Emmajannes: 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.
Emmajannes
Largest movements
- Receivables within one year +€663,800
up €663,800 (+1,149%), from €57,785 to €721,585
of which Trade receivables: +€557,205
- Receivables after one year -€250,000
down €250,000 (-100%), from €250,000 to €0
- Cash -€25,273
down €25,273 (-8.3%), from €303,660 to €278,387
mainly Contributions, distributions and other (-€982,667) and Receivables within one year (-€663,800)
- Other debts +€579,539
up €579,539 (+11,188%), from €5,180 to €584,719
- Profit (loss) carried forward -€353,800
down €353,800 (-99.8%), from €354,468 to €668
- Tax, wage and social debts +€233,495
up €233,495 (+16,798%), from €1,390 to €234,885
of which Taxes: +€234,885
- Reserves -€69,667
down €69,667 (-32.8%), from €212,200 to €142,533
of which Distributable reserves: -€69,667
- Gross operating margin +€623,319
up €623,319 (+743%), from €83,893 to €707,212
- Taxes +€144,521
up €144,521 (+648%), from €22,297 to €166,818
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 | €611,589 | €1,001,084 | +€389,495 | +63.7% |
| Fixed assets | 21/28 | €144 | €0 | -€144 | -100% |
| Tangible fixed assets | 22/27 | €144 | €0 | -€144 | -100% |
| Plant, machinery and equipment | 23 | €144 | €0 | -€144 | -100% |
| Current assets | 29/58 | €611,445 | €1,001,084 | +€389,639 | +63.7% |
| Amounts receivable after more than one year | 29 | €250,000 | €0 | -€250,000 | -100% |
| Other amounts receivable | 291 | €250,000 | €0 | -€250,000 | -100% |
| Amounts receivable within one year | 40/41 | €57,785 | €721,585 | +€663,800 | +1,149% |
| Trade receivables | 40 | €58 | €557,263 | +€557,205 | +964,189% |
| Other amounts receivable | 41 | €57,727 | €164,322 | +€106,595 | +185% |
| Cash at bank and in hand | 54/58 | €303,660 | €278,387 | -€25,273 | -8.3% |
| Deferred charges and accrued income | 490/1 | - | €1,112 | +€1,112 | |
| Total equity and liabilities | 10/49 | €611,589 | €1,001,084 | +€389,495 | +63.7% |
| Equity | 10/15 | €586,668 | €163,201 | -€423,467 | -72.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €212,200 | €142,533 | -€69,667 | -32.8% |
| Tax-exempt reserves | 132 | €507 | €507 | = | 0.0% |
| Distributable reserves | 133 | €211,694 | €142,027 | -€69,667 | -32.9% |
| Profit (loss) carried forward | 14 | €354,468 | €668 | -€353,800 | -99.8% |
| Amounts payable | 17/49 | €24,921 | €837,883 | +€812,962 | +3,262% |
| Amounts payable within one year | 42/48 | €24,921 | €837,883 | +€812,962 | +3,262% |
| Trade debts | 44 | €18,351 | €18,279 | -€72 | -0.4% |
| Suppliers | 440/4 | €18,351 | €18,279 | -€72 | -0.4% |
| Taxes, remuneration and social security | 45 | €1,390 | €234,885 | +€233,495 | +16,798% |
| Taxes | 450/3 | - | €234,885 | +€234,885 | |
| Remuneration and social security | 454/9 | €1,390 | €0 | -€1,390 | -100% |
| Other amounts payable | 47/48 | €5,180 | €584,719 | +€579,539 | +11,188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €613 | €144 | -€468 | -76.4% |
| Gross operating margin | 9900 | €83,893 | €707,212 | +€623,319 | +743% |
| Operating profit (loss) | 9901 | €83,280 | €707,068 | +€623,788 | +749% |
| Financial income | 75/76B | €25,992 | €20,601 | -€5,391 | -20.7% |
| Recurring financial income | 75 | €25,992 | €20,601 | -€5,391 | -20.7% |
| Financial charges | 65/66B | €84 | €1,651 | +€1,567 | +1,865% |
| Recurring financial charges | 65 | €84 | €1,651 | +€1,567 | +1,865% |
| Profit (loss) for the period before taxes | 9903 | €109,188 | €726,018 | +€616,829 | +565% |
| Income taxes | 67/77 | €22,297 | €166,818 | +€144,521 | +648% |
| Profit (loss) for the period | 9904 | €86,891 | €559,200 | +€472,308 | +544% |
| Profit (loss) for the period to be appropriated | 9905 | €86,891 | €559,200 | +€472,308 | +544% |
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 13 October 2026 via checked.be.