EMMER SOLUTIONS: 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.
EMMER SOLUTIONS
Largest movements
- Cash +€32,347
up €32,347 (+109.5%), from €29,533 to €61,880
mainly Net result for the year (+€29,709) and Tax, wage and social debts (+€3,919)
- Receivables within one year +€2,333
up €2,333 (+14.1%), from €16,602 to €18,935
of which Other amounts receivable: +€11,614
- Tangible fixed assets -€1,052
down €1,052 (-42.5%), from €2,475 to €1,423
- Profit (loss) carried forward +€29,709
up €29,709 (+148.7%), from €19,974 to €49,683
- Tax, wage and social debts +€3,919
up €3,919 (+57.1%), from €6,863 to €10,782
- Gross operating margin +€12,297
up €12,297 (+47.8%), from €25,737 to €38,034
- Taxes +€2,665
up €2,665 (+49.7%), from €5,363 to €8,028
- Financial income +€563
up €563 (+223.4%), from €252 to €815
- Depreciation +€459
up €459 (+77.4%), from €593 to €1,052
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 | €48,610 | €82,238 | +€33,628 | +69.2% |
| Fixed assets | 21/28 | €2,475 | €1,423 | -€1,052 | -42.5% |
| Tangible fixed assets | 22/27 | €2,475 | €1,423 | -€1,052 | -42.5% |
| Furniture and vehicles | 24 | €2,475 | €1,423 | -€1,052 | -42.5% |
| Current assets | 29/58 | €46,135 | €80,815 | +€34,680 | +75.2% |
| Amounts receivable within one year | 40/41 | €16,602 | €18,935 | +€2,333 | +14.1% |
| Trade receivables | 40 | €9,281 | - | -€9,281 | |
| Other amounts receivable | 41 | €7,321 | €18,935 | +€11,614 | +158.6% |
| Cash at bank and in hand | 54/58 | €29,533 | €61,880 | +€32,347 | +109.5% |
| Total equity and liabilities | 10/49 | €48,610 | €82,238 | +€33,628 | +69.2% |
| Equity | 10/15 | €41,747 | €71,456 | +€29,709 | +71.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,773 | €18,773 | = | 0.0% |
| Distributable reserves | 133 | €18,773 | €18,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,974 | €49,683 | +€29,709 | +148.7% |
| Amounts payable | 17/49 | €6,863 | €10,782 | +€3,919 | +57.1% |
| Amounts payable within one year | 42/48 | €6,863 | €10,782 | +€3,919 | +57.1% |
| Taxes, remuneration and social security | 45 | €6,863 | €10,782 | +€3,919 | +57.1% |
| Taxes | 450/3 | €6,863 | €10,782 | +€3,919 | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €593 | €1,052 | +€459 | +77.4% |
| Gross operating margin | 9900 | €25,737 | €38,034 | +€12,297 | +47.8% |
| Operating profit (loss) | 9901 | €25,144 | €36,982 | +€11,838 | +47.1% |
| Financial income | 75/76B | €252 | €815 | +€563 | +223.4% |
| Recurring financial income | 75 | €252 | €815 | +€563 | +223.4% |
| Financial charges | 65/66B | €59 | €60 | +€1 | +1.7% |
| Recurring financial charges | 65 | €59 | €60 | +€1 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €25,337 | €37,737 | +€12,400 | +48.9% |
| Income taxes | 67/77 | €5,363 | €8,028 | +€2,665 | +49.7% |
| Profit (loss) for the period | 9904 | €19,974 | €29,709 | +€9,735 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,974 | €29,709 | +€9,735 | +48.7% |
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.