Emjee: 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.
Emjee
Largest movements
- Cash +€28,950
up €28,950 (+224.9%), from €12,872 to €41,822
mainly Net result for the year (+€39,811) and Depreciation (+€11,003)
- Tangible fixed assets -€4,243
down €4,243 (-12.4%), from €34,112 to €29,869
of which Furniture and vehicles: -€6,433
- Deferred charges and accrued income +€1,613
up €1,613 (+118.1%), from €1,366 to €2,979
- Reserves +€38,952
up €38,952 (+246.9%), from €15,776 to €54,728
- Other debts -€15,039
down €15,039 (-52.4%), from €28,707 to €13,668
- Tax, wage and social debts +€4,075
up €4,075 (+20.0%), from €20,405 to €24,480
of which Taxes: +€2,268
- Trade debts -€2,844
down €2,844 (-35.6%), from €7,991 to €5,147
- Current portion of long-term debt +€2,424
up €2,424 (+58.1%), from €4,175 to €6,599
- Gross operating margin +€57,160
up €57,160 (+79.6%), from €71,791 to €128,951
- Staff costs +€24,473
up €24,473 (+63.5%), from €38,547 to €63,019
- Taxes +€5,600
up €5,600 (+86.8%), from €6,449 to €12,049
- Depreciation +€2,608
up €2,608 (+31.1%), from €8,395 to €11,003
- Financial charges +€2,293
up €2,293 (+495.9%), from €462 to €2,755
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 | €87,428 | €114,773 | +€27,345 | +31.3% |
| Fixed assets | 21/28 | €34,112 | €29,869 | -€4,243 | -12.4% |
| Tangible fixed assets | 22/27 | €34,112 | €29,869 | -€4,243 | -12.4% |
| Land and buildings | 22 | €10,881 | €8,552 | -€2,329 | -21.4% |
| Plant, machinery and equipment | 23 | €2,216 | €6,734 | +€4,518 | +203.9% |
| Furniture and vehicles | 24 | €21,016 | €14,583 | -€6,433 | -30.6% |
| Current assets | 29/58 | €53,316 | €84,903 | +€31,588 | +59.2% |
| Amounts receivable within one year | 40/41 | €39,078 | €40,102 | +€1,024 | +2.6% |
| Trade receivables | 40 | €39,061 | €39,651 | +€590 | +1.5% |
| Other amounts receivable | 41 | €17 | €451 | +€434 | +2586.1% |
| Cash at bank and in hand | 54/58 | €12,872 | €41,822 | +€28,950 | +224.9% |
| Deferred charges and accrued income | 490/1 | €1,366 | €2,979 | +€1,613 | +118.1% |
| Total equity and liabilities | 10/49 | €87,428 | €114,773 | +€27,345 | +31.3% |
| Equity | 10/15 | €18,776 | €57,728 | +€38,952 | +207.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,776 | €54,728 | +€38,952 | +246.9% |
| Distributable reserves | 133 | €15,776 | €54,728 | +€38,952 | +246.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,652 | €57,045 | -€11,607 | -16.9% |
| Amounts payable after more than one year | 17 | €7,374 | €5,730 | -€1,644 | -22.3% |
| Financial debts | 170/4 | €7,374 | €5,730 | -€1,644 | -22.3% |
| Amounts payable within one year | 42/48 | €61,278 | €49,894 | -€11,385 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €4,175 | €6,599 | +€2,424 | +58.1% |
| Trade debts | 44 | €7,991 | €5,147 | -€2,844 | -35.6% |
| Suppliers | 440/4 | €7,991 | €5,147 | -€2,844 | -35.6% |
| Taxes, remuneration and social security | 45 | €20,405 | €24,480 | +€4,075 | +20.0% |
| Taxes | 450/3 | €11,931 | €14,199 | +€2,268 | +19.0% |
| Remuneration and social security | 454/9 | €8,474 | €10,280 | +€1,806 | +21.3% |
| Other amounts payable | 47/48 | €28,707 | €13,668 | -€15,039 | -52.4% |
| Accrued charges and deferred income | 492/3 | €0 | €1,422 | +€1,422 | |
| Remuneration, social security and pensions | 62 | €38,547 | €63,019 | +€24,473 | +63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,395 | €11,003 | +€2,608 | +31.1% |
| Other operating charges | 640/8 | €1,016 | €652 | -€364 | -35.8% |
| Gross operating margin | 9900 | €71,791 | €128,951 | +€57,160 | +79.6% |
| Operating profit (loss) | 9901 | €23,833 | €54,276 | +€30,443 | +127.7% |
| Financial income | 75/76B | - | €339 | +€339 | |
| Recurring financial income | 75 | - | €339 | +€339 | |
| Financial charges | 65/66B | €462 | €2,755 | +€2,293 | +495.9% |
| Recurring financial charges | 65 | €462 | €2,755 | +€2,293 | +495.9% |
| Profit (loss) for the period before taxes | 9903 | €23,371 | €51,860 | +€28,489 | +121.9% |
| Income taxes | 67/77 | €6,449 | €12,049 | +€5,600 | +86.8% |
| Profit (loss) for the period | 9904 | €16,922 | €39,811 | +€22,889 | +135.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,922 | €39,811 | +€22,889 | +135.3% |
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 10 October 2026 via checked.be.