EMALI: 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.
EMALI
Largest movements
- Tangible fixed assets -€5,495
down €5,495 (-21.6%), from €25,491 to €19,996
- Receivables within one year +€3,429
up €3,429 (+25.1%), from €13,670 to €17,099
- Deferred charges and accrued income -€1,862
no longer reported in 2024 (was €1,862)
- Trade debts -€5,086
down €5,086 (-36.1%), from €14,086 to €9,000
- Tax, wage and social debts +€639
up €639 (+29.8%), from €2,143 to €2,782
- Profit (loss) carried forward +€449
up €449 (+7.4%), from €6,096 to €6,545
- Depreciation +€3,511
up €3,511 (+176.9%), from €1,984 to €5,495
- Gross operating margin -€1,864
down €1,864 (-18.4%), from €10,123 to €8,259
- Taxes -€357
down €357 (-22.2%), from €1,606 to €1,249
- Other operating charges -€308
down €308 (-23.2%), from €1,328 to €1,020
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,525 | €38,527 | -€3,998 | -9.4% |
| Fixed assets | 21/28 | €25,491 | €19,996 | -€5,495 | -21.6% |
| Tangible fixed assets | 22/27 | €25,491 | €19,996 | -€5,495 | -21.6% |
| Furniture and vehicles | 24 | €25,491 | €19,996 | -€5,495 | -21.6% |
| Current assets | 29/58 | €17,034 | €18,531 | +€1,497 | +8.8% |
| Amounts receivable within one year | 40/41 | €13,670 | €17,099 | +€3,429 | +25.1% |
| Trade receivables | 40 | €13,670 | €17,099 | +€3,429 | +25.1% |
| Cash at bank and in hand | 54/58 | €1,502 | €1,432 | -€70 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,862 | - | -€1,862 | |
| Total equity and liabilities | 10/49 | €42,525 | €38,527 | -€3,998 | -9.4% |
| Equity | 10/15 | €26,296 | €26,745 | +€449 | +1.7% |
| Contributions | 10/11 | €20,200 | €20,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,096 | €6,545 | +€449 | +7.4% |
| Amounts payable | 17/49 | €16,229 | €11,782 | -€4,447 | -27.4% |
| Amounts payable within one year | 42/48 | €16,229 | €11,782 | -€4,447 | -27.4% |
| Trade debts | 44 | €14,086 | €9,000 | -€5,086 | -36.1% |
| Suppliers | 440/4 | €14,086 | €9,000 | -€5,086 | -36.1% |
| Taxes, remuneration and social security | 45 | €2,143 | €2,782 | +€639 | +29.8% |
| Taxes | 450/3 | €2,143 | €2,782 | +€639 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,984 | €5,495 | +€3,511 | +176.9% |
| Other operating charges | 640/8 | €1,328 | €1,020 | -€308 | -23.2% |
| Non-recurring operating charges | 66A | €4,375 | - | -€4,375 | |
| Gross operating margin | 9900 | €10,123 | €8,259 | -€1,864 | -18.4% |
| Operating profit (loss) | 9901 | €2,436 | €1,744 | -€692 | -28.4% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,390 | €1,698 | -€692 | -29.0% |
| Income taxes | 67/77 | €1,606 | €1,249 | -€357 | -22.2% |
| Profit (loss) for the period | 9904 | €784 | €449 | -€335 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €784 | €449 | -€335 | -42.7% |
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 1 October 2026 via checked.be.