emino: 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.
What changed
emino
NACE 88.999, Other social work without accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€61,290
2024 · €217,178-€155,888
Equity
€6.8m
2024 · €6.8m+€61,290
Cash
€5.3m
2024 · €4.2m+€1.1m
Balance sheet total
€12.1m
2024 · €10.9m+€1.2m
Largest movements
Assets
- Receivables within one year +€2.3m
up €2.3m (+78.8%), from €2.9m to €5.2m
of which Other amounts receivable: +€2.4m
- Current investments -€2.0m
no longer reported in 2025 (was €2.0m)
- Cash +€1.1m
up €1.1m (+24.8%), from €4.2m to €5.3m
mainly Current investments (+€2.0m) and Accrued charges and deferred income (+€968,419)
Equity and liabilities
- Accrued charges and deferred income +€968,419
up €968,419 (+107%), from €906,395 to €1.9m
- Debts within one year +€216,406
up €216,406 (+6.8%), from €3.2m to €3.4m
Income statement
- Services and other goods +€127,330
up €127,330 (+7.7%), from €1.7m to €1.8m
- Turnover +€90,824
up €90,824 (+19.7%), from €462,112 to €552,936
- Staff costs -€79,848
down €79,848 (-0.5%), from €15.2m to €15.2m
- Financial income -€58,273
down €58,273 (-68.3%), from €85,315 to €27,041
- Depreciation -€20,747
down €20,747 (-6.6%), from €313,292 to €292,545
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
€217,178
Turnover
+€90,824
Other operating income
+€14,183
Services and other goods
-€127,330
Staff costs
+€79,848
Depreciation
+€20,747
Write-downs
-€186
Other operating charges
-€3,287
Other operating items
-€173,093
Financial income
-€58,273
Financial charges
+€680
Result 2025
€61,290
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€719,793
Investment
+€1.8m
Financing
€0
Cash 2024
€4.2m
From operations (derived)
-€719,793
Net result for the year
+€61,290
Depreciation
+€292,545
Receivables within one year
-€2.3m
Deferred charges and accrued income
+€31,838
Debts within one year
+€216,406
Accrued charges and deferred income
+€968,419
Investment (derived)
+€1.8m
Investment in fixed assets (net)
-€231,780
Current investments
+€2.0m
Cash 2025
€5.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,890,922 | €12,137,038 | +€1.2m | +11.4% |
| Fixed assets | 21/28 | €1,685,096 | €1,624,331 | -€60,766 | -3.6% |
| Intangible fixed assets | 21 | €13,317 | €31,962 | +€18,645 | +140% |
| Tangible fixed assets | 22/27 | €1,518,542 | €1,475,319 | -€43,223 | -2.8% |
| Land and buildings | 22 | €1,260,572 | €1,113,812 | -€146,760 | -11.6% |
| Plant, machinery and equipment | 23 | €62,887 | €57,361 | -€5,526 | -8.8% |
| Furniture and vehicles | 24 | €78,133 | €120,659 | +€42,525 | +54.4% |
| Other tangible fixed assets | 26 | €116,949 | €183,486 | +€66,537 | +56.9% |
| Financial fixed assets | 28 | €153,238 | €117,050 | -€36,188 | -23.6% |
| Companies linked by participating interests | 282/3 | €35,000 | €35,000 | = | 0.0% |
| Participating interests | 282 | €35,000 | €35,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €118,238 | €82,050 | -€36,188 | -30.6% |
| Shares | 284 | €558 | €558 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €117,680 | €81,492 | -€36,188 | -30.8% |
| Current assets | 29/58 | €9,205,825 | €10,512,707 | +€1.3m | +14.2% |
| Amounts receivable within one year | 40/41 | €2,907,780 | €5,198,072 | +€2.3m | +78.8% |
| Trade receivables | 40 | €928,346 | €849,403 | -€78,942 | -8.5% |
