Embla & Ask: 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.
Embla & Ask
Largest movements
- Current investments +€40,000
up €40,000 (+80.0%), from €50,000 to €90,000
- Receivables within one year +€13,498
up €13,498 (+83.3%), from €16,205 to €29,704
of which Other amounts receivable: +€10,015
- Tangible fixed assets -€12,728
down €12,728 (-21.7%), from €58,673 to €45,945
of which Furniture and vehicles: -€14,828
- Cash -€10,330
down €10,330 (-18.1%), from €56,985 to €46,655
mainly Current investments (-€40,000) and Debts after one year (-€14,538)
- Profit (loss) carried forward +€59,199
up €59,199 (+62.9%), from €94,043 to €153,242
- Debts after one year -€14,538
down €14,538 (-34.1%), from €42,607 to €28,069
- Tax, wage and social debts -€11,644
down €11,644 (-44.1%), from €26,411 to €14,766
- Gross operating margin -€48,380
down €48,380 (-34.1%), from €141,703 to €93,324
- Taxes -€9,198
down €9,198 (-35.7%), from €25,751 to €16,553
- Depreciation -€3,332
down €3,332 (-17.6%), from €18,983 to €15,651
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.
Cash bridge derived
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 | €185,150 | €214,814 | +€29,664 | +16.0% |
| Fixed assets | 21/28 | €58,673 | €45,945 | -€12,728 | -21.7% |
| Tangible fixed assets | 22/27 | €58,673 | €45,945 | -€12,728 | -21.7% |
| Plant, machinery and equipment | 23 | €2,708 | €4,808 | +€2,100 | +77.5% |
| Furniture and vehicles | 24 | €55,965 | €41,136 | -€14,828 | -26.5% |
| Current assets | 29/58 | €126,477 | €168,869 | +€42,393 | +33.5% |
| Amounts receivable within one year | 40/41 | €16,205 | €29,704 | +€13,498 | +83.3% |
| Trade receivables | 40 | €16,205 | €19,689 | +€3,483 | +21.5% |
| Other amounts receivable | 41 | - | €10,015 | +€10,015 | |
| Current investments | 50/53 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Cash at bank and in hand | 54/58 | €56,985 | €46,655 | -€10,330 | -18.1% |
| Deferred charges and accrued income | 490/1 | €3,287 | €2,511 | -€776 | -23.6% |
| Total equity and liabilities | 10/49 | €185,150 | €214,814 | +€29,664 | +16.0% |
| Equity | 10/15 | €96,543 | €155,742 | +€59,199 | +61.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,043 | €153,242 | +€59,199 | +62.9% |
| Amounts payable | 17/49 | €88,607 | €59,072 | -€29,534 | -33.3% |
| Amounts payable after more than one year | 17 | €42,607 | €28,069 | -€14,538 | -34.1% |
| Financial debts | 170/4 | €42,607 | €28,069 | -€14,538 | -34.1% |
| Amounts payable within one year | 42/48 | €44,900 | €31,004 | -€13,896 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €14,018 | €14,538 | +€520 | +3.7% |
| Trade debts | 44 | €2,824 | €1,699 | -€1,125 | -39.8% |
| Suppliers | 440/4 | €2,824 | €1,699 | -€1,125 | -39.8% |
| Taxes, remuneration and social security | 45 | €26,411 | €14,766 | -€11,644 | -44.1% |
| Taxes | 450/3 | €26,411 | €14,766 | -€11,644 | -44.1% |
| Other amounts payable | 47/48 | €1,648 | - | -€1,648 | |
| Accrued charges and deferred income | 492/3 | €1,100 | - | -€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,983 | €15,651 | -€3,332 | -17.6% |
| Other operating charges | 640/8 | €109 | €379 | +€270 | +247.7% |
| Gross operating margin | 9900 | €141,703 | €93,324 | -€48,380 | -34.1% |
| Operating profit (loss) | 9901 | €122,611 | €77,294 | -€45,317 | -37.0% |
| Financial income | 75/76B | - | €1,018 | +€1,018 | |
| Recurring financial income | 75 | - | €1,018 | +€1,018 | |
| Financial charges | 65/66B | €2,817 | €2,560 | -€257 | -9.1% |
| Recurring financial charges | 65 | €2,817 | €2,560 | -€257 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €119,794 | €75,752 | -€44,042 | -36.8% |
| Income taxes | 67/77 | €25,751 | €16,553 | -€9,198 | -35.7% |
| Profit (loss) for the period | 9904 | €94,043 | €59,199 | -€34,844 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,043 | €59,199 | -€34,844 | -37.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.