EML4YOU: 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.
EML4YOU
Largest movements
- Current investments +€24,132
up €24,132 (+13.7%), from €175,868 to €200,000
- Receivables within one year +€14,524
up €14,524 (+96.2%), from €15,091 to €29,615
of which Trade receivables: +€14,365
- Cash +€14,447
up €14,447 (+36.9%), from €39,105 to €53,552
mainly Net result for the year (+€79,503) and Depreciation (+€4,235)
- Tangible fixed assets -€4,235
down €4,235 (-30.6%), from €13,851 to €9,616
- Reserves +€79,503
up €79,503 (+45.2%), from €175,732 to €255,235
- Tax, wage and social debts -€18,033
down €18,033 (-35.5%), from €50,800 to €32,767
- Trade debts -€13,606
down €13,606 (-99.2%), from €13,715 to €109
- Turnover -€78,570
down €78,570 (-29.6%), from €265,225 to €186,655
- Gross operating margin -€56,613
down €56,613 (-32.9%), from €172,160 to €115,547
- Purchases and services -€21,957
down €21,957 (-23.6%), from €93,065 to €71,108
- Taxes -€18,327
down €18,327 (-35.8%), from €51,171 to €32,844
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 | €244,320 | €293,389 | +€49,069 | +20.1% |
| Fixed assets | 21/28 | €13,851 | €9,616 | -€4,235 | -30.6% |
| Tangible fixed assets | 22/27 | €13,851 | €9,616 | -€4,235 | -30.6% |
| Furniture and vehicles | 24 | €13,851 | €9,616 | -€4,235 | -30.6% |
| Current assets | 29/58 | €230,469 | €283,773 | +€53,304 | +23.1% |
| Amounts receivable within one year | 40/41 | €15,091 | €29,615 | +€14,524 | +96.2% |
| Trade receivables | 40 | €14,386 | €28,751 | +€14,365 | +99.9% |
| Other amounts receivable | 41 | €705 | €864 | +€159 | +22.6% |
| Current investments | 50/53 | €175,868 | €200,000 | +€24,132 | +13.7% |
| Cash at bank and in hand | 54/58 | €39,105 | €53,552 | +€14,447 | +36.9% |
| Deferred charges and accrued income | 490/1 | €405 | €606 | +€201 | +49.6% |
| Total equity and liabilities | 10/49 | €244,320 | €293,389 | +€49,069 | +20.1% |
| Equity | 10/15 | €177,732 | €257,235 | +€79,503 | +44.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €175,732 | €255,235 | +€79,503 | +45.2% |
| Distributable reserves | 133 | €175,732 | €255,235 | +€79,503 | +45.2% |
| Amounts payable | 17/49 | €66,588 | €36,154 | -€30,434 | -45.7% |
| Amounts payable within one year | 42/48 | €64,988 | €32,954 | -€32,034 | -49.3% |
| Trade debts | 44 | €13,715 | €109 | -€13,606 | -99.2% |
| Suppliers | 440/4 | €13,715 | €109 | -€13,606 | -99.2% |
| Taxes, remuneration and social security | 45 | €50,800 | €32,767 | -€18,033 | -35.5% |
| Taxes | 450/3 | €50,800 | €32,767 | -€18,033 | -35.5% |
| Other amounts payable | 47/48 | €473 | €78 | -€395 | -83.5% |
| Accrued charges and deferred income | 492/3 | €1,600 | €3,200 | +€1,600 | +100.0% |
| Turnover | 70 | €265,225 | €186,655 | -€78,570 | -29.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,065 | €71,108 | -€21,957 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,236 | €4,235 | -€1 | 0.0% |
| Other operating charges | 640/8 | €714 | €619 | -€95 | -13.3% |
| Gross operating margin | 9900 | €172,160 | €115,547 | -€56,613 | -32.9% |
| Operating profit (loss) | 9901 | €167,210 | €110,693 | -€56,517 | -33.8% |
| Financial income | 75/76B | €2,123 | €2,806 | +€683 | +32.2% |
| Recurring financial income | 75 | €2,123 | €2,806 | +€683 | +32.2% |
| Financial charges | 65/66B | €139 | €1,152 | +€1,013 | +728.8% |
| Recurring financial charges | 65 | €139 | €1,152 | +€1,013 | +728.8% |
| Profit (loss) for the period before taxes | 9903 | €169,194 | €112,347 | -€56,847 | -33.6% |
| Income taxes | 67/77 | €51,171 | €32,844 | -€18,327 | -35.8% |
| Profit (loss) for the period | 9904 | €118,023 | €79,503 | -€38,520 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €118,023 | €79,503 | -€38,520 | -32.6% |
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 9 October 2026 via checked.be.