EMMHND: 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.
EMMHND
Largest movements
- Receivables within one year -€36,110
down €36,110 (-81.6%), from €44,240 to €8,130
of which Trade receivables: -€30,563
- Cash +€4,418
up €4,418 (+1521.6%), from €290 to €4,708
mainly Contributions, distributions and other (+€44,990) and Receivables within one year (+€36,110)
- Current portion of long-term debt -€99,680
no longer reported in 2024 (was €99,680)
- Contributions +€45,000
up €45,000 (+450.0%), from €10,000 to €55,000
- Trade debts +€11,934
new in 2024: €11,934
- Tax, wage and social debts +€5,485
new in 2024: €5,485
- Other debts +€4,477
new in 2024: €4,477
- Other operating charges -€5,429
no longer reported in 2024 (was €5,429)
- Gross operating margin -€3,812
down €3,812 (-70.1%), from €5,434 to €1,622
- Financial charges +€531
new in 2024: €531
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,226 | €16,534 | -€31,692 | -65.7% |
| Current assets | 29/58 | €48,226 | €16,534 | -€31,692 | -65.7% |
| Amounts receivable within one year | 40/41 | €44,240 | €8,130 | -€36,110 | -81.6% |
| Trade receivables | 40 | €36,515 | €5,952 | -€30,563 | -83.7% |
| Other amounts receivable | 41 | €7,726 | €2,178 | -€5,548 | -71.8% |
| Current investments | 50/53 | €3,520 | €3,520 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €290 | €4,708 | +€4,418 | +1521.6% |
| Deferred charges and accrued income | 490/1 | €176 | €176 | = | 0.0% |
| Total equity and liabilities | 10/49 | €48,226 | €16,534 | -€31,692 | -65.7% |
| Equity | 10/15 | -€51,454 | -€5,362 | +€46,092 | +89.6% |
| Contributions | 10/11 | €10,000 | €55,000 | +€45,000 | +450.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€61,449 | -€60,362 | +€1,087 | +1.8% |
| Advance to shareholders on the distribution of net assets | 19 | €5 | - | -€5 | |
| Amounts payable | 17/49 | €99,680 | €21,896 | -€77,784 | -78.0% |
| Amounts payable within one year | 42/48 | €99,680 | €21,896 | -€77,784 | -78.0% |
| Current portion of amounts payable after more than one year | 42 | €99,680 | - | -€99,680 | |
| Trade debts | 44 | - | €11,934 | +€11,934 | |
| Suppliers | 440/4 | - | €11,934 | +€11,934 | |
| Taxes, remuneration and social security | 45 | - | €5,485 | +€5,485 | |
| Taxes | 450/3 | - | €5,485 | +€5,485 | |
| Other amounts payable | 47/48 | - | €4,477 | +€4,477 | |
| Other operating charges | 640/8 | €5,429 | - | -€5,429 | |
| Gross operating margin | 9900 | €5,434 | €1,622 | -€3,812 | -70.1% |
| Operating profit (loss) | 9901 | €5 | €1,622 | +€1,617 | +32607.5% |
| Financial charges | 65/66B | - | €531 | +€531 | |
| Recurring financial charges | 65 | - | €531 | +€531 | |
| Profit (loss) for the period before taxes | 9903 | €5 | €1,092 | +€1,087 | +21908.9% |
| Profit (loss) for the period | 9904 | €5 | €1,092 | +€1,087 | +21908.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5 | €1,092 | +€1,087 | +21908.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.