EMMOVIA: 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.
EMMOVIA
Largest movements
- Intangible fixed assets -€2,500
down €2,500 (-88.6%), from €2,822 to €322
- Cash -€1,475
down €1,475 (-10.6%), from €13,896 to €12,421
mainly Trade debts (-€12,203) and Other debts (-€3,871)
- Tangible fixed assets -€1,440
down €1,440 (-38.2%), from €3,766 to €2,325
- Deferred charges and accrued income -€1,338
down €1,338 (-31.7%), from €4,218 to €2,880
- Formation expenses -€368
no longer reported in 2025 (was €368)
- Trade debts -€12,203
down €12,203 (-82.7%), from €14,761 to €2,558
- Advances received +€4,750
up €4,750 (+51.4%), from €9,250 to €14,000
- Profit (loss) carried forward +€4,278
up €4,278 (+5.2%), from -€82,039 to -€77,762
- Other debts -€3,871
down €3,871 (-7.2%), from €53,795 to €49,924
- Gross operating margin -€363
down €363 (-3.3%), from €11,116 to €10,753
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 | €26,115 | €19,069 | -€7,046 | -27.0% |
| Formation expenses | 20 | €368 | - | -€368 | |
| Fixed assets | 21/28 | €6,763 | €2,647 | -€4,115 | -60.9% |
| Intangible fixed assets | 21 | €2,822 | €322 | -€2,500 | -88.6% |
| Tangible fixed assets | 22/27 | €3,766 | €2,325 | -€1,440 | -38.2% |
| Furniture and vehicles | 24 | €3,766 | €2,325 | -€1,440 | -38.2% |
| Financial fixed assets | 28 | €175 | €0 | -€175 | -100% |
| Current assets | 29/58 | €18,985 | €16,422 | -€2,564 | -13.5% |
| Amounts receivable within one year | 40/41 | €871 | €1,121 | +€250 | +28.7% |
| Trade receivables | 40 | - | €806 | +€806 | |
| Other amounts receivable | 41 | €871 | €315 | -€556 | -63.9% |
| Cash at bank and in hand | 54/58 | €13,896 | €12,421 | -€1,475 | -10.6% |
| Deferred charges and accrued income | 490/1 | €4,218 | €2,880 | -€1,338 | -31.7% |
| Total equity and liabilities | 10/49 | €26,115 | €19,069 | -€7,046 | -27.0% |
| Equity | 10/15 | -€77,039 | -€72,762 | +€4,278 | +5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,039 | -€77,762 | +€4,278 | +5.2% |
| Amounts payable | 17/49 | €103,155 | €91,830 | -€11,324 | -11.0% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €78,155 | €66,830 | -€11,324 | -14.5% |
| Trade debts | 44 | €14,761 | €2,558 | -€12,203 | -82.7% |
| Suppliers | 440/4 | €14,761 | €2,558 | -€12,203 | -82.7% |
| Advances received on contracts in progress | 46 | €9,250 | €14,000 | +€4,750 | +51.4% |
| Taxes, remuneration and social security | 45 | €349 | €348 | -€1 | -0.3% |
| Taxes | 450/3 | €349 | €348 | -€1 | -0.3% |
| Other amounts payable | 47/48 | €53,795 | €49,924 | -€3,871 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,308 | €4,308 | = | 0.0% |
| Other operating charges | 640/8 | €662 | €732 | +€70 | +10.6% |
| Non-recurring operating charges | 66A | €679 | - | -€679 | |
| Gross operating margin | 9900 | €11,116 | €10,753 | -€363 | -3.3% |
| Operating profit (loss) | 9901 | €5,467 | €5,713 | +€246 | +4.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,023 | €1,106 | +€83 | +8.1% |
| Recurring financial charges | 65 | €1,023 | €1,106 | +€83 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €4,445 | €4,607 | +€161 | +3.6% |
| Income taxes | 67/77 | €319 | €329 | +€10 | +3.3% |
| Profit (loss) for the period | 9904 | €4,127 | €4,278 | +€151 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,127 | €4,278 | +€151 | +3.7% |
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 24 October 2026 via checked.be.