Emla: 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.
Emla
Largest movements
- Tangible fixed assets -€34,060
down €34,060 (-3.1%), from €1.1m to €1.1m
- Debts after one year -€41,258
down €41,258 (-6.3%), from €652,120 to €610,862
- Turnover -€61,380
no longer reported in 2025 (was €61,380)
- Financial charges -€11,866
down €11,866 (-47.5%), from €24,962 to €13,096
- Purchases and services -€5,140
no longer reported in 2025 (was €5,140)
- Other operating charges +€2,086
up €2,086 (+44.9%), from €4,643 to €6,729
- Gross operating margin +€773
up €773 (+1.4%), from €56,240 to €57,013
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 | €1,102,165 | €1,068,601 | -€33,564 | -3.0% |
| Fixed assets | 21/28 | €1,098,401 | €1,064,340 | -€34,060 | -3.1% |
| Tangible fixed assets | 22/27 | €1,098,401 | €1,064,340 | -€34,060 | -3.1% |
| Land and buildings | 22 | €1,098,401 | €1,064,340 | -€34,060 | -3.1% |
| Current assets | 29/58 | €3,764 | €4,260 | +€496 | +13.2% |
| Cash at bank and in hand | 54/58 | €3,764 | €4,260 | +€496 | +13.2% |
| Total equity and liabilities | 10/49 | €1,102,165 | €1,068,601 | -€33,564 | -3.0% |
| Equity | 10/15 | -€42,612 | -€39,484 | +€3,128 | +7.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,162 | -€58,034 | +€3,128 | +5.1% |
| Amounts payable | 17/49 | €1,144,776 | €1,108,084 | -€36,692 | -3.2% |
| Amounts payable after more than one year | 17 | €652,120 | €610,862 | -€41,258 | -6.3% |
| Financial debts | 170/4 | €652,120 | €610,862 | -€41,258 | -6.3% |
| Amounts payable within one year | 42/48 | €492,656 | €497,223 | +€4,567 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €40,472 | €41,258 | +€787 | +1.9% |
| Taxes, remuneration and social security | 45 | €13,774 | €17,554 | +€3,780 | +27.4% |
| Taxes | 450/3 | €13,774 | €17,554 | +€3,780 | +27.4% |
| Other amounts payable | 47/48 | €438,410 | €438,410 | = | 0.0% |
| Turnover | 70 | €61,380 | - | -€61,380 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,140 | - | -€5,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,060 | €34,060 | = | 0.0% |
| Other operating charges | 640/8 | €4,643 | €6,729 | +€2,086 | +44.9% |
| Gross operating margin | 9900 | €56,240 | €57,013 | +€773 | +1.4% |
| Operating profit (loss) | 9901 | €17,537 | €16,224 | -€1,313 | -7.5% |
| Financial charges | 65/66B | €24,962 | €13,096 | -€11,866 | -47.5% |
| Recurring financial charges | 65 | €24,962 | €13,096 | -€11,866 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,425 | €3,128 | +€10,553 | |
| Profit (loss) for the period | 9904 | -€7,425 | €3,128 | +€10,553 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,425 | €3,128 | +€10,553 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.