EMILYNN: 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.
EMILYNN
Largest movements
- Cash +€31,189
up €31,189 (+382.5%), from €8,153 to €39,342
mainly Trade debts (+€50,152) and Receivables within one year (+€26,784)
- Receivables within one year -€26,784
down €26,784 (-51.8%), from €51,664 to €24,881
of which Other amounts receivable: -€15,235
- Tangible fixed assets -€13,797
down €13,797 (-23.0%), from €60,078 to €46,281
of which Plant, machinery and equipment: -€10,917
- Stocks and contracts +€12,066
up €12,066 (+10.5%), from €115,056 to €127,121
- Trade debts +€50,152
up €50,152 (+41.3%), from €121,297 to €171,449
- Profit (loss) carried forward -€27,117
down €27,117 (-30.5%), from -€88,796 to -€115,913
- Current portion of long-term debt -€15,444
no longer reported in 2025 (was €15,444)
- Tax, wage and social debts -€7,528
down €7,528 (-21.6%), from €34,798 to €27,270
of which Remuneration and social security: -€8,048
- Other debts +€3,174
up €3,174 (+160.3%), from €1,979 to €5,153
- Staff costs +€10,564
up €10,564 (+6.3%), from €168,266 to €178,830
- Gross operating margin -€9,741
down €9,741 (-5.3%), from €183,161 to €173,420
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 | €276,643 | €279,879 | +€3,236 | +1.2% |
| Fixed assets | 21/28 | €91,005 | €77,370 | -€13,636 | -15.0% |
| Tangible fixed assets | 22/27 | €60,078 | €46,281 | -€13,797 | -23.0% |
| Plant, machinery and equipment | 23 | €52,809 | €41,892 | -€10,917 | -20.7% |
| Furniture and vehicles | 24 | €7,270 | €4,390 | -€2,880 | -39.6% |
| Financial fixed assets | 28 | €30,927 | €31,088 | +€161 | +0.5% |
| Current assets | 29/58 | €185,637 | €202,510 | +€16,872 | +9.1% |
| Stocks and contracts in progress | 3 | €115,056 | €127,121 | +€12,066 | +10.5% |
| Stocks | 30/36 | €115,056 | €127,121 | +€12,066 | +10.5% |
| Amounts receivable within one year | 40/41 | €51,664 | €24,881 | -€26,784 | -51.8% |
| Trade receivables | 40 | €30,471 | €18,923 | -€11,549 | -37.9% |
| Other amounts receivable | 41 | €21,193 | €5,958 | -€15,235 | -71.9% |
| Cash at bank and in hand | 54/58 | €8,153 | €39,342 | +€31,189 | +382.5% |
| Deferred charges and accrued income | 490/1 | €10,764 | €11,165 | +€402 | +3.7% |
| Total equity and liabilities | 10/49 | €276,643 | €279,879 | +€3,236 | +1.2% |
| Equity | 10/15 | €103,124 | €76,007 | -€27,117 | -26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,320 | €173,320 | = | 0.0% |
| Distributable reserves | 133 | €173,320 | €173,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,796 | -€115,913 | -€27,117 | -30.5% |
| Amounts payable | 17/49 | €173,519 | €203,872 | +€30,353 | +17.5% |
| Amounts payable within one year | 42/48 | €173,519 | €203,872 | +€30,353 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €15,444 | - | -€15,444 | |
| Trade debts | 44 | €121,297 | €171,449 | +€50,152 | +41.3% |
| Suppliers | 440/4 | €121,297 | €171,449 | +€50,152 | +41.3% |
| Taxes, remuneration and social security | 45 | €34,798 | €27,270 | -€7,528 | -21.6% |
| Taxes | 450/3 | €5,077 | €5,598 | +€521 | +10.3% |
| Remuneration and social security | 454/9 | €29,721 | €21,673 | -€8,048 | -27.1% |
| Other amounts payable | 47/48 | €1,979 | €5,153 | +€3,174 | +160.3% |
| Remuneration, social security and pensions | 62 | €168,266 | €178,830 | +€10,564 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,370 | €13,797 | -€572 | -4.0% |
| Other operating charges | 640/8 | €6,951 | €7,145 | +€194 | +2.8% |
| Gross operating margin | 9900 | €183,161 | €173,420 | -€9,741 | -5.3% |
| Operating profit (loss) | 9901 | -€6,426 | -€26,353 | -€19,927 | -310.1% |
| Financial income | 75/76B | €487 | €649 | +€162 | +33.1% |
| Recurring financial income | 75 | €487 | €649 | +€162 | +33.1% |
| Financial charges | 65/66B | €1,368 | €1,263 | -€105 | -7.7% |
| Recurring financial charges | 65 | €1,368 | €1,263 | -€105 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,307 | -€26,967 | -€19,660 | -269.1% |
| Income taxes | 67/77 | €94 | €150 | +€56 | +59.3% |
| Profit (loss) for the period | 9904 | -€7,401 | -€27,117 | -€19,716 | -266.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,401 | -€27,117 | -€19,716 | -266.4% |
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 11 October 2026 via checked.be.