - | €27,583 | +€27,583 | |
| Other loans | 439 | - | €27,583 | +€27,583 | |
| Trade debts | 44 | €4,243 | €17,817 | +€13,574 | +319.9% |
| Suppliers | 440/4 | €4,243 | €17,817 | +€13,574 | +319.9% |
| Taxes, remuneration and social security | 45 | €6,514 | €2,837 | -€3,677 | -56.4% |
| Taxes | 450/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,514 | €1,837 | -€3,677 | -66.7% |
| Other amounts payable | 47/48 | €15,819 | - | -€15,819 | |
| Accrued charges and deferred income | 492/3 | - | €166 | +€166 | |
| Turnover | 70 | €149,648 | €117,494 | -€32,155 | -21.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,140 | €78,776 | +€9,636 | +13.9% |
| Remuneration, social security and pensions | 62 | €62,722 | €19,467 | -€43,256 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,679 | €4,309 | +€630 | +17.1% |
| Other operating charges | 640/8 | €755 | €1,051 | +€296 | +39.2% |
| Gross operating margin | 9900 | €85,440 | €51,501 | -€33,939 | -39.7% |
| Operating profit (loss) | 9901 | €18,284 | €26,674 | +€8,390 | +45.9% |
| Financial income | 75/76B | €4 | €196 | +€192 | +4553.8% |
| Recurring financial income | 75 | €4 | €196 | +€192 | +4553.8% |
| Financial charges | 65/66B | €1,818 | €2,566 | +€748 | +41.1% |
| Recurring financial charges | 65 | €1,818 | €2,566 | +€748 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €16,470 | €24,304 | +€7,834 | +47.6% |
| Income taxes | 67/77 | €4,442 | €6,000 | +€1,558 | +35.1% |
| Profit (loss) for the period | 9904 | €12,028 | €18,304 | +€6,276 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,028 | €18,304 | +€6,276 | +52.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.