EMELY: 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.
EMELY
Largest movements
- Current investments +€4,849
up €4,849 (+189.5%), from €2,559 to €7,408
- Tangible fixed assets -€3,002
down €3,002 (-5.7%), from €52,469 to €49,467
- Other debts +€1,803
up €1,803 (+4.2%), from €42,609 to €44,412
- Gross operating margin -€844
down €844 (-13.8%), from €6,103 to €5,259
- Other operating charges +€408
up €408 (+27.4%), from €1,492 to €1,900
- Depreciation -€72
down €72 (-2.3%), from €3,074 to €3,002
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 | €55,080 | €57,100 | +€2,021 | +3.7% |
| Fixed assets | 21/28 | €52,469 | €49,467 | -€3,002 | -5.7% |
| Tangible fixed assets | 22/27 | €52,469 | €49,467 | -€3,002 | -5.7% |
| Land and buildings | 22 | €52,469 | €49,467 | -€3,002 | -5.7% |
| Current assets | 29/58 | €2,611 | €7,634 | +€5,023 | +192.4% |
| Current investments | 50/53 | €2,559 | €7,408 | +€4,849 | +189.5% |
| Cash at bank and in hand | 54/58 | €52 | €225 | +€174 | +336.0% |
| Total equity and liabilities | 10/49 | €55,080 | €57,100 | +€2,021 | +3.7% |
| Equity | 10/15 | €12,344 | €12,688 | +€344 | +2.8% |
| Contributions | 10/11 | €54,537 | €54,537 | = | 0.0% |
| Reserves | 13 | €946 | €946 | = | 0.0% |
| Distributable reserves | 133 | €946 | €946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,138 | -€42,794 | +€344 | +0.8% |
| Amounts payable | 17/49 | €42,735 | €44,412 | +€1,677 | +3.9% |
| Amounts payable within one year | 42/48 | €42,735 | €44,412 | +€1,677 | +3.9% |
| Trade debts | 44 | €126 | - | -€126 | |
| Suppliers | 440/4 | €126 | - | -€126 | |
| Other amounts payable | 47/48 | €42,609 | €44,412 | +€1,803 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,074 | €3,002 | -€72 | -2.3% |
| Other operating charges | 640/8 | €1,492 | €1,900 | +€408 | +27.4% |
| Gross operating margin | 9900 | €6,103 | €5,259 | -€844 | -13.8% |
| Operating profit (loss) | 9901 | €1,536 | €356 | -€1,180 | -76.8% |
| Financial income | 75/76B | €19 | €18 | -€2 | -8.0% |
| Recurring financial income | 75 | €19 | €18 | -€2 | -8.0% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €1,527 | €344 | -€1,183 | -77.5% |
| Profit (loss) for the period | 9904 | €1,527 | €344 | -€1,183 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,527 | €344 | -€1,183 | -77.5% |
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.