eMense: 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.
eMense
Largest movements
- Receivables within one year -€85,485
down €85,485 (-76.9%), from €111,110 to €25,625
of which Trade receivables: -€82,881
- Cash -€2,427
down €2,427 (-82.8%), from €2,931 to €504
- Profit (loss) carried forward -€61,452
down €61,452 (-80.3%), from €76,527 to €15,075
- Tax, wage and social debts -€34,790
down €34,790 (-100.0%), from €34,790 to €0
- Other debts +€5,268
up €5,268 (+2740.7%), from €192 to €5,460
- Trade debts +€3,062
up €3,062 (+9813.1%), from €31 to €3,093
- Gross operating margin +€9,900
up €9,900 (+39.7%), from €24,912 to €34,811
- Taxes -€5,949
down €5,949 (-99.1%), from €6,000 to €51
- Financial charges -€2,477
down €2,477 (-88.1%), from €2,813 to €336
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,041 | €26,128 | -€87,912 | -77.1% |
| Current assets | 29/58 | €114,041 | €26,128 | -€87,912 | -77.1% |
| Amounts receivable within one year | 40/41 | €111,110 | €25,625 | -€85,485 | -76.9% |
| Trade receivables | 40 | €107,288 | €24,408 | -€82,881 | -77.3% |
| Other amounts receivable | 41 | €3,822 | €1,217 | -€2,605 | -68.2% |
| Cash at bank and in hand | 54/58 | €2,931 | €504 | -€2,427 | -82.8% |
| Total equity and liabilities | 10/49 | €114,041 | €26,128 | -€87,912 | -77.1% |
| Equity | 10/15 | €79,027 | €17,575 | -€61,452 | -77.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,527 | €15,075 | -€61,452 | -80.3% |
| Amounts payable | 17/49 | €35,014 | €8,553 | -€26,461 | -75.6% |
| Amounts payable within one year | 42/48 | €35,014 | €8,553 | -€26,461 | -75.6% |
| Trade debts | 44 | €31 | €3,093 | +€3,062 | +9813.1% |
| Suppliers | 440/4 | €31 | €3,093 | +€3,062 | +9813.1% |
| Taxes, remuneration and social security | 45 | €34,790 | €0 | -€34,790 | -100.0% |
| Taxes | 450/3 | €34,790 | €0 | -€34,790 | -100.0% |
| Other amounts payable | 47/48 | €192 | €5,460 | +€5,268 | +2740.7% |
| Non-recurring operating income | 76A | - | €36,778 | +€36,778 | |
| Other operating charges | 640/8 | €516 | €548 | +€31 | +6.1% |
| Non-recurring operating charges | 66A | - | €621 | +€621 | |
| Gross operating margin | 9900 | €24,912 | €34,811 | +€9,900 | +39.7% |
| Operating profit (loss) | 9901 | €24,396 | €33,643 | +€9,248 | +37.9% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €2,813 | €336 | -€2,477 | -88.1% |
| Recurring financial charges | 65 | €2,813 | €336 | -€2,477 | -88.1% |
| Profit (loss) for the period before taxes | 9903 | €21,583 | €33,330 | +€11,747 | +54.4% |
| Income taxes | 67/77 | €6,000 | €51 | -€5,949 | -99.1% |
| Profit (loss) for the period | 9904 | €15,583 | €33,278 | +€17,696 | +113.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,583 | €33,278 | +€17,696 | +113.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.