Emmetropia: 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.
Emmetropia
Largest movements
- Cash +€189,947
up €189,947 (+66.7%), from €284,705 to €474,652
mainly Net result for the year (+€521,282) and Depreciation (+€16,172)
- Deferred charges and accrued income +€97,407
up €97,407 (+4,687%), from €2,078 to €99,485
- Receivables within one year +€73,530
new in 2025: €73,530
- Current investments +€60,269
up €60,269 (+13.4%), from €450,050 to €510,319
- Tangible fixed assets -€16,172
down €16,172 (-27.6%), from €58,676 to €42,504
of which Furniture and vehicles: -€15,436
- Profit (loss) carried forward +€521,282
up €521,282 (+76.5%), from €681,427 to €1.2m
- Debts after one year -€67,340
down €67,340 (-38.9%), from €173,218 to €105,878
- Tax, wage and social debts -€41,404
down €41,404 (-38.1%), from €108,709 to €67,306
- Financial income +€29,916
up €29,916 (+11,390%), from €263 to €30,179
- Gross operating margin -€18,666
down €18,666 (-2.6%), from €704,860 to €686,194
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 | €1,045,509 | €1,450,490 | +€404,980 | +38.7% |
| Fixed assets | 21/28 | €58,676 | €42,504 | -€16,172 | -27.6% |
| Tangible fixed assets | 22/27 | €58,676 | €42,504 | -€16,172 | -27.6% |
| Plant, machinery and equipment | 23 | €3,001 | €2,265 | -€736 | -24.5% |
| Furniture and vehicles | 24 | €55,675 | €40,239 | -€15,436 | -27.7% |
| Current assets | 29/58 | €986,833 | €1,407,985 | +€421,152 | +42.7% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €73,530 | +€73,530 | |
| Other amounts receivable | 41 | - | €73,530 | +€73,530 | |
| Current investments | 50/53 | €450,050 | €510,319 | +€60,269 | +13.4% |
| Cash at bank and in hand | 54/58 | €284,705 | €474,652 | +€189,947 | +66.7% |
| Deferred charges and accrued income | 490/1 | €2,078 | €99,485 | +€97,407 | +4,687% |
| Total equity and liabilities | 10/49 | €1,045,509 | €1,450,490 | +€404,980 | +38.7% |
| Equity | 10/15 | €686,427 | €1,207,709 | +€521,282 | +75.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €681,427 | €1,202,709 | +€521,282 | +76.5% |
| Amounts payable | 17/49 | €359,082 | €242,781 | -€116,302 | -32.4% |
| Amounts payable after more than one year | 17 | €173,218 | €105,878 | -€67,340 | -38.9% |
| Financial debts | 170/4 | €173,218 | €105,878 | -€67,340 | -38.9% |
| Amounts payable within one year | 42/48 | €185,865 | €136,903 | -€48,962 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €73,201 | €67,340 | -€5,861 | -8.0% |
| Trade debts | 44 | €3,017 | €2,258 | -€759 | -25.2% |
| Suppliers | 440/4 | €3,017 | €2,258 | -€759 | -25.2% |
| Taxes, remuneration and social security | 45 | €108,709 | €67,306 | -€41,404 | -38.1% |
| Taxes | 450/3 | €108,709 | €67,306 | -€41,404 | -38.1% |
| Other amounts payable | 47/48 | €938 | - | -€938 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,722 | €16,172 | +€450 | +2.9% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €704,860 | €686,194 | -€18,666 | -2.6% |
| Operating profit (loss) | 9901 | €689,138 | €669,622 | -€19,516 | -2.8% |
| Financial income | 75/76B | €263 | €30,179 | +€29,916 | +11,390% |
| Recurring financial income | 75 | €263 | €30,179 | +€29,916 | +11,390% |
| Financial charges | 65/66B | €12,063 | €9,944 | -€2,119 | -17.6% |
| Recurring financial charges | 65 | €12,063 | €9,944 | -€2,119 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €677,338 | €689,857 | +€12,520 | +1.8% |
| Income taxes | 67/77 | €165,530 | €168,575 | +€3,045 | +1.8% |
| Profit (loss) for the period | 9904 | €511,808 | €521,282 | +€9,475 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €511,808 | €521,282 | +€9,475 | +1.9% |
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.