EMIDI: 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.
EMIDI
Largest movements
- Cash +€14,352
up €14,352 (+245%), from €5,867 to €20,220
mainly Net result for the year (+€36,828) and Depreciation (+€7,905)
- Profit (loss) carried forward +€36,828
up €36,828 (+181%), from €20,315 to €57,143
- Debts after one year -€20,614
down €20,614 (-9.6%), from €214,577 to €193,963
- Trade debts -€7,577
down €7,577 (-82.8%), from €9,154 to €1,576
- Tax, wage and social debts +€4,076
up €4,076 (+44.0%), from €9,263 to €13,340
- Current portion of long-term debt +€3,926
up €3,926 (+19.2%), from €20,498 to €24,424
- Gross operating margin +€30,791
up €30,791 (+91.5%), from €33,636 to €64,426
- Depreciation -€26,380
down €26,380 (-76.9%), from €34,284 to €7,905
- Taxes +€7,288
up €7,288 (+4,528%), from €161 to €7,449
- Other operating charges -€2,369
down €2,369 (-70.8%), from €3,347 to €978
- Financial charges +€1,261
up €1,261 (+12.1%), from €10,400 to €11,661
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.
Derived cash bridge
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 | €370,197 | €389,463 | +€19,266 | +5.2% |
| Fixed assets | 21/28 | €270,329 | €274,010 | +€3,681 | +1.4% |
| Tangible fixed assets | 22/27 | €270,329 | €274,010 | +€3,681 | +1.4% |
| Land and buildings | 22 | €269,270 | €263,196 | -€6,074 | -2.3% |
| Plant, machinery and equipment | 23 | - | €2,476 | +€2,476 | |
| Furniture and vehicles | 24 | €1,060 | €8,338 | +€7,278 | +687% |
| Current assets | 29/58 | €99,868 | €115,453 | +€15,585 | +15.6% |
| Amounts receivable within one year | 40/41 | €93,212 | €94,353 | +€1,140 | +1.2% |
| Trade receivables | 40 | €18,084 | €18,545 | +€461 | +2.5% |
| Other amounts receivable | 41 | €75,128 | €75,808 | +€679 | +0.9% |
| Cash at bank and in hand | 54/58 | €5,867 | €20,220 | +€14,352 | +245% |
| Deferred charges and accrued income | 490/1 | €788 | €881 | +€93 | +11.7% |
| Total equity and liabilities | 10/49 | €370,197 | €389,463 | +€19,266 | +5.2% |
| Equity | 10/15 | €23,315 | €60,143 | +€36,828 | +158% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,315 | €57,143 | +€36,828 | +181% |
| Amounts payable | 17/49 | €346,883 | €329,320 | -€17,562 | -5.1% |
| Amounts payable after more than one year | 17 | €214,577 | €193,963 | -€20,614 | -9.6% |
| Financial debts | 170/4 | €214,577 | €193,963 | -€20,614 | -9.6% |
| Amounts payable within one year | 42/48 | €131,056 | €135,357 | +€4,301 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €20,498 | €24,424 | +€3,926 | +19.2% |
| Trade debts | 44 | €9,154 | €1,576 | -€7,577 | -82.8% |
| Suppliers | 440/4 | €9,154 | €1,576 | -€7,577 | -82.8% |
| Taxes, remuneration and social security | 45 | €9,263 | €13,340 | +€4,076 | +44.0% |
| Taxes | 450/3 | €9,263 | €13,340 | +€4,076 | +44.0% |
| Other amounts payable | 47/48 | €92,141 | €96,017 | +€3,876 | +4.2% |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,284 | €7,905 | -€26,380 | -76.9% |
| Other operating charges | 640/8 | €3,347 | €978 | -€2,369 | -70.8% |
| Gross operating margin | 9900 | €33,636 | €64,426 | +€30,791 | +91.5% |
| Operating profit (loss) | 9901 | -€3,996 | €55,544 | +€59,539 | |
| Financial income | 75/76B | €371 | €394 | +€24 | +6.4% |
| Recurring financial income | 75 | €371 | €394 | +€24 | +6.4% |
| Financial charges | 65/66B | €10,400 | €11,661 | +€1,261 | +12.1% |
| Recurring financial charges | 65 | €10,400 | €11,661 | +€1,261 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,025 | €44,277 | +€58,302 | |
| Income taxes | 67/77 | €161 | €7,449 | +€7,288 | +4,528% |
| Profit (loss) for the period | 9904 | -€14,186 | €36,828 | +€51,014 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,186 | €36,828 | +€51,014 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.