EMMAX KINE: 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.
EMMAX KINE
Largest movements
- Cash +€32,582
up €32,582 (+114.1%), from €28,568 to €61,149
mainly Net result for the year (+€19,454) and Trade debts (+€10,803)
- Profit (loss) carried forward +€19,454
up €19,454 (+101.5%), from €19,173 to €38,627
- Trade debts +€10,803
up €10,803 (+115.7%), from €9,341 to €20,145
- Tax, wage and social debts +€2,603
up €2,603, from €0 to €2,603
- Current portion of long-term debt -€1,101
down €1,101 (-100.0%), from €1,101 to €0
- Gross operating margin +€12,134
up €12,134 (+70.7%), from €17,165 to €29,299
- Depreciation -€5,347
down €5,347 (-72.5%), from €7,376 to €2,028
- Taxes +€3,424
up €3,424 (+151.3%), from €2,262 to €5,686
- Other operating charges +€795
up €795 (+186.2%), from €427 to €1,222
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 | €42,609 | €74,368 | +€31,759 | +74.5% |
| Fixed assets | 21/28 | €3,324 | €2,649 | -€676 | -20.3% |
| Tangible fixed assets | 22/27 | €3,324 | €2,649 | -€676 | -20.3% |
| Plant, machinery and equipment | 23 | €2,230 | €1,120 | -€1,110 | -49.8% |
| Furniture and vehicles | 24 | €1,094 | €1,528 | +€434 | +39.7% |
| Current assets | 29/58 | €39,285 | €71,719 | +€32,434 | +82.6% |
| Amounts receivable within one year | 40/41 | €8,364 | €8,264 | -€100 | -1.2% |
| Trade receivables | 40 | €7,493 | €7,757 | +€264 | +3.5% |
| Other amounts receivable | 41 | €870 | €507 | -€364 | -41.8% |
| Cash at bank and in hand | 54/58 | €28,568 | €61,149 | +€32,582 | +114.1% |
| Deferred charges and accrued income | 490/1 | €2,354 | €2,307 | -€47 | -2.0% |
| Total equity and liabilities | 10/49 | €42,609 | €74,368 | +€31,759 | +74.5% |
| Equity | 10/15 | €32,167 | €51,620 | +€19,454 | +60.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €593 | €593 | = | 0.0% |
| Distributable reserves | 133 | €593 | €593 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,173 | €38,627 | +€19,454 | +101.5% |
| Amounts payable | 17/49 | €10,442 | €22,747 | +€12,305 | +117.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,442 | €22,747 | +€12,305 | +117.8% |
| Current portion of amounts payable after more than one year | 42 | €1,101 | €0 | -€1,101 | -100.0% |
| Trade debts | 44 | €9,341 | €20,145 | +€10,803 | +115.7% |
| Suppliers | 440/4 | €9,341 | €20,145 | +€10,803 | +115.7% |
| Taxes, remuneration and social security | 45 | €0 | €2,603 | +€2,603 | |
| Taxes | 450/3 | €0 | €2,603 | +€2,603 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,376 | €2,028 | -€5,347 | -72.5% |
| Other operating charges | 640/8 | €427 | €1,222 | +€795 | +186.2% |
| Gross operating margin | 9900 | €17,165 | €29,299 | +€12,134 | +70.7% |
| Operating profit (loss) | 9901 | €9,362 | €26,048 | +€16,686 | +178.2% |
| Financial income | 75/76B | €37 | €74 | +€36 | +97.3% |
| Recurring financial income | 75 | €37 | €74 | +€36 | +97.3% |
| Financial charges | 65/66B | €1,019 | €982 | -€36 | -3.6% |
| Recurring financial charges | 65 | €1,019 | €982 | -€36 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €8,381 | €25,140 | +€16,759 | +200.0% |
| Income taxes | 67/77 | €2,262 | €5,686 | +€3,424 | +151.3% |
| Profit (loss) for the period | 9904 | €6,118 | €19,454 | +€13,335 | +218.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,118 | €19,454 | +€13,335 | +218.0% |
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 12 October 2026 via checked.be.