Emmaky: 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.
Emmaky
Largest movements
- Cash +€72,067
up €72,067 (+248.7%), from €28,972 to €101,039
mainly Net result for the year (+€59,645) and Tax, wage and social debts (+€18,735)
- Receivables within one year +€5,962
up €5,962 (+22.1%), from €26,930 to €32,892
of which Trade receivables: +€6,147
- Reserves +€59,645
up €59,645 (+129.3%), from €46,125 to €105,770
- Tax, wage and social debts +€18,735
up €18,735 (+289.9%), from €6,462 to €25,198
- Trade debts -€2,032
down €2,032 (-67.7%), from €3,000 to €968
- Gross operating margin +€19,701
up €19,701 (+29.3%), from €67,294 to €86,995
- Taxes +€5,213
up €5,213 (+29.2%), from €17,855 to €23,068
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 | €67,287 | €143,891 | +€76,604 | +113.8% |
| Fixed assets | 21/28 | €11,055 | €8,872 | -€2,183 | -19.7% |
| Intangible fixed assets | 21 | €4,244 | €3,329 | -€915 | -21.6% |
| Tangible fixed assets | 22/27 | €6,811 | €5,544 | -€1,268 | -18.6% |
| Furniture and vehicles | 24 | €6,811 | €5,544 | -€1,268 | -18.6% |
| Current assets | 29/58 | €56,232 | €135,019 | +€78,787 | +140.1% |
| Amounts receivable within one year | 40/41 | €26,930 | €32,892 | +€5,962 | +22.1% |
| Trade receivables | 40 | €26,745 | €32,892 | +€6,147 | +23.0% |
| Other amounts receivable | 41 | €185 | €0 | -€185 | -100.0% |
| Cash at bank and in hand | 54/58 | €28,972 | €101,039 | +€72,067 | +248.7% |
| Deferred charges and accrued income | 490/1 | €330 | €1,088 | +€758 | +229.9% |
| Total equity and liabilities | 10/49 | €67,287 | €143,891 | +€76,604 | +113.8% |
| Equity | 10/15 | €47,125 | €106,770 | +€59,645 | +126.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €46,125 | €105,770 | +€59,645 | +129.3% |
| Distributable reserves | 133 | €46,125 | €105,770 | +€59,645 | +129.3% |
| Amounts payable | 17/49 | €20,162 | €37,122 | +€16,959 | +84.1% |
| Amounts payable within one year | 42/48 | €20,162 | €36,388 | +€16,226 | +80.5% |
| Financial debts | 43 | €200 | €0 | -€200 | -100.0% |
| Credit institutions | 430/8 | €200 | €0 | -€200 | -100.0% |
| Trade debts | 44 | €3,000 | €968 | -€2,032 | -67.7% |
| Suppliers | 440/4 | €3,000 | €968 | -€2,032 | -67.7% |
| Taxes, remuneration and social security | 45 | €6,462 | €25,198 | +€18,735 | +289.9% |
| Taxes | 450/3 | €6,462 | €25,198 | +€18,735 | +289.9% |
| Other amounts payable | 47/48 | €10,500 | €10,223 | -€277 | -2.6% |
| Accrued charges and deferred income | 492/3 | - | €733 | +€733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,445 | €3,074 | +€629 | +25.7% |
| Other operating charges | 640/8 | €775 | €520 | -€255 | -32.9% |
| Gross operating margin | 9900 | €67,294 | €86,995 | +€19,701 | +29.3% |
| Operating profit (loss) | 9901 | €64,075 | €83,402 | +€19,327 | +30.2% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €95 | €733 | +€638 | +671.6% |
| Recurring financial charges | 65 | €95 | €733 | +€638 | +671.6% |
| Profit (loss) for the period before taxes | 9903 | €63,980 | €82,713 | +€18,733 | +29.3% |
| Income taxes | 67/77 | €17,855 | €23,068 | +€5,213 | +29.2% |
| Profit (loss) for the period | 9904 | €46,125 | €59,645 | +€13,520 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,125 | €59,645 | +€13,520 | +29.3% |
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 7 October 2026 via checked.be.