EMISYL: what changed
Two fiscal 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.
EMISYL
Largest movements
- Cash -€23,439
down €23,439 (-5.1%), from €459,122 to €435,683
mainly Net result for the year (-€19,585) and Debts after one year (-€14,056)
- Tangible fixed assets -€17,009
down €17,009 (-14.8%), from €115,289 to €98,281
of which Land and buildings: -€21,950
- Receivables within one year +€9,940
up €9,940 (+8.6%), from €115,189 to €125,129
- Profit (loss) carried forward -€19,585
down €19,585 (-69.4%), from -€28,209 to -€47,794
- Debts after one year -€14,056
down €14,056 (-28.5%), from €49,406 to €35,350
- Depreciation +€5,084
up €5,084 (+22.0%), from €23,114 to €28,199
- Gross operating margin -€3,552
down €3,552 (-22.8%), from €15,584 to €12,032
- Other operating charges +€225
up €225 (+46.7%), from €480 to €705
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €690,795 | €660,924 | -€29,871 | -4.3% |
| Fixed assets | 21/28 | €115,349 | €98,341 | -€17,009 | -14.7% |
| Tangible fixed assets | 22/27 | €115,289 | €98,281 | -€17,009 | -14.8% |
| Land and buildings | 22 | €86,981 | €65,031 | -€21,950 | -25.2% |
| Furniture and vehicles | 24 | €28,308 | €33,249 | +€4,941 | +17.5% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €575,446 | €562,583 | -€12,863 | -2.2% |
| Amounts receivable within one year | 40/41 | €115,189 | €125,129 | +€9,940 | +8.6% |
| Other amounts receivable | 41 | €115,189 | €125,129 | +€9,940 | +8.6% |
| Cash at bank and in hand | 54/58 | €459,122 | €435,683 | -€23,439 | -5.1% |
| Deferred charges and accrued income | 490/1 | €1,135 | €1,771 | +€636 | +56.0% |
| Total equity and liabilities | 10/49 | €690,795 | €660,924 | -€29,871 | -4.3% |
| Equity | 10/15 | €537,891 | €518,306 | -€19,585 | -3.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €553,700 | €553,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €270,000 | €270,000 | = | 0.0% |
| Distributable reserves | 133 | €283,700 | €283,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,209 | -€47,794 | -€19,585 | -69.4% |
| Provisions and deferred taxes | 16 | €90,000 | €90,000 | = | 0.0% |
| Deferred taxes | 168 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable | 17/49 | €62,904 | €52,618 | -€10,286 | -16.4% |
| Amounts payable after more than one year | 17 | €49,406 | €35,350 | -€14,056 | -28.5% |
| Financial debts | 170/4 | €49,406 | €35,350 | -€14,056 | -28.5% |
| Amounts payable within one year | 42/48 | €13,434 | €16,285 | +€2,851 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €13,434 | €14,056 | +€622 | +4.6% |
| Trade debts | 44 | - | €2,229 | +€2,229 | |
| Suppliers | 440/4 | - | €2,229 | +€2,229 | |
| Accrued charges and deferred income | 492/3 | €64 | €982 | +€919 | +1444.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,114 | €28,199 | +€5,084 | +22.0% |
| Other operating charges | 640/8 | €480 | €705 | +€225 | +46.7% |
| Gross operating margin | 9900 | €15,584 | €12,032 | -€3,552 | -22.8% |
| Operating profit (loss) | 9901 | -€8,010 | -€16,872 | -€8,861 | -110.6% |
| Financial charges | 65/66B | €2,598 | €2,713 | +€115 | +4.4% |
| Recurring financial charges | 65 | €2,598 | €2,713 | +€115 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,609 | -€19,585 | -€8,976 | -84.6% |
| Profit (loss) for the period | 9904 | -€10,609 | -€19,585 | -€8,976 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,609 | -€19,585 | -€8,976 | -84.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.