EMMAGENICS: 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.
EMMAGENICS
Largest movements
- Cash +€105,873
up €105,873 (+66.7%), from €158,721 to €264,595
mainly Net result for the year (+€171,314) and Tax, wage and social debts (+€49,083)
- Stocks and contracts -€20,381
down €20,381 (-7.2%), from €282,015 to €261,634
- Receivables within one year -€15,414
down €15,414 (-12.3%), from €124,897 to €109,483
of which Trade receivables: -€14,954
- Deferred charges and accrued income +€7,192
up €7,192 (+3,765%), from €191 to €7,383
- Trade debts -€66,315
down €66,315 (-74.4%), from €89,186 to €22,871
- Profit (loss) carried forward +€66,014
up €66,014 (+290%), from €22,801 to €88,815
- Tax, wage and social debts +€49,083
up €49,083 (+145%), from €33,838 to €82,921
- Other debts +€15,300
up €15,300 (+3.7%), from €415,000 to €430,300
- Accrued charges and deferred income +€13,189
new in 2025: €13,189
- Gross operating margin +€225,332
up €225,332, from -€2,939 to €222,392
- Taxes +€39,861
up €39,861, from €0 to €39,861
- Financial charges +€12,962
up €12,962 (+3,354%), from €386 to €13,349
- Financial income +€2,675
up €2,675 (+764,174%), from €0 to €2,675
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.
Derived cash bridge
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 | €565,825 | €643,095 | +€77,270 | +13.7% |
| Current assets | 29/58 | €565,825 | €643,095 | +€77,270 | +13.7% |
| Stocks and contracts in progress | 3 | €282,015 | €261,634 | -€20,381 | -7.2% |
| Stocks | 30/36 | €282,015 | €261,634 | -€20,381 | -7.2% |
| Amounts receivable within one year | 40/41 | €124,897 | €109,483 | -€15,414 | -12.3% |
| Trade receivables | 40 | €114,897 | €99,943 | -€14,954 | -13.0% |
| Other amounts receivable | 41 | €10,000 | €9,540 | -€460 | -4.6% |
| Cash at bank and in hand | 54/58 | €158,721 | €264,595 | +€105,873 | +66.7% |
| Deferred charges and accrued income | 490/1 | €191 | €7,383 | +€7,192 | +3,765% |
| Total equity and liabilities | 10/49 | €565,825 | €643,095 | +€77,270 | +13.7% |
| Equity | 10/15 | €27,801 | €93,815 | +€66,014 | +237% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,801 | €88,815 | +€66,014 | +290% |
| Amounts payable | 17/49 | €538,024 | €549,280 | +€11,256 | +2.1% |
| Amounts payable within one year | 42/48 | €538,024 | €536,092 | -€1,933 | -0.4% |
| Trade debts | 44 | €89,186 | €22,871 | -€66,315 | -74.4% |
| Suppliers | 440/4 | €89,186 | €22,871 | -€66,315 | -74.4% |
| Taxes, remuneration and social security | 45 | €33,838 | €82,921 | +€49,083 | +145% |
| Taxes | 450/3 | €33,838 | €82,921 | +€49,083 | +145% |
| Other amounts payable | 47/48 | €415,000 | €430,300 | +€15,300 | +3.7% |
| Accrued charges and deferred income | 492/3 | - | €13,189 | +€13,189 | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€2,939 | €222,392 | +€225,332 | |
| Operating profit (loss) | 9901 | -€3,467 | €221,848 | +€225,316 | |
| Financial income | 75/76B | €0 | €2,675 | +€2,675 | +764,174% |
| Recurring financial income | 75 | €0 | €2,675 | +€2,675 | +764,174% |
| Financial charges | 65/66B | €386 | €13,349 | +€12,962 | +3,354% |
| Recurring financial charges | 65 | €386 | €13,349 | +€12,962 | +3,354% |
| Profit (loss) for the period before taxes | 9903 | -€3,853 | €211,175 | +€215,028 | |
| Income taxes | 67/77 | €0 | €39,861 | +€39,861 | |
| Profit (loss) for the period | 9904 | -€3,853 | €171,314 | +€175,167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,853 | €171,314 | +€175,167 |
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 24 October 2026 via checked.be.