EMALLE: 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.
EMALLE
Largest movements
- Receivables within one year +€19,735
up €19,735 (+75.0%), from €26,306 to €46,041
of which Trade receivables: +€20,000
- Tangible fixed assets -€5,153
no longer reported in 2024 (was €5,153)
- Cash +€2,992
up €2,992 (+2.1%), from €141,868 to €144,861
mainly Net result for the year (+€18,360) and Investment in fixed assets (net) (+€4,782)
- Profit (loss) carried forward +€18,360
up €18,360 (+12.4%), from €148,578 to €166,938
- Gross operating margin +€28,847
up €28,847, from -€4,463 to €24,384
- Taxes +€5,001
up €5,001, from -€1 to €5,000
From the 31-12-2023 result to the 31-12-2024 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.
Derived cash bridge
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,652 | €192,108 | +€18,456 | +10.6% |
| Fixed assets | 21/28 | €5,378 | €225 | -€5,153 | -95.8% |
| Tangible fixed assets | 22/27 | €5,153 | - | -€5,153 | |
| Furniture and vehicles | 24 | €5,153 | - | -€5,153 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €168,274 | €191,883 | +€23,608 | +14.0% |
| Amounts receivable within one year | 40/41 | €26,306 | €46,041 | +€19,735 | +75.0% |
| Trade receivables | 40 | €22,348 | €42,348 | +€20,000 | +89.5% |
| Other amounts receivable | 41 | €3,958 | €3,693 | -€265 | -6.7% |
| Cash at bank and in hand | 54/58 | €141,868 | €144,861 | +€2,992 | +2.1% |
| Deferred charges and accrued income | 490/1 | €100 | €982 | +€882 | +882% |
| Total equity and liabilities | 10/49 | €173,652 | €192,108 | +€18,456 | +10.6% |
| Equity | 10/15 | €162,838 | €181,198 | +€18,360 | +11.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Other | 1109/19 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,578 | €166,938 | +€18,360 | +12.4% |
| Amounts payable | 17/49 | €10,814 | €10,910 | +€96 | +0.9% |
| Amounts payable within one year | 42/48 | €10,814 | €10,910 | +€96 | +0.9% |
| Trade debts | 44 | €4,556 | €2,893 | -€1,663 | -36.5% |
| Suppliers | 440/4 | €4,556 | €2,893 | -€1,663 | -36.5% |
| Taxes, remuneration and social security | 45 | €6,258 | €8,017 | +€1,759 | +28.1% |
| Taxes | 450/3 | €4,090 | €5,753 | +€1,663 | +40.7% |
| Remuneration and social security | 454/9 | €2,168 | €2,264 | +€96 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €371 | +€90 | +32.0% |
| Other operating charges | 640/8 | €384 | €419 | +€35 | +9.1% |
| Gross operating margin | 9900 | -€4,463 | €24,384 | +€28,847 | |
| Operating profit (loss) | 9901 | -€5,128 | €23,594 | +€28,722 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €112 | €234 | +€122 | +109% |
| Recurring financial charges | 65 | €112 | €234 | +€122 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€5,241 | €23,360 | +€28,600 | |
| Income taxes | 67/77 | -€1 | €5,000 | +€5,001 | |
| Profit (loss) for the period | 9904 | -€5,240 | €18,360 | +€23,600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,240 | €18,360 | +€23,600 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.