EMMA CONCEPT: 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.
EMMA CONCEPT
Largest movements
- Cash +€134,348
up €134,348 (+1598.3%), from €8,406 to €142,754
mainly Net result for the year (+€188,652) and Other debts (+€96,750)
- Tangible fixed assets -€23,462
down €23,462 (-51.0%), from €46,030 to €22,568
- Receivables within one year -€10,314
down €10,314 (-8.9%), from €116,136 to €105,822
of which Trade receivables: -€10,000
- Profit (loss) carried forward -€171,348
down €171,348 (-99.5%), from €172,223 to €875
- Reserves +€140,000
up €140,000 (+86.7%), from €161,500 to €301,500
of which Distributable reserves: +€140,000
- Other debts +€96,750
up €96,750 (+107.2%), from €90,250 to €187,000
- Tax, wage and social debts +€39,853
up €39,853 (+126.6%), from €31,490 to €71,343
of which Taxes: +€39,820
- Current portion of long-term debt -€7,308
down €7,308 (-100.0%), from €7,308 to €0
- Financial income +€114,400
up €114,400 (+170.7%), from €67,000 to €181,400
- Taxes +€7,259
up €7,259 (+44.7%), from €16,225 to €23,484
- Gross operating margin +€4,130
up €4,130 (+7.9%), from €52,052 to €56,182
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 | €494,073 | €594,574 | +€100,501 | +20.3% |
| Fixed assets | 21/28 | €367,630 | €344,168 | -€23,462 | -6.4% |
| Tangible fixed assets | 22/27 | €46,030 | €22,568 | -€23,462 | -51.0% |
| Furniture and vehicles | 24 | €46,030 | €22,568 | -€23,462 | -51.0% |
| Financial fixed assets | 28 | €321,600 | €321,600 | = | 0.0% |
| Current assets | 29/58 | €126,443 | €250,406 | +€123,963 | +98.0% |
| Amounts receivable within one year | 40/41 | €116,136 | €105,822 | -€10,314 | -8.9% |
| Trade receivables | 40 | €115,822 | €105,822 | -€10,000 | -8.6% |
| Other amounts receivable | 41 | €314 | €0 | -€314 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,406 | €142,754 | +€134,348 | +1598.3% |
| Deferred charges and accrued income | 490/1 | €1,901 | €1,830 | -€71 | -3.7% |
| Total equity and liabilities | 10/49 | €494,073 | €594,574 | +€100,501 | +20.3% |
| Equity | 10/15 | €363,723 | €332,375 | -€31,348 | -8.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €161,500 | €301,500 | +€140,000 | +86.7% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €158,500 | €298,500 | +€140,000 | +88.3% |
| Profit (loss) carried forward | 14 | €172,223 | €875 | -€171,348 | -99.5% |
| Amounts payable | 17/49 | €130,350 | €262,200 | +€131,849 | +101.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €129,826 | €259,193 | +€129,367 | +99.6% |
| Current portion of amounts payable after more than one year | 42 | €7,308 | €0 | -€7,308 | -100.0% |
| Trade debts | 44 | €778 | €850 | +€72 | +9.2% |
| Suppliers | 440/4 | €778 | €850 | +€72 | +9.2% |
| Taxes, remuneration and social security | 45 | €31,490 | €71,343 | +€39,853 | +126.6% |
| Taxes | 450/3 | €23,933 | €63,753 | +€39,820 | +166.4% |
| Remuneration and social security | 454/9 | €7,557 | €7,590 | +€33 | +0.4% |
| Other amounts payable | 47/48 | €90,250 | €187,000 | +€96,750 | +107.2% |
| Accrued charges and deferred income | 492/3 | €524 | €3,007 | +€2,483 | +473.8% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,662 | €23,462 | -€200 | -0.8% |
| Other operating charges | 640/8 | €1,410 | €1,645 | +€235 | +16.7% |
| Gross operating margin | 9900 | €52,052 | €56,182 | +€4,130 | +7.9% |
| Operating profit (loss) | 9901 | €26,980 | €31,076 | +€4,095 | +15.2% |
| Financial income | 75/76B | €67,000 | €181,400 | +€114,400 | +170.7% |
| Recurring financial income | 75 | €67,000 | €181,400 | +€114,400 | +170.7% |
| Financial charges | 65/66B | €682 | €340 | -€342 | -50.1% |
| Recurring financial charges | 65 | €682 | €340 | -€342 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €93,298 | €212,136 | +€118,837 | +127.4% |
| Income taxes | 67/77 | €16,225 | €23,484 | +€7,259 | +44.7% |
| Profit (loss) for the period | 9904 | €77,073 | €188,652 | +€111,579 | +144.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,073 | €188,652 | +€111,579 | +144.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.