Emiliani: 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.
What changed
Emiliani
NACE 87.202, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €1.2m-€77,777
Equity
€12.4m
2024 · €11.4m+€969,094
Cash
€3.3m
2024 · €3.2m+€105,335
Balance sheet total
€21.3m
2024 · €15.3m+€6.0m
Largest movements
Assets
- Tangible fixed assets +€5.5m
up €5.5m (+99.6%), from €5.5m to €11.0m
of which Assets under construction and advance payments: +€5.8m
- Receivables within one year +€466,543
up €466,543 (+33.3%), from €1.4m to €1.9m
of which Other amounts receivable: +€486,013
Equity and liabilities
- Debts after one year +€4.0m
up €4.0m (+30680.5%), from €13,027 to €4.0m
- Reserves +€1.1m
up €1.1m (+15.2%), from €7.5m to €8.6m
- Debts within one year +€1.0m
up €1.0m (+36.5%), from €2.8m to €3.8m
of which Trade debts: +€1.3m
Income statement
- Staff costs +€809,328
up €809,328 (+4.7%), from €17.2m to €18.0m
- Turnover +€131,697
up €131,697 (+4.4%), from €3.0m to €3.1m
- Services and other goods +€111,600
up €111,600 (+7.5%), from €1.5m to €1.6m
- Financial income -€84,012
down €84,012 (-56.2%), from €149,485 to €65,473
- Other operating charges -€52,538
down €52,538 (-38.4%), from €136,684 to €84,146
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.
Result 2024
€1.2m
Turnover
+€131,697
Other operating income
+€194
Goods and materials
-€28,569
Services and other goods
-€111,600
Staff costs
-€809,328
Depreciation
+€41,277
Write-downs
-€14,183
Other operating charges
+€52,538
Other operating items
+€786,775
Financial income
-€84,012
Financial charges
-€42,566
Result 2025
€1.1m
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.
From operations
+€2.2m
Investment
-€5.9m
Financing
+€3.8m
Cash 2024
€3.2m
From operations (derived)
+€2.2m
Net result for the year
+€1.1m
Depreciation
+€443,281
Smaller working-capital items
+€5,303
Receivables within one year
-€466,543
Deferred charges and accrued income
+€17,005
Provisions
+€53,309
Debts within one year
+€1.0m
Investment (derived)
-€5.9m
Investment in fixed assets (net)
-€5.9m
Current investments
-€5,980
Financing
+€3.8m
Debts after one year
+€4.0m
Contributions, distributions and other
-€165,781
Cash 2025
€3.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,302,608 | €21,349,427 | +€6.0m | +39.5% |
| Fixed assets | 21/28 | €5,504,063 | €10,989,925 | +€5.5m | +99.7% |
| Intangible fixed assets | 21 | €1,037 | - | -€1,037 | |
| Tangible fixed assets | 22/27 | €5,502,776 | €10,983,299 | +€5.5m | +99.6% |
| Land and buildings | 22 | €3,503,979 | €3,212,256 | -€291,723 | -8.3% |
| Plant, machinery and equipment | 23 | €332,474 | €307,525 | -€24,949 | -7.5% |
| Furniture and vehicles | 24 | €242,697 | €242,843 | +€146 | +0.1% |
| Assets under construction and advance payments | 27 | €1,423,626 | €7,220,675 | +€5.8m | +407.2% |
| Financial fixed assets | 28 | €250 | €6,626 | +€6,376 | +2550.4% |
| Affiliated companies | 280/1 | €250 | - | -€250 | |
| Amounts receivable | 281 | €250 | - | -€250 | |
| Other financial fixed assets | 284/8 | - | €6,626 | +€6,626 | |
| Amounts receivable and cash guarantees | 285/8 | - | €6,626 | +€6,626 | |
| Current assets | 29/58 | €9,798,546 | €10,359,502 | +€560,956 | +5.7% |
| Stocks and contracts in progress | 3 | €59,745 | €59,849 | +€104 | +0.2% |
| Stocks | 30/36 | €59,745 | €59,849 | +€104 | +0.2% |
| Raw materials and consumables | 30/31 | €59,745 | €59,849 | +€104 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,401,545 | €1,868,088 | +€466,543 | +33.3% |
| Trade receivables | 40 | €357,486 | €338,016 | -€19,470 | -5.4% |
| Other amounts receivable | 41 | €1,044,059 | €1,530,072 | +€486,013 | +46.6% |
| Current investments | 50/53 | €5,068,596 | €5,074,576 | +€5,980 | +0.1% |
