Emina: 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.
Emina
Largest movements
- Tangible fixed assets -€238,395
down €238,395 (-13.6%), from €1.8m to €1.5m
of which Land and buildings: -€238,395
- Receivables within one year +€132,157
up €132,157 (+4695.5%), from €2,815 to €134,971
of which Trade receivables: +€129,342
- Debts after one year -€93,782
down €93,782 (-4.5%), from €2.1m to €2.0m
- Staff costs -€15,230
no longer reported in 2022 (was €15,230)
- Gross operating margin -€8,180
down €8,180 (-34.1%), from €24,009 to €15,829
- Other operating charges +€8,003
up €8,003 (+132.4%), from €6,043 to €14,046
- Financial charges -€443
down €443 (-24.3%), from €1,821 to €1,378
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,009,215 | €1,906,589 | -€102,626 | -5.1% |
| Fixed assets | 21/28 | €1,757,258 | €1,518,863 | -€238,395 | -13.6% |
| Tangible fixed assets | 22/27 | €1,756,918 | €1,518,523 | -€238,395 | -13.6% |
| Land and buildings | 22 | €1,700,101 | €1,461,706 | -€238,395 | -14.0% |
| Furniture and vehicles | 24 | €56,817 | €56,817 | = | 0.0% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €251,957 | €387,726 | +€135,768 | +53.9% |
| Amounts receivable within one year | 40/41 | €2,815 | €134,971 | +€132,157 | +4695.5% |
| Trade receivables | 40 | - | €129,342 | +€129,342 | |
| Other amounts receivable | 41 | €2,815 | €5,629 | +€2,815 | +100.0% |
| Cash at bank and in hand | 54/58 | €106 | €622 | +€516 | +488.3% |
| Deferred charges and accrued income | 490/1 | €249,037 | €252,132 | +€3,095 | +1.2% |
| Total equity and liabilities | 10/49 | €2,009,215 | €1,906,589 | -€102,626 | -5.1% |
| Equity | 10/15 | -€99,736 | -€99,331 | +€405 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,083 | €14,083 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €12,844 | €12,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,419 | -€132,014 | +€405 | +0.3% |
| Amounts payable | 17/49 | €2,108,951 | €2,005,919 | -€103,031 | -4.9% |
| Amounts payable after more than one year | 17 | €2,084,866 | €1,991,084 | -€93,782 | -4.5% |
| Financial debts | 170/4 | €2,084,866 | €1,991,084 | -€93,782 | -4.5% |
| Amounts payable within one year | 42/48 | €24,084 | €14,835 | -€9,249 | -38.4% |
| Trade debts | 44 | €22,447 | €14,129 | -€8,318 | -37.1% |
| Suppliers | 440/4 | €22,447 | €14,129 | -€8,318 | -37.1% |
| Taxes, remuneration and social security | 45 | €1,637 | €706 | -€931 | -56.9% |
| Taxes | 450/3 | €1,637 | €706 | -€931 | -56.9% |
| Remuneration, social security and pensions | 62 | €15,230 | - | -€15,230 | |
| Other operating charges | 640/8 | €6,043 | €14,046 | +€8,003 | +132.4% |
| Gross operating margin | 9900 | €24,009 | €15,829 | -€8,180 | -34.1% |
| Operating profit (loss) | 9901 | €2,736 | €1,783 | -€952 | -34.8% |
| Financial charges | 65/66B | €1,821 | €1,378 | -€443 | -24.3% |
| Recurring financial charges | 65 | €1,821 | €1,378 | -€443 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €915 | €405 | -€510 | -55.7% |
| Profit (loss) for the period | 9904 | €915 | €405 | -€510 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €915 | €405 | -€510 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.