| Other amounts receivable | 41 | €1,979,434 | €4,348,669 | +€2.4m | +120% |
| Current investments | 50/53 | €2,002,561 | - | -€2.0m | |
| Cash at bank and in hand | 54/58 | €4,239,525 | €5,290,513 | +€1.1m | +24.8% |
| Deferred charges and accrued income | 490/1 | €55,960 | €24,122 | -€31,838 | -56.9% |
| Total equity and liabilities | 10/49 | €10,890,922 | €12,137,038 | +€1.2m | +11.4% |
| Equity | 10/15 | €6,786,158 | €6,847,448 | +€61,290 | +0.9% |
| Contributions | 10/11 | €877,830 | €877,830 | = | 0.0% |
| Capital | 10 | €877,830 | €877,830 | = | 0.0% |
| Reserves | 13 | €5,000,358 | €5,031,003 | +€30,645 | +0.6% |
| Profit (loss) carried forward | 14 | €869,019 | €899,664 | +€30,645 | +3.5% |
| Investment grants | 15 | €38,951 | €38,951 | = | 0.0% |
| Amounts payable | 17/49 | €4,104,764 | €5,289,589 | +€1.2m | +28.9% |
| Amounts payable within one year | 42/48 | €3,198,369 | €3,414,775 | +€216,406 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €125,195 | €146,298 | +€21,104 | +16.9% |
| Suppliers | 440/4 | €125,195 | €146,298 | +€21,104 | +16.9% |
| Taxes, remuneration and social security | 45 | €2,143,981 | €2,220,431 | +€76,450 | +3.6% |
| Taxes | 450/3 | €433,566 | €445,417 | +€11,851 | +2.7% |
| Remuneration and social security | 454/9 | €1,710,415 | €1,775,014 | +€64,599 | +3.8% |
| Accrued charges and deferred income | 492/3 | €906,395 | €1,874,814 | +€968,419 | +107% |
| Operating income | 70/76A | €17,395,324 | €17,291,257 | -€104,068 | -0.6% |
| Turnover | 70 | €462,112 | €552,936 | +€90,824 | +19.7% |
| Membership fees, donations, legacies and grants | 73 | €16,881,720 | €16,665,435 | -€216,285 | -1.3% |
| Other operating income | 74 | €50,722 | €64,905 | +€14,183 | +28.0% |
| Non-recurring operating income | 76A | €770 | €7,981 | +€7,211 | +936% |
| Operating charges | 60/66A | €17,258,656 | €17,252,882 | -€5,773 | 0.0% |
| Services and other goods | 61 | €1,656,897 | €1,784,227 | +€127,330 | +7.7% |
| Remuneration, social security and pensions | 62 | €15,238,427 | €15,158,578 | -€79,848 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313,292 | €292,545 | -€20,747 | -6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €186 | +€186 | |
| Other operating charges | 640/8 | €10,937 | €14,224 | +€3,287 | +30.1% |
| Non-recurring operating charges | 66A | €39,104 | €3,122 | -€35,982 | -92.0% |
| Operating profit (loss) | 9901 | €136,669 | €38,374 | -€98,294 | -71.9% |
| Financial income | 75/76B | €85,315 | €27,041 | -€58,273 | -68.3% |
| Recurring financial income | 75 | €85,315 | €27,041 | -€58,273 | -68.3% |
| Income from financial fixed assets | 750 | €36,305 | €165 | -€36,140 | -99.5% |
| Income from current assets | 751 | €48,662 | €24,987 | -€23,674 | -48.7% |
| Other financial income | 752/9 | €348 | €1,889 | +€1,541 | +443% |
| Financial charges | 65/66B | €4,805 | €4,125 | -€680 | -14.1% |
| Recurring financial charges | 65 | €4,805 | €4,125 | -€680 | -14.1% |
| Debt charges | 650 | €994 | - | -€994 | |
| Other financial charges | 652/9 | €3,811 | €4,125 | +€315 | +8.3% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €217,178 | €61,290 | -€155,888 | -71.8% |
| Profit (loss) for the period | 9904 | €217,178 | €61,290 | -€155,888 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €217,178 | €61,290 | -€155,888 | -71.8% |
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 21 October 2026 via checked.be.