| Cash at bank and in hand | 54/58 | €3,234,712 | €3,340,047 | +€105,335 | +3.3% |
| Deferred charges and accrued income | 490/1 | €33,947 | €16,942 | -€17,005 | -50.1% |
| Total equity and liabilities | 10/49 | €15,302,608 | €21,349,427 | +€6.0m | +39.5% |
| Equity | 10/15 | €11,421,713 | €12,390,807 | +€969,094 | +8.5% |
| Contributions | 10/11 | €2,440,700 | €2,440,700 | -€0 | 0.0% |
| Capital | 10 | €2,440,700 | €2,440,700 | -€0 | 0.0% |
| Reserves | 13 | €7,475,067 | €8,609,941 | +€1.1m | +15.2% |
| Investment grants | 15 | €1,505,947 | €1,340,166 | -€165,781 | -11.0% |
| Provisions and deferred taxes | 16 | €1,061,507 | €1,114,816 | +€53,309 | +5.0% |
| Provisions for liabilities and charges | 160/5 | €1,061,507 | €1,114,816 | +€53,309 | +5.0% |
| Major repairs and maintenance | 162 | €1,061,507 | €1,114,816 | +€53,309 | +5.0% |
| Amounts payable | 17/49 | €2,819,388 | €7,843,804 | +€5.0m | +178.2% |
| Amounts payable after more than one year | 17 | €13,027 | €4,009,802 | +€4.0m | +30680.5% |
| Financial debts | 170/4 | €13,027 | €4,009,802 | +€4.0m | +30680.5% |
| Credit institutions | 173 | €13,027 | €4,009,802 | +€4.0m | +30680.5% |
| Amounts payable within one year | 42/48 | €2,800,346 | €3,822,581 | +€1.0m | +36.5% |
| Trade debts | 44 | €369,783 | €1,629,072 | +€1.3m | +340.5% |
| Suppliers | 440/4 | €369,783 | €1,629,072 | +€1.3m | +340.5% |
| Taxes, remuneration and social security | 45 | €1,877,173 | €1,951,495 | +€74,322 | +4.0% |
| Taxes | 450/3 | €14,451 | €1,745 | -€12,706 | -87.9% |
| Remuneration and social security | 454/9 | €1,862,722 | €1,949,750 | +€87,028 | +4.7% |
| Accrued charges and deferred income | 492/3 | €6,014 | €11,421 | +€5,407 | +89.9% |
| Operating income | 70/76A | €21,096,366 | €22,024,421 | +€928,055 | +4.4% |
| Turnover | 70 | €2,962,198 | €3,093,895 | +€131,697 | +4.4% |
| Other operating income | 74 | €357,182 | €357,376 | +€194 | +0.1% |
| Non-recurring operating income | 76A | €31,766 | - | -€31,766 | |
| Operating charges | 60/66A | €20,022,312 | €20,901,566 | +€879,254 | +4.4% |
| Goods for resale, raw materials and consumables | 60 | €728,838 | €757,407 | +€28,569 | +3.9% |
| Purchases | 600/8 | €728,838 | €757,407 | +€28,569 | +3.9% |
| Services and other goods | 61 | €1,487,245 | €1,598,845 | +€111,600 | +7.5% |
| Remuneration, social security and pensions | 62 | €17,155,250 | €17,964,578 | +€809,328 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484,558 | €443,281 | -€41,277 | -8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,183 | - | +€14,183 | |
| Other operating charges | 640/8 | €136,684 | €84,146 | -€52,538 | -38.4% |
| Operating profit (loss) | 9901 | €1,074,054 | €1,122,855 | +€48,801 | +4.5% |
| Financial income | 75/76B | €149,485 | €65,473 | -€84,012 | -56.2% |
| Recurring financial income | 75 | €149,485 | €65,473 | -€84,012 | -56.2% |
| Income from current assets | 751 | €134,028 | €47,757 | -€86,271 | -64.4% |
| Other financial income | 752/9 | €15,456 | €17,716 | +€2,260 | +14.6% |
| Financial charges | 65/66B | €10,887 | €53,453 | +€42,566 | +391.0% |
| Recurring financial charges | 65 | €9,076 | €53,453 | +€44,377 | +488.9% |
| Debt charges | 650 | €6,249 | €45,799 | +€39,550 | +632.9% |
| Other financial charges | 652/9 | €2,827 | €7,654 | +€4,827 | +170.7% |
| Non-recurring financial charges | 66B | €1,811 | - | -€1,811 | |
| Profit (loss) for the period before taxes | 9903 | €1,212,652 | €1,134,875 | -€77,777 | -6.4% |
| Profit (loss) for the period | 9904 | €1,212,652 | €1,134,875 | -€77,777 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,212,652 | €1,134,875 | -€77,777 | -6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.