Emexis: 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.
Emexis
Largest movements
- Cash +€79,438
up €79,438 (+514.7%), from €15,435 to €94,873
mainly Net result for the year (+€64,511) and Tax, wage and social debts (+€21,723)
- Tangible fixed assets -€2,265
down €2,265 (-30.9%), from €7,340 to €5,076
of which Furniture and vehicles: -€1,745
- Receivables within one year -€2,235
down €2,235 (-9.8%), from €22,748 to €20,513
of which Trade receivables: -€2,262
- Reserves +€64,511
up €64,511 (+320.7%), from €20,114 to €84,625
- Tax, wage and social debts +€21,723
up €21,723 (+194.5%), from €11,171 to €32,895
- Trade debts -€9,443
down €9,443 (-95.5%), from €9,888 to €444
- Gross operating margin +€64,636
up €64,636 (+251.6%), from €25,695 to €90,331
- Taxes +€18,102
up €18,102 (+360.0%), from €5,029 to €23,131
- Depreciation +€1,772
up €1,772 (+360.1%), from €492 to €2,265
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 | €45,523 | €121,524 | +€76,000 | +166.9% |
| Fixed assets | 21/28 | €7,340 | €5,076 | -€2,265 | -30.9% |
| Tangible fixed assets | 22/27 | €7,340 | €5,076 | -€2,265 | -30.9% |
| Plant, machinery and equipment | 23 | €2,467 | €1,947 | -€519 | -21.1% |
| Furniture and vehicles | 24 | €4,874 | €3,128 | -€1,745 | -35.8% |
| Current assets | 29/58 | €38,183 | €116,448 | +€78,265 | +205.0% |
| Stocks and contracts in progress | 3 | - | €960 | +€960 | |
| Stocks | 30/36 | - | €960 | +€960 | |
| Amounts receivable within one year | 40/41 | €22,748 | €20,513 | -€2,235 | -9.8% |
| Trade receivables | 40 | €22,748 | €20,486 | -€2,262 | -9.9% |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Cash at bank and in hand | 54/58 | €15,435 | €94,873 | +€79,438 | +514.7% |
| Deferred charges and accrued income | 490/1 | - | €102 | +€102 | |
| Total equity and liabilities | 10/49 | €45,523 | €121,524 | +€76,000 | +166.9% |
| Equity | 10/15 | €23,114 | €87,625 | +€64,511 | +279.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,114 | €84,625 | +€64,511 | +320.7% |
| Distributable reserves | 133 | €20,114 | €84,625 | +€64,511 | +320.7% |
| Amounts payable | 17/49 | €22,409 | €33,898 | +€11,489 | +51.3% |
| Amounts payable within one year | 42/48 | €22,409 | €33,898 | +€11,489 | +51.3% |
| Trade debts | 44 | €9,888 | €444 | -€9,443 | -95.5% |
| Suppliers | 440/4 | €9,888 | €444 | -€9,443 | -95.5% |
| Taxes, remuneration and social security | 45 | €11,171 | €32,895 | +€21,723 | +194.5% |
| Taxes | 450/3 | €11,171 | €32,895 | +€21,723 | +194.5% |
| Other amounts payable | 47/48 | €1,350 | €559 | -€791 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €492 | €2,265 | +€1,772 | +360.1% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €25,695 | €90,331 | +€64,636 | +251.6% |
| Operating profit (loss) | 9901 | €25,203 | €87,679 | +€62,476 | +247.9% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €60 | €87 | +€27 | +44.4% |
| Recurring financial charges | 65 | €60 | €87 | +€27 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €25,143 | €87,642 | +€62,500 | +248.6% |
| Income taxes | 67/77 | €5,029 | €23,131 | +€18,102 | +360.0% |
| Profit (loss) for the period | 9904 | €20,114 | €64,511 | +€44,397 | +220.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,114 | €64,511 | +€44,397 | +220.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.