emileon: 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.
emileon
Largest movements
- Cash +€160,065
up €160,065 (+1,308%), from €12,235 to €172,299
mainly Contributions, distributions and other (+€200,000) and Other debts (+€58,550)
- Receivables within one year +€71,759
up €71,759 (+263%), from €27,312 to €99,071
of which Trade receivables: +€65,057
- Intangible fixed assets -€27,565
down €27,565 (-27.7%), from €99,446 to €71,881
- Tangible fixed assets -€13,835
down €13,835 (-62.4%), from €22,173 to €8,338
of which Furniture and vehicles: -€11,249
- Contributions +€200,000
up €200,000 (+400%), from €50,000 to €250,000
- Profit (loss) carried forward -€88,507
down €88,507 (-59.4%), from -€149,012 to -€237,519
- Other debts +€58,550
up €58,550 (+26.1%), from €224,241 to €282,791
- Tax, wage and social debts +€14,803
up €14,803 (+54.4%), from €27,223 to €42,026
of which Taxes: +€11,541
- Short-term financial debts +€4,814
up €4,814 (+492%), from €978 to €5,792
- Gross operating margin +€87,737
up €87,737 (+172%), from €51,008 to €138,745
- Staff costs +€21,350
up €21,350 (+13.4%), from €159,433 to €180,783
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 | €168,585 | €360,430 | +€191,845 | +114% |
| Fixed assets | 21/28 | €121,619 | €80,219 | -€41,400 | -34.0% |
| Intangible fixed assets | 21 | €99,446 | €71,881 | -€27,565 | -27.7% |
| Tangible fixed assets | 22/27 | €22,173 | €8,338 | -€13,835 | -62.4% |
| Furniture and vehicles | 24 | €19,293 | €8,044 | -€11,249 | -58.3% |
| Other tangible fixed assets | 26 | €2,880 | €294 | -€2,586 | -89.8% |
| Current assets | 29/58 | €46,966 | €280,211 | +€233,245 | +497% |
| Amounts receivable within one year | 40/41 | €27,312 | €99,071 | +€71,759 | +263% |
| Trade receivables | 40 | €12,780 | €77,837 | +€65,057 | +509% |
| Other amounts receivable | 41 | €14,532 | €21,234 | +€6,702 | +46.1% |
| Cash at bank and in hand | 54/58 | €12,235 | €172,299 | +€160,065 | +1,308% |
| Deferred charges and accrued income | 490/1 | €7,419 | €8,841 | +€1,421 | +19.2% |
| Total equity and liabilities | 10/49 | €168,585 | €360,430 | +€191,845 | +114% |
| Equity | 10/15 | -€99,012 | €12,481 | +€111,493 | |
| Contributions | 10/11 | €50,000 | €250,000 | +€200,000 | +400% |
| Profit (loss) carried forward | 14 | -€149,012 | -€237,519 | -€88,507 | -59.4% |
| Amounts payable | 17/49 | €267,596 | €347,948 | +€80,352 | +30.0% |
| Amounts payable within one year | 42/48 | €267,596 | €347,948 | +€80,352 | +30.0% |
| Financial debts | 43 | €978 | €5,792 | +€4,814 | +492% |
| Credit institutions | 430/8 | €978 | €5,792 | +€4,814 | +492% |
| Trade debts | 44 | €15,154 | €17,339 | +€2,185 | +14.4% |
| Suppliers | 440/4 | €15,154 | €17,339 | +€2,185 | +14.4% |
| Taxes, remuneration and social security | 45 | €27,223 | €42,026 | +€14,803 | +54.4% |
| Taxes | 450/3 | €8,452 | €19,993 | +€11,541 | +137% |
| Remuneration and social security | 454/9 | €18,771 | €22,033 | +€3,262 | +17.4% |
| Other amounts payable | 47/48 | €224,241 | €282,791 | +€58,550 | +26.1% |
| Remuneration, social security and pensions | 62 | €159,433 | €180,783 | +€21,350 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,034 | €43,923 | -€1,111 | -2.5% |
| Other operating charges | 640/8 | €1,927 | €1,329 | -€598 | -31.0% |
| Gross operating margin | 9900 | €51,008 | €138,745 | +€87,737 | +172% |
| Operating profit (loss) | 9901 | -€155,386 | -€87,290 | +€68,096 | +43.8% |
| Financial income | 75/76B | €126 | €0 | -€126 | -99.8% |
| Recurring financial income | 75 | €126 | €0 | -€126 | -99.8% |
| Financial charges | 65/66B | €219 | €466 | +€247 | +113% |
| Recurring financial charges | 65 | €219 | €466 | +€247 | +113% |
| Profit (loss) for the period before taxes | 9903 | -€155,479 | -€87,755 | +€67,724 | +43.6% |
| Income taxes | 67/77 | €684 | €752 | +€69 | +10.0% |
| Profit (loss) for the period | 9904 | -€156,163 | -€88,507 | +€67,655 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€156,163 | -€88,507 | +€67,655 | +43.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.