EMMO: 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.
EMMO
Largest movements
- Receivables within one year -€27,346
down €27,346 (-44.8%), from €61,095 to €33,748
of which Other amounts receivable: -€14,471
- Tangible fixed assets +€11,343
up €11,343 (+343%), from €3,308 to €14,651
of which Furniture and vehicles: +€12,588
- Cash +€7,591
up €7,591 (+268%), from €2,828 to €10,420
mainly Receivables within one year (+€27,346) and Net result for the year (+€13,640)
- Profit (loss) carried forward +€13,640
up €13,640 (+55.7%), from €24,494 to €38,134
- Tax, wage and social debts -€12,307
down €12,307 (-78.3%), from €15,717 to €3,410
- Trade debts -€10,326
down €10,326 (-37.4%), from €27,594 to €17,268
- Turnover -€248,307
no longer reported in 2025 (was €248,307)
- Purchases and services -€43,965
down €43,965 (-20.4%), from €215,820 to €171,855
- Gross operating margin -€12,213
down €12,213 (-37.6%), from €32,487 to €20,274
- Taxes -€2,733
down €2,733 (-44.5%), from €6,143 to €3,410
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 | €68,055 | €59,061 | -€8,993 | -13.2% |
| Fixed assets | 21/28 | €4,132 | €14,894 | +€10,762 | +260% |
| Intangible fixed assets | 21 | €824 | €242 | -€581 | -70.6% |
| Tangible fixed assets | 22/27 | €3,308 | €14,651 | +€11,343 | +343% |
| Plant, machinery and equipment | 23 | €3,308 | €2,063 | -€1,246 | -37.6% |
| Furniture and vehicles | 24 | - | €12,588 | +€12,588 | |
| Current assets | 29/58 | €63,923 | €44,168 | -€19,755 | -30.9% |
| Amounts receivable within one year | 40/41 | €61,095 | €33,748 | -€27,346 | -44.8% |
| Trade receivables | 40 | €38,399 | €25,524 | -€12,875 | -33.5% |
| Other amounts receivable | 41 | €22,696 | €8,224 | -€14,471 | -63.8% |
| Cash at bank and in hand | 54/58 | €2,828 | €10,420 | +€7,591 | +268% |
| Total equity and liabilities | 10/49 | €68,055 | €59,061 | -€8,993 | -13.2% |
| Equity | 10/15 | €24,744 | €38,384 | +€13,640 | +55.1% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,494 | €38,134 | +€13,640 | +55.7% |
| Amounts payable | 17/49 | €43,311 | €20,678 | -€22,633 | -52.3% |
| Amounts payable within one year | 42/48 | €43,311 | €20,678 | -€22,633 | -52.3% |
| Trade debts | 44 | €27,594 | €17,268 | -€10,326 | -37.4% |
| Suppliers | 440/4 | €27,594 | €17,268 | -€10,326 | -37.4% |
| Taxes, remuneration and social security | 45 | €15,717 | €3,410 | -€12,307 | -78.3% |
| Taxes | 450/3 | €15,717 | €3,410 | -€12,307 | -78.3% |
| Turnover | 70 | €248,307 | - | -€248,307 | |
| Goods, raw materials, services and sundry goods | 60/61 | €215,820 | €171,855 | -€43,965 | -20.4% |
| Remuneration, social security and pensions | 62 | €444 | €708 | +€264 | +59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €1,838 | +€756 | +69.8% |
| Other operating charges | 640/8 | €118 | €601 | +€483 | +409% |
| Gross operating margin | 9900 | €32,487 | €20,274 | -€12,213 | -37.6% |
| Operating profit (loss) | 9901 | €30,842 | €17,126 | -€13,716 | -44.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €205 | €76 | -€129 | -62.9% |
| Recurring financial charges | 65 | €205 | €76 | -€129 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €30,637 | €17,050 | -€13,587 | -44.3% |
| Income taxes | 67/77 | €6,143 | €3,410 | -€2,733 | -44.5% |
| Profit (loss) for the period | 9904 | €24,494 | €13,640 | -€10,854 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,494 | €13,640 | -€10,854 | -44.3% |
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 13 October 2026 via checked.be.