Emli: 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.
Emli
Largest movements
- Tangible fixed assets +€250,956
up €250,956 (+300.3%), from €83,558 to €334,514
of which Land and buildings: +€245,048
- Cash +€15,981
up €15,981 (+142.3%), from €11,234 to €27,215
mainly Current portion of long-term debt (+€107,552) and Debts after one year (+€106,296)
- Receivables within one year -€12,021
down €12,021 (-26.9%), from €44,650 to €32,630
of which Trade receivables: -€13,027
- Current portion of long-term debt +€107,552
new in 2025: €107,552
- Debts after one year +€106,296
up €106,296 (+122.6%), from €86,732 to €193,028
- Trade debts +€34,618
up €34,618 (+334.0%), from €10,363 to €44,981
- Profit (loss) carried forward +€6,642
up €6,642, from -€6,642 to €0
- Other operating charges -€12,950
down €12,950 (-93.0%), from €13,922 to €972
- Gross operating margin +€11,596
up €11,596 (+56.3%), from €20,612 to €32,207
- Financial charges +€9,059
up €9,059 (+598.8%), from €1,513 to €10,572
- Depreciation +€7,870
up €7,870 (+136.3%), from €5,772 to €13,641
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 | €141,259 | €396,512 | +€255,253 | +180.7% |
| Fixed assets | 21/28 | €83,558 | €334,514 | +€250,956 | +300.3% |
| Tangible fixed assets | 22/27 | €83,558 | €334,514 | +€250,956 | +300.3% |
| Land and buildings | 22 | €74,686 | €319,735 | +€245,048 | +328.1% |
| Plant, machinery and equipment | 23 | €2,525 | €1,267 | -€1,258 | -49.8% |
| Furniture and vehicles | 24 | €6,347 | €13,512 | +€7,165 | +112.9% |
| Current assets | 29/58 | €57,701 | €61,998 | +€4,297 | +7.4% |
| Amounts receivable within one year | 40/41 | €44,650 | €32,630 | -€12,021 | -26.9% |
| Trade receivables | 40 | €43,809 | €30,782 | -€13,027 | -29.7% |
| Other amounts receivable | 41 | €841 | €1,848 | +€1,006 | +119.6% |
| Cash at bank and in hand | 54/58 | €11,234 | €27,215 | +€15,981 | +142.3% |
| Deferred charges and accrued income | 490/1 | €1,817 | €2,154 | +€337 | +18.5% |
| Total equity and liabilities | 10/49 | €141,259 | €396,512 | +€255,253 | +180.7% |
| Equity | 10/15 | €44,073 | €50,951 | +€6,878 | +15.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €715 | €951 | +€236 | +33.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €715 | €951 | +€236 | +33.0% |
| Profit (loss) carried forward | 14 | -€6,642 | €0 | +€6,642 | |
| Amounts payable | 17/49 | €97,186 | €345,561 | +€248,375 | +255.6% |
| Amounts payable after more than one year | 17 | €86,732 | €193,028 | +€106,296 | +122.6% |
| Financial debts | 170/4 | €86,732 | €193,028 | +€106,296 | +122.6% |
| Amounts payable within one year | 42/48 | €10,454 | €152,533 | +€142,079 | +1359.0% |
| Current portion of amounts payable after more than one year | 42 | - | €107,552 | +€107,552 | |
| Trade debts | 44 | €10,363 | €44,981 | +€34,618 | +334.0% |
| Suppliers | 440/4 | €10,363 | €44,981 | +€34,618 | +334.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €91 | €0 | -€91 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,772 | €13,641 | +€7,870 | +136.3% |
| Other operating charges | 640/8 | €13,922 | €972 | -€12,950 | -93.0% |
| Gross operating margin | 9900 | €20,612 | €32,207 | +€11,596 | +56.3% |
| Operating profit (loss) | 9901 | €918 | €17,594 | +€16,676 | +1816.2% |
| Financial income | 75/76B | €92 | €8 | -€84 | -91.2% |
| Recurring financial income | 75 | €92 | €8 | -€84 | -91.2% |
| Financial charges | 65/66B | €1,513 | €10,572 | +€9,059 | +598.8% |
| Recurring financial charges | 65 | €1,513 | €10,572 | +€9,059 | +598.8% |
| Profit (loss) for the period before taxes | 9903 | -€503 | €7,031 | +€7,534 | |
| Income taxes | 67/77 | €159 | €152 | -€6 | -3.9% |
| Profit (loss) for the period | 9904 | -€662 | €6,878 | +€7,540 | |
| Profit (loss) for the period to be appropriated | 9905 | -€662 | €6,878 | +€7,540 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.