EMMARIELCO: 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.
EMMARIELCO
Largest movements
- Cash +€4,252
up €4,252 (+8.4%), from €50,770 to €55,022
mainly Depreciation (+€4,021) and Other debts (+€295)
- Tangible fixed assets -€4,021
down €4,021 (-6.3%), from €63,478 to €59,457
of which Land and buildings: -€3,180
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€1,364
down €1,364 (-16.0%), from €8,512 to €7,148
- Depreciation +€733
up €733 (+22.3%), from €3,288 to €4,021
- Gross operating margin +€355
up €355 (+3.3%), from €10,744 to €11,099
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 | €114,291 | €114,523 | +€232 | +0.2% |
| Fixed assets | 21/28 | €63,478 | €59,457 | -€4,021 | -6.3% |
| Tangible fixed assets | 22/27 | €63,478 | €59,457 | -€4,021 | -6.3% |
| Land and buildings | 22 | €59,785 | €56,605 | -€3,180 | -5.3% |
| Plant, machinery and equipment | 23 | €3,693 | €2,852 | -€841 | -22.8% |
| Current assets | 29/58 | €50,813 | €55,066 | +€4,253 | +8.4% |
| Cash at bank and in hand | 54/58 | €50,770 | €55,022 | +€4,252 | +8.4% |
| Deferred charges and accrued income | 490/1 | €43 | €44 | +€1 | +2.3% |
| Total equity and liabilities | 10/49 | €114,291 | €114,523 | +€232 | +0.2% |
| Equity | 10/15 | €104,627 | €104,487 | -€140 | -0.1% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €2,329 | €2,329 | = | 0.0% |
| Distributable reserves | 133 | €2,329 | €2,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,798 | €82,658 | -€140 | -0.2% |
| Amounts payable | 17/49 | €9,664 | €10,036 | +€372 | +3.8% |
| Amounts payable within one year | 42/48 | €5,573 | €5,868 | +€295 | +5.3% |
| Other amounts payable | 47/48 | €5,573 | €5,868 | +€295 | +5.3% |
| Accrued charges and deferred income | 492/3 | €4,091 | €4,168 | +€77 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,288 | €4,021 | +€733 | +22.3% |
| Other operating charges | 640/8 | €8,512 | €7,148 | -€1,364 | -16.0% |
| Gross operating margin | 9900 | €10,744 | €11,099 | +€355 | +3.3% |
| Operating profit (loss) | 9901 | -€1,056 | -€70 | +€986 | +93.4% |
| Financial charges | 65/66B | €70 | €70 | = | 0.0% |
| Recurring financial charges | 65 | €70 | €70 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,126 | -€140 | +€986 | +87.6% |
| Profit (loss) for the period | 9904 | -€1,126 | -€140 | +€986 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,126 | -€140 | +€986 | +87.6% |
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 17 October 2026 via checked.be.