Emerald Solutions: 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.
Emerald Solutions
Largest movements
- Cash -€21,275
down €21,275 (-91.8%), from €23,165 to €1,890
mainly Investment in fixed assets (net) (-€17,675) and Trade debts (-€3,313)
- Tangible fixed assets +€17,408
new in 2025: €17,408
- Receivables within one year +€1,476
up €1,476 (+36.1%), from €4,084 to €5,560
of which Trade receivables: +€811
- Trade debts -€3,313
no longer reported in 2025 (was €3,313)
- Other debts +€2,600
up €2,600 (+480.3%), from €541 to €3,141
- Profit (loss) carried forward -€954
down €954 (-5.1%), from €18,867 to €17,913
- Tax, wage and social debts -€524
down €524 (-51.7%), from €1,014 to €490
- Gross operating margin -€22,470
down €22,470 (-99.3%), from €22,623 to €153
- Taxes -€1,138
down €1,138, from €1,100 to -€38
- Other operating charges -€718
down €718 (-49.8%), from €1,443 to €725
- Depreciation +€266
new in 2025: €266
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 | €29,935 | €27,744 | -€2,191 | -7.3% |
| Fixed assets | 21/28 | €0 | €17,408 | +€17,408 | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | - | €17,408 | +€17,408 | |
| Furniture and vehicles | 24 | - | €17,408 | +€17,408 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €29,935 | €10,335 | -€19,600 | -65.5% |
| Stocks and contracts in progress | 3 | €2,686 | €2,886 | +€200 | +7.4% |
| Stocks | 30/36 | €2,686 | €2,886 | +€200 | +7.4% |
| Amounts receivable within one year | 40/41 | €4,084 | €5,560 | +€1,476 | +36.1% |
| Trade receivables | 40 | €4,084 | €4,895 | +€811 | +19.9% |
| Other amounts receivable | 41 | - | €665 | +€665 | |
| Cash at bank and in hand | 54/58 | €23,165 | €1,890 | -€21,275 | -91.8% |
| Total equity and liabilities | 10/49 | €29,935 | €27,744 | -€2,191 | -7.3% |
| Equity | 10/15 | €25,067 | €24,113 | -€954 | -3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,867 | €17,913 | -€954 | -5.1% |
| Amounts payable | 17/49 | €4,868 | €3,631 | -€1,237 | -25.4% |
| Amounts payable within one year | 42/48 | €4,868 | €3,631 | -€1,237 | -25.4% |
| Trade debts | 44 | €3,313 | - | -€3,313 | |
| Suppliers | 440/4 | €3,313 | - | -€3,313 | |
| Taxes, remuneration and social security | 45 | €1,014 | €490 | -€524 | -51.7% |
| Taxes | 450/3 | €1,014 | €490 | -€524 | -51.7% |
| Other amounts payable | 47/48 | €541 | €3,141 | +€2,600 | +480.3% |
| Non-recurring operating income | 76A | €19,674 | - | -€19,674 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €266 | +€266 | |
| Other operating charges | 640/8 | €1,443 | €725 | -€718 | -49.8% |
| Non-recurring operating charges | 66A | €19,674 | - | -€19,674 | |
| Gross operating margin | 9900 | €22,623 | €153 | -€22,470 | -99.3% |
| Operating profit (loss) | 9901 | €1,506 | -€838 | -€2,344 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €153 | €153 | -€0 | -0.1% |
| Recurring financial charges | 65 | €153 | €153 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €1,352 | -€992 | -€2,344 | |
| Income taxes | 67/77 | €1,100 | -€38 | -€1,138 | |
| Profit (loss) for the period | 9904 | €252 | -€954 | -€1,206 | |
| Profit (loss) for the period to be appropriated | 9905 | €252 | -€954 | -€1,206 |
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 4 October 2026 via checked.be.