Emauri: 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.
Emauri
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Receivables within one year -€50,443
down €50,443 (-84.6%), from €59,628 to €9,185
of which Trade receivables: -€52,157
- Cash -€10,782
down €10,782 (-62.4%), from €17,284 to €6,502
mainly Current investments (-€60,000) and Tax, wage and social debts (-€10,147)
- Tangible fixed assets -€5,782
down €5,782 (-37.4%), from €15,473 to €9,691
of which Furniture and vehicles: -€6,778
- Reserves +€15,500
up €15,500 (+25.0%), from €62,000 to €77,500
- Tax, wage and social debts -€10,147
down €10,147 (-83.7%), from €12,117 to €1,970
- Current portion of long-term debt -€5,580
down €5,580 (-74.6%), from €7,476 to €1,896
- Trade debts -€4,144
down €4,144 (-68.4%), from €6,055 to €1,911
- Debts after one year -€1,896
down €1,896 (-100%), from €1,896 to €0
- Gross operating margin -€10,871
down €10,871 (-26.5%), from €41,009 to €30,138
- Taxes -€2,207
down €2,207 (-27.6%), from €7,993 to €5,785
- Depreciation +€451
up €451 (+6.9%), from €6,569 to €7,020
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 | €92,440 | €85,433 | -€7,006 | -7.6% |
| Fixed assets | 21/28 | €15,528 | €9,746 | -€5,782 | -37.2% |
| Tangible fixed assets | 22/27 | €15,473 | €9,691 | -€5,782 | -37.4% |
| Plant, machinery and equipment | 23 | - | €997 | +€997 | |
| Furniture and vehicles | 24 | €15,473 | €8,695 | -€6,778 | -43.8% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €76,912 | €75,687 | -€1,225 | -1.6% |
| Amounts receivable within one year | 40/41 | €59,628 | €9,185 | -€50,443 | -84.6% |
| Trade receivables | 40 | €59,628 | €7,471 | -€52,157 | -87.5% |
| Other amounts receivable | 41 | - | €1,715 | +€1,715 | |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €17,284 | €6,502 | -€10,782 | -62.4% |
| Total equity and liabilities | 10/49 | €92,440 | €85,433 | -€7,006 | -7.6% |
| Equity | 10/15 | €63,885 | €79,657 | +€15,772 | +24.7% |
| Contributions | 10/11 | €1,750 | €1,750 | = | 0.0% |
| Reserves | 13 | €62,000 | €77,500 | +€15,500 | +25.0% |
| Distributable reserves | 133 | €62,000 | €77,500 | +€15,500 | +25.0% |
| Profit (loss) carried forward | 14 | €135 | €407 | +€272 | +201% |
| Amounts payable | 17/49 | €28,554 | €5,776 | -€22,778 | -79.8% |
| Amounts payable after more than one year | 17 | €1,896 | €0 | -€1,896 | -100% |
| Financial debts | 170/4 | €1,896 | €0 | -€1,896 | -100% |
| Amounts payable within one year | 42/48 | €26,659 | €5,776 | -€20,882 | -78.3% |
| Current portion of amounts payable after more than one year | 42 | €7,476 | €1,896 | -€5,580 | -74.6% |
| Trade debts | 44 | €6,055 | €1,911 | -€4,144 | -68.4% |
| Suppliers | 440/4 | €6,055 | €1,911 | -€4,144 | -68.4% |
| Taxes, remuneration and social security | 45 | €12,117 | €1,970 | -€10,147 | -83.7% |
| Taxes | 450/3 | €12,117 | €1,970 | -€10,147 | -83.7% |
| Other amounts payable | 47/48 | €1,011 | €0 | -€1,011 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,569 | €7,020 | +€451 | +6.9% |
| Other operating charges | 640/8 | €1,168 | €1,241 | +€73 | +6.2% |
| Gross operating margin | 9900 | €41,009 | €30,138 | -€10,871 | -26.5% |
| Operating profit (loss) | 9901 | €33,272 | €21,877 | -€11,395 | -34.2% |
| Financial income | 75/76B | €151 | €1 | -€150 | -99.3% |
| Recurring financial income | 75 | €151 | €1 | -€150 | -99.3% |
| Financial charges | 65/66B | €617 | €321 | -€296 | -48.0% |
| Recurring financial charges | 65 | €617 | €321 | -€296 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €32,805 | €21,557 | -€11,248 | -34.3% |
| Income taxes | 67/77 | €7,993 | €5,785 | -€2,207 | -27.6% |
| Profit (loss) for the period | 9904 | €24,812 | €15,772 | -€9,041 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,812 | €15,772 | -€9,041 | -36.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.