EMANI Vastgoed: 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.
EMANI Vastgoed
Largest movements
- Tangible fixed assets -€111,393
down €111,393 (-4.7%), from €2.4m to €2.3m
of which Land and buildings: -€117,345
- Profit (loss) carried forward -€73,272
down €73,272 (-224%), from -€32,681 to -€105,952
- Other debts -€29,535
down €29,535 (-1.2%), from €2.5m to €2.4m
- Depreciation +€69,459
up €69,459 (+115%), from €60,528 to €129,987
- Gross operating margin +€30,312
up €30,312 (+96.6%), from €31,367 to €61,679
- Other operating charges +€3,229
up €3,229 (+194%), from €1,664 to €4,893
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 | €2,442,184 | €2,339,145 | -€103,039 | -4.2% |
| Fixed assets | 21/28 | €2,383,399 | €2,272,006 | -€111,393 | -4.7% |
| Tangible fixed assets | 22/27 | €2,383,399 | €2,272,006 | -€111,393 | -4.7% |
| Land and buildings | 22 | €2,379,996 | €2,262,651 | -€117,345 | -4.9% |
| Plant, machinery and equipment | 23 | €3,403 | €2,553 | -€850 | -25.0% |
| Furniture and vehicles | 24 | - | €6,802 | +€6,802 | |
| Current assets | 29/58 | €58,785 | €67,139 | +€8,354 | +14.2% |
| Amounts receivable within one year | 40/41 | €6,048 | €1,813 | -€4,235 | -70.0% |
| Trade receivables | 40 | €4,296 | - | -€4,296 | |
| Other amounts receivable | 41 | €1,753 | €1,813 | +€61 | +3.5% |
| Cash at bank and in hand | 54/58 | €52,737 | €65,326 | +€12,589 | +23.9% |
| Total equity and liabilities | 10/49 | €2,442,184 | €2,339,145 | -€103,039 | -4.2% |
| Equity | 10/15 | -€27,681 | -€100,952 | -€73,272 | -265% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,681 | -€105,952 | -€73,272 | -224% |
| Amounts payable | 17/49 | €2,469,865 | €2,440,098 | -€29,767 | -1.2% |
| Amounts payable within one year | 42/48 | €2,469,865 | €2,440,098 | -€29,767 | -1.2% |
| Trade debts | 44 | €4,451 | €4,029 | -€422 | -9.5% |
| Suppliers | 440/4 | €4,451 | €4,029 | -€422 | -9.5% |
| Taxes, remuneration and social security | 45 | €2,768 | €2,958 | +€190 | +6.9% |
| Taxes | 450/3 | €2,768 | €2,958 | +€190 | +6.9% |
| Other amounts payable | 47/48 | €2,462,646 | €2,433,111 | -€29,535 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,528 | €129,987 | +€69,459 | +115% |
| Other operating charges | 640/8 | €1,664 | €4,893 | +€3,229 | +194% |
| Non-recurring operating charges | 66A | €1,750 | - | -€1,750 | |
| Gross operating margin | 9900 | €31,367 | €61,679 | +€30,312 | +96.6% |
| Operating profit (loss) | 9901 | -€32,576 | -€73,201 | -€40,626 | -125% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €107 | €70 | -€36 | -33.9% |
| Recurring financial charges | 65 | €107 | €70 | -€36 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€32,681 | -€73,272 | -€40,591 | -124% |
| Profit (loss) for the period | 9904 | -€32,681 | -€73,272 | -€40,591 | -124% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,681 | -€73,272 | -€40,591 | -124% |
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 24 October 2026 via checked.be.