Emberlis: 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.
Emberlis
Largest movements
- Cash +€61,772
up €61,772 (+559.1%), from €11,048 to €72,819
mainly Net result for the year (+€62,925) and Receivables within one year (+€41,806)
- Receivables within one year -€41,806
down €41,806 (-75.5%), from €55,358 to €13,552
- Tangible fixed assets +€4,426
new in 2025: €4,426
- Reserves +€62,925
up €62,925 (+447.8%), from €14,053 to €76,978
- Accrued charges and deferred income -€32,250
down €32,250 (-100.0%), from €32,250 to €0
- Tax, wage and social debts -€6,194
down €6,194 (-41.1%), from €15,070 to €8,876
- Other debts +€1,606
new in 2025: €1,606
- Trade debts -€981
down €981 (-48.3%), from €2,032 to €1,050
- Gross operating margin +€61,373
up €61,373 (+308.1%), from €19,917 to €81,290
- Taxes +€13,292
up €13,292 (+370.4%), from €3,589 to €16,880
- Depreciation -€1,973
down €1,973 (-91.0%), from €2,168 to €194
- Financial charges +€1,045
up €1,045 (+60416.2%), from €2 to €1,047
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.
Cash bridge derived
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 | €66,405 | €91,511 | +€25,106 | +37.8% |
| Fixed assets | 21/28 | - | €4,426 | +€4,426 | |
| Tangible fixed assets | 22/27 | - | €4,426 | +€4,426 | |
| Furniture and vehicles | 24 | - | €4,426 | +€4,426 | |
| Current assets | 29/58 | €66,405 | €87,085 | +€20,680 | +31.1% |
| Amounts receivable within one year | 40/41 | €55,358 | €13,552 | -€41,806 | -75.5% |
| Trade receivables | 40 | €55,358 | €13,552 | -€41,806 | -75.5% |
| Cash at bank and in hand | 54/58 | €11,048 | €72,819 | +€61,772 | +559.1% |
| Deferred charges and accrued income | 490/1 | - | €714 | +€714 | |
| Total equity and liabilities | 10/49 | €66,405 | €91,511 | +€25,106 | +37.8% |
| Equity | 10/15 | €17,053 | €79,978 | +€62,925 | +369.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,053 | €76,978 | +€62,925 | +447.8% |
| Distributable reserves | 133 | €14,053 | €76,978 | +€62,925 | +447.8% |
| Amounts payable | 17/49 | €49,352 | €11,533 | -€37,819 | -76.6% |
| Amounts payable within one year | 42/48 | €17,102 | €11,533 | -€5,569 | -32.6% |
| Trade debts | 44 | €2,032 | €1,050 | -€981 | -48.3% |
| Suppliers | 440/4 | €2,032 | €1,050 | -€981 | -48.3% |
| Taxes, remuneration and social security | 45 | €15,070 | €8,876 | -€6,194 | -41.1% |
| Taxes | 450/3 | €15,070 | €8,876 | -€6,194 | -41.1% |
| Other amounts payable | 47/48 | - | €1,606 | +€1,606 | |
| Accrued charges and deferred income | 492/3 | €32,250 | €0 | -€32,250 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,168 | €194 | -€1,973 | -91.0% |
| Other operating charges | 640/8 | €106 | €243 | +€138 | +130.6% |
| Gross operating margin | 9900 | €19,917 | €81,290 | +€61,373 | +308.1% |
| Operating profit (loss) | 9901 | €17,644 | €80,852 | +€63,209 | +358.3% |
| Financial charges | 65/66B | €2 | €1,047 | +€1,045 | +60416.2% |
| Recurring financial charges | 65 | €2 | €1,047 | +€1,045 | +60416.2% |
| Profit (loss) for the period before taxes | 9903 | €17,642 | €79,805 | +€62,163 | +352.4% |
| Income taxes | 67/77 | €3,589 | €16,880 | +€13,292 | +370.4% |
| Profit (loss) for the period | 9904 | €14,053 | €62,925 | +€48,872 | +347.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,053 | €62,925 | +€48,872 | +347.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.