EMIDEE: 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.
EMIDEE
Largest movements
- Receivables within one year -€52,110
down €52,110 (-52.5%), from €99,344 to €47,234
of which Trade receivables: -€47,220
- Cash +€45,931
up €45,931 (+68.5%), from €67,079 to €113,010
mainly Receivables within one year (+€52,110) and Net result for the year (+€41,617)
- Tangible fixed assets +€19,989
up €19,989 (+19.8%), from €101,080 to €121,069
of which Plant, machinery and equipment: +€20,489
- Profit (loss) carried forward +€41,617
up €41,617 (+21.3%), from €195,397 to €237,014
- Trade debts -€24,530
down €24,530 (-99.2%), from €24,730 to €200
- Depreciation +€5,753
up €5,753 (+109.8%), from €5,237 to €10,990
- Gross operating margin +€2,338
up €2,338 (+3.7%), from €63,464 to €65,802
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 | €269,622 | €283,432 | +€13,811 | +5.1% |
| Fixed assets | 21/28 | €101,080 | €121,069 | +€19,989 | +19.8% |
| Tangible fixed assets | 22/27 | €101,080 | €121,069 | +€19,989 | +19.8% |
| Plant, machinery and equipment | 23 | €99,842 | €120,331 | +€20,489 | +20.5% |
| Furniture and vehicles | 24 | €1,238 | €738 | -€499 | -40.3% |
| Current assets | 29/58 | €168,541 | €162,363 | -€6,179 | -3.7% |
| Amounts receivable within one year | 40/41 | €99,344 | €47,234 | -€52,110 | -52.5% |
| Trade receivables | 40 | €93,757 | €46,536 | -€47,220 | -50.4% |
| Other amounts receivable | 41 | €5,587 | €698 | -€4,890 | -87.5% |
| Cash at bank and in hand | 54/58 | €67,079 | €113,010 | +€45,931 | +68.5% |
| Deferred charges and accrued income | 490/1 | €2,119 | €2,119 | = | 0.0% |
| Total equity and liabilities | 10/49 | €269,622 | €283,432 | +€13,811 | +5.1% |
| Equity | 10/15 | €198,397 | €240,014 | +€41,617 | +21.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,397 | €237,014 | +€41,617 | +21.3% |
| Amounts payable | 17/49 | €71,225 | €43,419 | -€27,806 | -39.0% |
| Amounts payable within one year | 42/48 | €52,417 | €26,200 | -€26,217 | -50.0% |
| Trade debts | 44 | €24,730 | €200 | -€24,530 | -99.2% |
| Suppliers | 440/4 | €24,730 | €200 | -€24,530 | -99.2% |
| Taxes, remuneration and social security | 45 | €20,515 | €19,964 | -€551 | -2.7% |
| Taxes | 450/3 | €16,515 | €15,964 | -€551 | -3.3% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €7,171 | €6,035 | -€1,136 | -15.8% |
| Accrued charges and deferred income | 492/3 | €18,808 | €17,219 | -€1,589 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,237 | €10,990 | +€5,753 | +109.8% |
| Other operating charges | 640/8 | €510 | €530 | +€20 | +3.8% |
| Gross operating margin | 9900 | €63,464 | €65,802 | +€2,338 | +3.7% |
| Operating profit (loss) | 9901 | €57,716 | €54,282 | -€3,434 | -6.0% |
| Financial income | 75/76B | €111 | - | -€111 | |
| Recurring financial income | 75 | €111 | - | -€111 | |
| Financial charges | 65/66B | €174 | €165 | -€9 | -4.9% |
| Recurring financial charges | 65 | €174 | €165 | -€9 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €57,653 | €54,117 | -€3,537 | -6.1% |
| Income taxes | 67/77 | €11,913 | €12,500 | +€587 | +4.9% |
| Profit (loss) for the period | 9904 | €45,740 | €41,617 | -€4,124 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,740 | €41,617 | -€4,124 | -9.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.