Emilous: 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.
Emilous
Largest movements
- Tangible fixed assets -€36,032
down €36,032 (-12.9%), from €279,133 to €243,100
of which Land and buildings: -€18,768
- Receivables within one year +€16,399
up €16,399 (+72.4%), from €22,648 to €39,047
of which Other amounts receivable: +€15,378
- Debts after one year -€30,170
down €30,170 (-17.5%), from €172,369 to €142,199
- Advances received +€24,229
up €24,229 (+335.8%), from €7,215 to €31,444
- Tax, wage and social debts -€11,072
down €11,072 (-61.3%), from €18,053 to €6,981
of which Taxes: -€11,015
- Other debts -€7,546
down €7,546 (-49.3%), from €15,292 to €7,747
- Trade debts +€3,183
up €3,183, from €0 to €3,183
- Gross operating margin -€33,207
down €33,207 (-44.9%), from €73,972 to €40,765
- Taxes -€22,662
down €22,662 (-90.4%), from €25,080 to €2,418
- Other operating charges +€5,092
up €5,092 (+386.1%), from €1,319 to €6,411
- Depreciation +€1,063
up €1,063 (+4.3%), from €24,919 to €25,982
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 | €314,568 | €293,292 | -€21,276 | -6.8% |
| Fixed assets | 21/28 | €279,133 | €243,100 | -€36,032 | -12.9% |
| Tangible fixed assets | 22/27 | €279,133 | €243,100 | -€36,032 | -12.9% |
| Land and buildings | 22 | €209,369 | €190,601 | -€18,768 | -9.0% |
| Furniture and vehicles | 24 | €60,684 | €42,499 | -€18,185 | -30.0% |
| Leasing and similar rights | 25 | €9,079 | €10,000 | +€921 | +10.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €35,435 | €50,192 | +€14,756 | +41.6% |
| Amounts receivable within one year | 40/41 | €22,648 | €39,047 | +€16,399 | +72.4% |
| Trade receivables | 40 | €22,255 | €23,275 | +€1,020 | +4.6% |
| Other amounts receivable | 41 | €394 | €15,772 | +€15,378 | +3906.3% |
| Cash at bank and in hand | 54/58 | €12,787 | €11,145 | -€1,642 | -12.8% |
| Total equity and liabilities | 10/49 | €314,568 | €293,292 | -€21,276 | -6.8% |
| Equity | 10/15 | €72,470 | €71,568 | -€903 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,870 | €43,870 | = | 0.0% |
| Distributable reserves | 133 | €43,870 | €43,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,401 | €21,498 | -€903 | -4.0% |
| Amounts payable | 17/49 | €242,098 | €221,724 | -€20,373 | -8.4% |
| Amounts payable after more than one year | 17 | €172,369 | €142,199 | -€30,170 | -17.5% |
| Financial debts | 170/4 | €172,369 | €142,199 | -€30,170 | -17.5% |
| Amounts payable within one year | 42/48 | €69,729 | €79,525 | +€9,796 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €29,168 | €30,170 | +€1,002 | +3.4% |
| Trade debts | 44 | €0 | €3,183 | +€3,183 | |
| Suppliers | 440/4 | €0 | €3,183 | +€3,183 | |
| Advances received on contracts in progress | 46 | €7,215 | €31,444 | +€24,229 | +335.8% |
| Taxes, remuneration and social security | 45 | €18,053 | €6,981 | -€11,072 | -61.3% |
| Taxes | 450/3 | €17,996 | €6,981 | -€11,015 | -61.2% |
| Remuneration and social security | 454/9 | €57 | €0 | -€57 | -100.0% |
| Other amounts payable | 47/48 | €15,292 | €7,747 | -€7,546 | -49.3% |
| Remuneration, social security and pensions | 62 | €35 | €0 | -€35 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,919 | €25,982 | +€1,063 | +4.3% |
| Other operating charges | 640/8 | €1,319 | €6,411 | +€5,092 | +386.1% |
| Gross operating margin | 9900 | €73,972 | €40,765 | -€33,207 | -44.9% |
| Operating profit (loss) | 9901 | €47,699 | €8,372 | -€39,327 | -82.4% |
| Financial income | 75/76B | €595 | €1 | -€594 | -99.8% |
| Recurring financial income | 75 | €595 | €1 | -€594 | -99.8% |
| Financial charges | 65/66B | €7,143 | €6,858 | -€286 | -4.0% |
| Recurring financial charges | 65 | €7,143 | €6,858 | -€286 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €41,151 | €1,516 | -€39,635 | -96.3% |
| Income taxes | 67/77 | €25,080 | €2,418 | -€22,662 | -90.4% |
| Profit (loss) for the period | 9904 | €16,071 | -€903 | -€16,973 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,071 | -€903 | -€16,973 |
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 10 October 2026 via checked.be.