Emdina: 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.
Emdina
Largest movements
- Cash +€27,809
up €27,809 (+47.2%), from €58,878 to €86,687
mainly Net result for the year (+€33,349) and Other debts (+€31,620)
- Receivables within one year +€5,164
up €5,164 (+36.3%), from €14,242 to €19,406
of which Other amounts receivable: +€4,559
- Other debts +€31,620
up €31,620 (+101.1%), from €31,271 to €62,890
- Accrued charges and deferred income +€1,392
up €1,392 (+901.8%), from €154 to €1,547
- Gross operating margin +€6,145
up €6,145 (+15.1%), from €40,733 to €46,878
- Financial charges +€1,806
up €1,806 (+535.2%), from €337 to €2,143
- Taxes +€941
up €941 (+11.1%), from €8,447 to €9,388
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 | €79,556 | €111,493 | +€31,937 | +40.1% |
| Fixed assets | 21/28 | €3,722 | €2,768 | -€954 | -25.6% |
| Tangible fixed assets | 22/27 | €3,722 | €2,768 | -€954 | -25.6% |
| Furniture and vehicles | 24 | €3,722 | €2,768 | -€954 | -25.6% |
| Current assets | 29/58 | €75,834 | €108,725 | +€32,891 | +43.4% |
| Amounts receivable within one year | 40/41 | €14,242 | €19,406 | +€5,164 | +36.3% |
| Trade receivables | 40 | €13,189 | €13,794 | +€605 | +4.6% |
| Other amounts receivable | 41 | €1,053 | €5,612 | +€4,559 | +433.0% |
| Cash at bank and in hand | 54/58 | €58,878 | €86,687 | +€27,809 | +47.2% |
| Deferred charges and accrued income | 490/1 | €2,713 | €2,632 | -€82 | -3.0% |
| Total equity and liabilities | 10/49 | €79,556 | €111,493 | +€31,937 | +40.1% |
| Equity | 10/15 | €41,709 | €41,759 | +€49 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,109 | €23,159 | +€49 | +0.2% |
| Distributable reserves | 133 | €23,109 | €23,159 | +€49 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,847 | €69,734 | +€31,888 | +84.3% |
| Amounts payable within one year | 42/48 | €37,692 | €68,188 | +€30,495 | +80.9% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €1,529 | €1,378 | -€151 | -9.9% |
| Suppliers | 440/4 | €1,529 | €1,378 | -€151 | -9.9% |
| Taxes, remuneration and social security | 45 | €4,893 | €3,920 | -€973 | -19.9% |
| Taxes | 450/3 | €4,893 | €3,920 | -€973 | -19.9% |
| Other amounts payable | 47/48 | €31,271 | €62,890 | +€31,620 | +101.1% |
| Accrued charges and deferred income | 492/3 | €154 | €1,547 | +€1,392 | +901.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,287 | €954 | -€333 | -25.9% |
| Other operating charges | 640/8 | €886 | €1,044 | +€158 | +17.9% |
| Gross operating margin | 9900 | €40,733 | €46,878 | +€6,145 | +15.1% |
| Operating profit (loss) | 9901 | €38,560 | €44,880 | +€6,320 | +16.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €337 | €2,143 | +€1,806 | +535.2% |
| Recurring financial charges | 65 | €337 | €2,143 | +€1,806 | +535.2% |
| Profit (loss) for the period before taxes | 9903 | €38,223 | €42,737 | +€4,514 | +11.8% |
| Income taxes | 67/77 | €8,447 | €9,388 | +€941 | +11.1% |
| Profit (loss) for the period | 9904 | €29,776 | €33,349 | +€3,573 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,776 | €33,349 | +€3,573 | +12.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.