EMMKAY: 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.
EMMKAY
Largest movements
- Cash -€70,414
down €70,414 (-34.0%), from €207,387 to €136,973
mainly Other debts (-€44,080) and Contributions, distributions and other (-€20,744)
- Tangible fixed assets -€4,151
down €4,151 (-61.3%), from €6,773 to €2,623
of which Furniture and vehicles: -€2,348
- Other debts -€44,080
down €44,080 (-100%), from €44,080 to €0
- Reserves -€20,744
down €20,744 (-13.6%), from €152,632 to €131,889
- Tax, wage and social debts -€8,249
down €8,249 (-65.0%), from €12,697 to €4,448
- Gross operating margin -€63,492
down €63,492 (-93.5%), from €67,909 to €4,416
- Taxes -€13,146
down €13,146 (-90.8%), from €14,470 to €1,324
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 | €230,747 | €157,911 | -€72,836 | -31.6% |
| Fixed assets | 21/28 | €6,773 | €2,623 | -€4,151 | -61.3% |
| Tangible fixed assets | 22/27 | €6,773 | €2,623 | -€4,151 | -61.3% |
| Plant, machinery and equipment | 23 | €2,999 | €1,197 | -€1,802 | -60.1% |
| Furniture and vehicles | 24 | €3,775 | €1,426 | -€2,348 | -62.2% |
| Current assets | 29/58 | €223,973 | €155,288 | -€68,685 | -30.7% |
| Amounts receivable within one year | 40/41 | €16,587 | €17,795 | +€1,209 | +7.3% |
| Trade receivables | 40 | €12,538 | €100 | -€12,438 | -99.2% |
| Other amounts receivable | 41 | €4,049 | €17,695 | +€13,647 | +337% |
| Cash at bank and in hand | 54/58 | €207,387 | €136,973 | -€70,414 | -34.0% |
| Deferred charges and accrued income | 490/1 | - | €520 | +€520 | |
| Total equity and liabilities | 10/49 | €230,747 | €157,911 | -€72,836 | -31.6% |
| Equity | 10/15 | €171,232 | €150,402 | -€20,830 | -12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,632 | €131,889 | -€20,744 | -13.6% |
| Distributable reserves | 133 | €152,632 | €131,889 | -€20,744 | -13.6% |
| Profit (loss) carried forward | 14 | €0 | -€86 | -€86 | |
| Amounts payable | 17/49 | €59,515 | €7,509 | -€52,006 | -87.4% |
| Amounts payable within one year | 42/48 | €59,515 | €7,509 | -€52,006 | -87.4% |
| Trade debts | 44 | €2,738 | €3,061 | +€322 | +11.8% |
| Suppliers | 440/4 | €2,738 | €3,061 | +€322 | +11.8% |
| Taxes, remuneration and social security | 45 | €12,697 | €4,448 | -€8,249 | -65.0% |
| Taxes | 450/3 | €12,697 | €4,448 | -€8,249 | -65.0% |
| Other amounts payable | 47/48 | €44,080 | €0 | -€44,080 | -100% |
| Non-recurring operating income | 76A | - | €1,527 | +€1,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,085 | €2,898 | -€187 | -6.1% |
| Other operating charges | 640/8 | €870 | €899 | +€28 | +3.2% |
| Gross operating margin | 9900 | €67,909 | €4,416 | -€63,492 | -93.5% |
| Operating profit (loss) | 9901 | €63,953 | €620 | -€63,333 | -99.0% |
| Financial income | 75/76B | €623 | €737 | +€114 | +18.3% |
| Recurring financial income | 75 | €623 | €737 | +€114 | +18.3% |
| Financial charges | 65/66B | €109 | €120 | +€11 | +10.1% |
| Recurring financial charges | 65 | €109 | €120 | +€11 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €64,468 | €1,238 | -€63,230 | -98.1% |
| Income taxes | 67/77 | €14,470 | €1,324 | -€13,146 | -90.8% |
| Profit (loss) for the period | 9904 | €49,998 | -€86 | -€50,085 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,998 | -€86 | -€50,085 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.