EMMANUELLE-CARE: 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.
EMMANUELLE-CARE
Largest movements
- Cash +€8,536
up €8,536 (+15.8%), from €53,985 to €62,521
mainly Net result for the year (+€50,096) and Receivables within one year (+€2,626)
- Receivables within one year -€2,626
no longer reported in 2025 (was €2,626)
- Tangible fixed assets +€1,169
up €1,169 (+294%), from €398 to €1,567
- Profit (loss) carried forward +€15,096
up €15,096 (+154%), from €9,781 to €24,877
- Tax, wage and social debts -€8,643
down €8,643 (-65.9%), from €13,107 to €4,464
- Gross operating margin +€29,871
up €29,871 (+76.3%), from €39,135 to €69,006
- Taxes +€6,091
up €6,091 (+82.6%), from €7,374 to €13,464
- Financial charges +€1,577
up €1,577 (+1,348%), from €117 to €1,694
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 | €57,009 | €64,088 | +€7,079 | +12.4% |
| Fixed assets | 21/28 | €398 | €1,567 | +€1,169 | +294% |
| Tangible fixed assets | 22/27 | €398 | €1,567 | +€1,169 | +294% |
| Furniture and vehicles | 24 | €398 | €1,567 | +€1,169 | +294% |
| Current assets | 29/58 | €56,611 | €62,521 | +€5,910 | +10.4% |
| Amounts receivable within one year | 40/41 | €2,626 | - | -€2,626 | |
| Other amounts receivable | 41 | €2,626 | - | -€2,626 | |
| Cash at bank and in hand | 54/58 | €53,985 | €62,521 | +€8,536 | +15.8% |
| Total equity and liabilities | 10/49 | €57,009 | €64,088 | +€7,079 | +12.4% |
| Equity | 10/15 | €10,781 | €25,877 | +€15,096 | +140% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,781 | €24,877 | +€15,096 | +154% |
| Amounts payable | 17/49 | €46,229 | €38,211 | -€8,017 | -17.3% |
| Amounts payable within one year | 42/48 | €46,229 | €38,211 | -€8,017 | -17.3% |
| Taxes, remuneration and social security | 45 | €13,107 | €4,464 | -€8,643 | -65.9% |
| Taxes | 450/3 | €13,107 | €4,464 | -€8,643 | -65.9% |
| Other amounts payable | 47/48 | €33,121 | €33,747 | +€625 | +1.9% |
| Non-recurring operating income | 76A | €2,942 | - | -€2,942 | |
| Remuneration, social security and pensions | 62 | €1,760 | €1,760 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | €530 | +€44 | +9.1% |
| Other operating charges | 640/8 | €823 | €1,374 | +€551 | +67.0% |
| Non-recurring operating charges | 66A | €53 | €87 | +€34 | +64.9% |
| Gross operating margin | 9900 | €39,135 | €69,006 | +€29,871 | +76.3% |
| Operating profit (loss) | 9901 | €36,013 | €65,255 | +€29,242 | +81.2% |
| Financial charges | 65/66B | €117 | €1,694 | +€1,577 | +1,348% |
| Recurring financial charges | 65 | €117 | €1,694 | +€1,577 | +1,348% |
| Profit (loss) for the period before taxes | 9903 | €35,896 | €63,561 | +€27,665 | +77.1% |
| Income taxes | 67/77 | €7,374 | €13,464 | +€6,091 | +82.6% |
| Profit (loss) for the period | 9904 | €28,522 | €50,096 | +€21,574 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,522 | €50,096 | +€21,574 | +75.6% |
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 25 October 2026 via checked.be.