EMERAUDE: 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.
EMERAUDE
Largest movements
- Tangible fixed assets -€5,092
down €5,092 (-10.8%), from €47,327 to €42,235
- Cash +€795
up €795 (+46.7%), from €1,704 to €2,499
mainly Trade debts (+€8,912) and Depreciation (+€5,092)
- Profit (loss) carried forward -€12,965
down €12,965, from €3,982 to -€8,983
- Trade debts +€8,912
up €8,912 (+363.3%), from €2,453 to €11,365
- Other operating charges +€13,491
up €13,491 (+325.6%), from €4,144 to €17,635
- Gross operating margin +€6,730
up €6,730 (+201.5%), from €3,340 to €10,070
- Financial charges +€194
up €194 (+170.2%), from €114 to €308
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,863 | €54,566 | -€4,297 | -7.3% |
| Fixed assets | 21/28 | €47,384 | €42,292 | -€5,092 | -10.7% |
| Tangible fixed assets | 22/27 | €47,327 | €42,235 | -€5,092 | -10.8% |
| Land and buildings | 22 | €47,327 | €42,235 | -€5,092 | -10.8% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €11,479 | €12,274 | +€795 | +6.9% |
| Amounts receivable within one year | 40/41 | €9,775 | €9,775 | = | 0.0% |
| Other amounts receivable | 41 | €9,775 | €9,775 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,704 | €2,499 | +€795 | +46.7% |
| Total equity and liabilities | 10/49 | €58,863 | €54,566 | -€4,297 | -7.3% |
| Equity | 10/15 | €38,068 | €25,103 | -€12,965 | -34.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,982 | -€8,983 | -€12,965 | |
| Amounts payable | 17/49 | €20,795 | €29,463 | +€8,668 | +41.7% |
| Amounts payable within one year | 42/48 | €20,795 | €29,463 | +€8,668 | +41.7% |
| Trade debts | 44 | €2,453 | €11,365 | +€8,912 | +363.3% |
| Suppliers | 440/4 | €2,453 | €11,365 | +€8,912 | +363.3% |
| Other amounts payable | 47/48 | €18,342 | €18,098 | -€244 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,092 | €5,092 | = | 0.0% |
| Other operating charges | 640/8 | €4,144 | €17,635 | +€13,491 | +325.6% |
| Gross operating margin | 9900 | €3,340 | €10,070 | +€6,730 | +201.5% |
| Operating profit (loss) | 9901 | -€5,896 | -€12,657 | -€6,761 | -114.7% |
| Financial charges | 65/66B | €114 | €308 | +€194 | +170.2% |
| Recurring financial charges | 65 | €114 | €308 | +€194 | +170.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,010 | -€12,965 | -€6,955 | -115.7% |
| Profit (loss) for the period | 9904 | -€6,010 | -€12,965 | -€6,955 | -115.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,010 | -€12,965 | -€6,955 | -115.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.