EMANNLOU: 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.
EMANNLOU
Largest movements
- Current investments -€28,774
down €28,774 (-20.0%), from €144,156 to €115,382
- Cash -€15,220
down €15,220 (-22.8%), from €66,893 to €51,673
mainly Other debts (-€130,000) and Contributions, distributions and other (-€70,000)
- Receivables within one year -€12,420
down €12,420 (-6.1%), from €202,907 to €190,487
of which Other amounts receivable: -€34,693
- Other debts -€130,000
down €130,000 (-65.0%), from €200,000 to €70,000
- Reserves +€50,498
up €50,498 (+29.3%), from €172,594 to €223,092
- Tax, wage and social debts +€18,574
up €18,574 (+38.5%), from €48,276 to €66,850
- Financial income +€21,398
up €21,398 (+439%), from €4,877 to €26,275
- Taxes +€11,472
up €11,472 (+40.0%), from €28,713 to €40,185
- Gross operating margin +€3,258
up €3,258 (+2.4%), from €138,085 to €141,343
- Other operating charges -€2,353
down €2,353 (-59.3%), from €3,968 to €1,615
- Financial charges -€1,696
down €1,696 (-59.1%), from €2,872 to €1,176
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.
Derived cash bridge
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 | €427,896 | €366,942 | -€60,954 | -14.2% |
| Fixed assets | 21/28 | €12,462 | €9,400 | -€3,062 | -24.6% |
| Tangible fixed assets | 22/27 | €12,462 | €9,400 | -€3,062 | -24.6% |
| Plant, machinery and equipment | 23 | €654 | €288 | -€365 | -55.9% |
| Furniture and vehicles | 24 | €11,809 | €9,112 | -€2,697 | -22.8% |
| Current assets | 29/58 | €415,433 | €357,542 | -€57,892 | -13.9% |
| Amounts receivable within one year | 40/41 | €202,907 | €190,487 | -€12,420 | -6.1% |
| Trade receivables | 40 | €20,168 | €42,440 | +€22,272 | +110% |
| Other amounts receivable | 41 | €182,739 | €148,047 | -€34,693 | -19.0% |
| Current investments | 50/53 | €144,156 | €115,382 | -€28,774 | -20.0% |
| Cash at bank and in hand | 54/58 | €66,893 | €51,673 | -€15,220 | -22.8% |
| Deferred charges and accrued income | 490/1 | €1,478 | €0 | -€1,478 | -100% |
| Total equity and liabilities | 10/49 | €427,896 | €366,942 | -€60,954 | -14.2% |
| Equity | 10/15 | €179,594 | €230,092 | +€50,498 | +28.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €172,594 | €223,092 | +€50,498 | +29.3% |
| Distributable reserves | 133 | €172,594 | €223,092 | +€50,498 | +29.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €248,301 | €136,850 | -€111,452 | -44.9% |
| Amounts payable within one year | 42/48 | €248,301 | €136,850 | -€111,452 | -44.9% |
| Trade debts | 44 | €26 | €0 | -€26 | -100% |
| Suppliers | 440/4 | €26 | €0 | -€26 | -100% |
| Taxes, remuneration and social security | 45 | €48,276 | €66,850 | +€18,574 | +38.5% |
| Taxes | 450/3 | €48,276 | €66,850 | +€18,574 | +38.5% |
| Other amounts payable | 47/48 | €200,000 | €70,000 | -€130,000 | -65.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,047 | €4,145 | +€98 | +2.4% |
| Other operating charges | 640/8 | €3,968 | €1,615 | -€2,353 | -59.3% |
| Gross operating margin | 9900 | €138,085 | €141,343 | +€3,258 | +2.4% |
| Operating profit (loss) | 9901 | €130,071 | €135,584 | +€5,513 | +4.2% |
| Financial income | 75/76B | €4,877 | €26,275 | +€21,398 | +439% |
| Recurring financial income | 75 | €4,877 | €26,275 | +€21,398 | +439% |
| Financial charges | 65/66B | €2,872 | €1,176 | -€1,696 | -59.1% |
| Recurring financial charges | 65 | €2,872 | €1,176 | -€1,696 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €132,075 | €160,683 | +€28,608 | +21.7% |
| Income taxes | 67/77 | €28,713 | €40,185 | +€11,472 | +40.0% |
| Profit (loss) for the period | 9904 | €103,362 | €120,498 | +€17,136 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,362 | €120,498 | +€17,136 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.