Emily Mampay: 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.
Emily Mampay
Largest movements
- Receivables within one year -€6,283
down €6,283 (-69.6%), from €9,025 to €2,742
of which Other amounts receivable: -€6,417
- Cash +€2,883
up €2,883 (+4.5%), from €63,563 to €66,447
mainly Other debts (+€75,570) and Net result for the year (+€11,555)
- Tangible fixed assets -€2,042
down €2,042 (-15.3%), from €13,336 to €11,294
of which Furniture and vehicles: -€2,444
- Deferred charges and accrued income +€1,694
up €1,694 (+14.2%), from €11,938 to €13,633
- Profit (loss) carried forward -€76,035
down €76,035 (-86.8%), from €87,591 to €11,555
- Other debts +€75,570
new in 2025: €75,570
- Tax, wage and social debts -€4,426
down €4,426 (-85.6%), from €5,171 to €745
- Trade debts +€1,143
up €1,143 (+1,129%), from €101 to €1,244
- Gross operating margin -€44,327
down €44,327 (-65.8%), from €67,323 to €22,995
- Taxes -€8,633
down €8,633 (-68.9%), from €12,525 to €3,891
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 | €97,863 | €94,115 | -€3,748 | -3.8% |
| Fixed assets | 21/28 | €13,336 | €11,294 | -€2,042 | -15.3% |
| Tangible fixed assets | 22/27 | €13,336 | €11,294 | -€2,042 | -15.3% |
| Plant, machinery and equipment | 23 | €2,559 | €2,960 | +€402 | +15.7% |
| Furniture and vehicles | 24 | €10,777 | €8,333 | -€2,444 | -22.7% |
| Current assets | 29/58 | €84,527 | €82,821 | -€1,706 | -2.0% |
| Amounts receivable within one year | 40/41 | €9,025 | €2,742 | -€6,283 | -69.6% |
| Trade receivables | 40 | - | €133 | +€133 | |
| Other amounts receivable | 41 | €9,025 | €2,609 | -€6,417 | -71.1% |
| Cash at bank and in hand | 54/58 | €63,563 | €66,447 | +€2,883 | +4.5% |
| Deferred charges and accrued income | 490/1 | €11,938 | €13,633 | +€1,694 | +14.2% |
| Total equity and liabilities | 10/49 | €97,863 | €94,115 | -€3,748 | -3.8% |
| Equity | 10/15 | €92,591 | €16,555 | -€76,035 | -82.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,591 | €11,555 | -€76,035 | -86.8% |
| Amounts payable | 17/49 | €5,272 | €77,559 | +€72,287 | +1,371% |
| Amounts payable within one year | 42/48 | €5,272 | €77,559 | +€72,287 | +1,371% |
| Trade debts | 44 | €101 | €1,244 | +€1,143 | +1,129% |
| Suppliers | 440/4 | €101 | €1,244 | +€1,143 | +1,129% |
| Taxes, remuneration and social security | 45 | €5,171 | €745 | -€4,426 | -85.6% |
| Taxes | 450/3 | €5,171 | €745 | -€4,426 | -85.6% |
| Other amounts payable | 47/48 | - | €75,570 | +€75,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,024 | €2,871 | -€153 | -5.1% |
| Other operating charges | 640/8 | €387 | €416 | +€28 | +7.3% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €67,323 | €22,995 | -€44,327 | -65.8% |
| Operating profit (loss) | 9901 | €63,911 | €19,645 | -€44,266 | -69.3% |
| Financial income | 75/76B | €139 | - | -€139 | |
| Recurring financial income | 75 | €139 | - | -€139 | |
| Financial charges | 65/66B | €4,535 | €4,198 | -€337 | -7.4% |
| Recurring financial charges | 65 | €4,535 | €4,198 | -€337 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €59,515 | €15,447 | -€44,068 | -74.0% |
| Income taxes | 67/77 | €12,525 | €3,891 | -€8,633 | -68.9% |
| Profit (loss) for the period | 9904 | €46,990 | €11,555 | -€35,435 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,990 | €11,555 | -€35,435 | -75.4% |
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 28 October 2026 via checked.be.