EMMI ANI: what changed
Two fiscal 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.
EMMI ANI
Largest movements
- Receivables within one year +€11,251
up €11,251 (+417.7%), from €2,693 to €13,944
of which Trade receivables: +€10,560
- Stocks and contracts +€10,213
up €10,213 (+252.2%), from €4,049 to €14,263
- Cash +€7,370
up €7,370 (+16.1%), from €45,772 to €53,141
mainly Net result for the year (+€22,155) and Trade debts (+€6,840)
- Tangible fixed assets -€2,764
down €2,764 (-74.9%), from €3,690 to €926
of which Furniture and vehicles: -€2,014
- Profit (loss) carried forward +€22,155
up €22,155 (+604.1%), from €3,667 to €25,823
- Other debts -€7,829
down €7,829 (-74.6%), from €10,496 to €2,666
- Trade debts +€6,840
new in 2023: €6,840
- Tax, wage and social debts +€4,922
up €4,922 (+12.9%), from €38,125 to €43,047
of which Taxes: +€4,922
- Gross operating margin +€26,401
up €26,401 (+308.3%), from €8,564 to €34,965
- Taxes +€8,555
up €8,555 (+4552.0%), from €188 to €8,742
- Financial charges -€2,202
down €2,202 (-95.7%), from €2,300 to €98
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,288 | €82,376 | +€26,088 | +46.3% |
| Fixed assets | 21/28 | €3,690 | €926 | -€2,764 | -74.9% |
| Tangible fixed assets | 22/27 | €3,690 | €926 | -€2,764 | -74.9% |
| Plant, machinery and equipment | 23 | €750 | €0 | -€750 | -100.0% |
| Furniture and vehicles | 24 | €2,940 | €925 | -€2,014 | -68.5% |
| Current assets | 29/58 | €52,599 | €81,451 | +€28,852 | +54.9% |
| Stocks and contracts in progress | 3 | €4,049 | €14,263 | +€10,213 | +252.2% |
| Stocks | 30/36 | €4,049 | €14,263 | +€10,213 | +252.2% |
| Amounts receivable within one year | 40/41 | €2,693 | €13,944 | +€11,251 | +417.7% |
| Trade receivables | 40 | - | €10,560 | +€10,560 | |
| Other amounts receivable | 41 | €2,693 | €3,384 | +€691 | +25.6% |
| Cash at bank and in hand | 54/58 | €45,772 | €53,141 | +€7,370 | +16.1% |
| Deferred charges and accrued income | 490/1 | €85 | €103 | +€18 | +21.2% |
| Total equity and liabilities | 10/49 | €56,288 | €82,376 | +€26,088 | +46.3% |
| Equity | 10/15 | €7,667 | €29,823 | +€22,155 | +289.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,667 | €25,823 | +€22,155 | +604.1% |
| Amounts payable | 17/49 | €48,621 | €52,554 | +€3,933 | +8.1% |
| Amounts payable within one year | 42/48 | €48,621 | €52,554 | +€3,933 | +8.1% |
| Trade debts | 44 | - | €6,840 | +€6,840 | |
| Suppliers | 440/4 | - | €6,840 | +€6,840 | |
| Taxes, remuneration and social security | 45 | €38,125 | €43,047 | +€4,922 | +12.9% |
| Taxes | 450/3 | €1,525 | €6,447 | +€4,922 | +322.7% |
| Remuneration and social security | 454/9 | €36,600 | €36,600 | = | 0.0% |
| Other amounts payable | 47/48 | €10,496 | €2,666 | -€7,829 | -74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,764 | €2,764 | +€0 | 0.0% |
| Other operating charges | 640/8 | €861 | €1,205 | +€344 | +40.0% |
| Gross operating margin | 9900 | €8,564 | €34,965 | +€26,401 | +308.3% |
| Operating profit (loss) | 9901 | €4,939 | €30,996 | +€26,057 | +527.6% |
| Financial charges | 65/66B | €2,300 | €98 | -€2,202 | -95.7% |
| Recurring financial charges | 65 | €2,300 | €98 | -€2,202 | -95.7% |
| Profit (loss) for the period before taxes | 9903 | €2,639 | €30,898 | +€28,259 | +1070.8% |
| Income taxes | 67/77 | €188 | €8,742 | +€8,555 | +4552.0% |
| Profit (loss) for the period | 9904 | €2,451 | €22,155 | +€19,704 | +803.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,451 | €22,155 | +€19,704 | +803.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.