EMELIX: 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.
EMELIX
Largest movements
- Receivables within one year +€68,523
up €68,523 (+422%), from €16,227 to €84,749
of which Other amounts receivable: +€67,610
- Tangible fixed assets -€12,658
down €12,658 (-33.5%), from €37,820 to €25,162
of which Leasing and similar rights: -€12,419
- Deferred charges and accrued income +€2,948
up €2,948 (+4,318%), from €68 to €3,016
- Profit (loss) carried forward +€58,718
new in 2025: €58,718
- Tax, wage and social debts +€12,791
up €12,791 (+147%), from €8,700 to €21,491
- Debts after one year -€12,248
down €12,248 (-47.6%), from €25,747 to €13,500
- Other debts -€2,886
down €2,886 (-100%), from €2,886 to €0
- Gross operating margin +€3,597
up €3,597 (+4.3%), from €83,704 to €87,301
- Financial income +€2,718
up €2,718 (+665%), from €409 to €3,127
- Taxes +€1,624
up €1,624 (+11.4%), from €14,265 to €15,889
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 | €111,611 | €169,286 | +€57,676 | +51.7% |
| Fixed assets | 21/28 | €37,820 | €25,162 | -€12,658 | -33.5% |
| Tangible fixed assets | 22/27 | €37,820 | €25,162 | -€12,658 | -33.5% |
| Furniture and vehicles | 24 | €972 | €732 | -€240 | -24.6% |
| Leasing and similar rights | 25 | €36,848 | €24,429 | -€12,419 | -33.7% |
| Current assets | 29/58 | €73,791 | €144,125 | +€70,334 | +95.3% |
| Amounts receivable within one year | 40/41 | €16,227 | €84,749 | +€68,523 | +422% |
| Trade receivables | 40 | €16,227 | €17,139 | +€913 | +5.6% |
| Other amounts receivable | 41 | - | €67,610 | +€67,610 | |
| Cash at bank and in hand | 54/58 | €57,496 | €56,359 | -€1,136 | -2.0% |
| Deferred charges and accrued income | 490/1 | €68 | €3,016 | +€2,948 | +4,318% |
| Total equity and liabilities | 10/49 | €111,611 | €169,286 | +€57,676 | +51.7% |
| Equity | 10/15 | €61,990 | €120,708 | +€58,718 | +94.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €59,990 | €59,990 | = | 0.0% |
| Distributable reserves | 133 | €59,990 | €59,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €58,718 | +€58,718 | |
| Amounts payable | 17/49 | €49,621 | €48,578 | -€1,043 | -2.1% |
| Amounts payable after more than one year | 17 | €25,747 | €13,500 | -€12,248 | -47.6% |
| Financial debts | 170/4 | €25,747 | €13,500 | -€12,248 | -47.6% |
| Amounts payable within one year | 42/48 | €23,873 | €35,079 | +€11,205 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €11,746 | €12,248 | +€502 | +4.3% |
| Trade debts | 44 | €542 | €1,340 | +€798 | +147% |
| Suppliers | 440/4 | €542 | €1,340 | +€798 | +147% |
| Taxes, remuneration and social security | 45 | €8,700 | €21,491 | +€12,791 | +147% |
| Taxes | 450/3 | €8,700 | €21,491 | +€12,791 | +147% |
| Other amounts payable | 47/48 | €2,886 | €0 | -€2,886 | -100% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,644 | €12,658 | +€14 | +0.1% |
| Other operating charges | 640/8 | €1,692 | €1,561 | -€131 | -7.7% |
| Gross operating margin | 9900 | €83,704 | €87,301 | +€3,597 | +4.3% |
| Operating profit (loss) | 9901 | €69,367 | €72,831 | +€3,464 | +5.0% |
| Financial income | 75/76B | €409 | €3,127 | +€2,718 | +665% |
| Recurring financial income | 75 | €409 | €3,127 | +€2,718 | +665% |
| Financial charges | 65/66B | €1,934 | €1,351 | -€584 | -30.2% |
| Recurring financial charges | 65 | €1,934 | €1,351 | -€584 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €67,842 | €74,607 | +€6,766 | +10.0% |
| Income taxes | 67/77 | €14,265 | €15,889 | +€1,624 | +11.4% |
| Profit (loss) for the period | 9904 | €53,577 | €58,718 | +€5,141 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,577 | €58,718 | +€5,141 | +9.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.