Emdata: 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.
Emdata
Largest movements
- Receivables within one year -€16,819
down €16,819 (-100%), from €16,819 to €0
of which Other amounts receivable: -€8,719
- Receivables after one year -€6,500
down €6,500 (-34.2%), from €19,000 to €12,500
of which Trade receivables: -€19,000
- Cash -€4,100
down €4,100 (-100%), from €4,100 to €0
mainly Net result for the year (-€17,503) and Current portion of long-term debt (-€7,386)
- Tangible fixed assets -€629
down €629 (-26.7%), from €2,360 to €1,731
- Profit (loss) carried forward -€17,503
down €17,503 (-73.7%), from -€23,743 to -€41,246
- Current portion of long-term debt -€7,386
down €7,386 (-99.2%), from €7,443 to €58
- Tax, wage and social debts -€2,979
down €2,979 (-53.2%), from €5,595 to €2,616
- Trade debts -€955
down €955 (-64.1%), from €1,490 to €535
- Short-term financial debts +€498
new in 2022: €498
- Depreciation -€21,017
down €21,017 (-94.4%), from €22,266 to €1,248
- Gross operating margin -€14,508
down €14,508 (-880%), from -€1,648 to -€16,156
- Financial charges +€569
up €569, from -€95 to €474
- Other operating charges -€402
down €402 (-100%), from €402 to €0
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,279 | €14,231 | -€28,048 | -66.3% |
| Fixed assets | 21/28 | €2,360 | €1,731 | -€629 | -26.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,360 | €1,731 | -€629 | -26.7% |
| Furniture and vehicles | 24 | €2,360 | €1,731 | -€629 | -26.7% |
| Current assets | 29/58 | €39,919 | €12,500 | -€27,419 | -68.7% |
| Amounts receivable after more than one year | 29 | €19,000 | €12,500 | -€6,500 | -34.2% |
| Trade receivables | 290 | €19,000 | - | -€19,000 | |
| Other amounts receivable | 291 | - | €12,500 | +€12,500 | |
| Amounts receivable within one year | 40/41 | €16,819 | €0 | -€16,819 | -100% |
| Trade receivables | 40 | €8,100 | €0 | -€8,100 | -100% |
| Other amounts receivable | 41 | €8,719 | €0 | -€8,719 | -100% |
| Cash at bank and in hand | 54/58 | €4,100 | €0 | -€4,100 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €42,279 | €14,231 | -€28,048 | -66.3% |
| Equity | 10/15 | €27,750 | €10,248 | -€17,503 | -63.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,894 | €32,894 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,034 | €31,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,743 | -€41,246 | -€17,503 | -73.7% |
| Amounts payable | 17/49 | €14,529 | €3,983 | -€10,546 | -72.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €14,529 | €3,983 | -€10,546 | -72.6% |
| Current portion of amounts payable after more than one year | 42 | €7,443 | €58 | -€7,386 | -99.2% |
| Financial debts | 43 | - | €498 | +€498 | |
| Credit institutions | 430/8 | - | €498 | +€498 | |
| Trade debts | 44 | €1,490 | €535 | -€955 | -64.1% |
| Suppliers | 440/4 | €1,490 | €535 | -€955 | -64.1% |
| Taxes, remuneration and social security | 45 | €5,595 | €2,616 | -€2,979 | -53.2% |
| Taxes | 450/3 | €5,595 | €2,616 | -€2,979 | -53.2% |
| Other amounts payable | 47/48 | €0 | €276 | +€276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,266 | €1,248 | -€21,017 | -94.4% |
| Other operating charges | 640/8 | €402 | €0 | -€402 | -100% |
| Gross operating margin | 9900 | -€1,648 | -€16,156 | -€14,508 | -880% |
| Operating profit (loss) | 9901 | -€24,316 | -€17,404 | +€6,912 | +28.4% |
| Financial income | 75/76B | €587 | €514 | -€74 | -12.5% |
| Recurring financial income | 75 | €587 | €514 | -€74 | -12.5% |
| Financial charges | 65/66B | -€95 | €474 | +€569 | |
| Recurring financial charges | 65 | -€95 | €474 | +€569 | |
| Profit (loss) for the period before taxes | 9903 | -€23,634 | -€17,364 | +€6,269 | +26.5% |
| Income taxes | 67/77 | €110 | €138 | +€28 | +25.7% |
| Profit (loss) for the period | 9904 | -€23,743 | -€17,503 | +€6,241 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,743 | -€17,503 | +€6,241 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.