Emmy Helena: 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.
Emmy Helena
Largest movements
- Cash +€44,320
up €44,320 (+277%), from €16,006 to €60,326
mainly Net result for the year (+€57,669) and Other debts (+€55,767)
- Receivables within one year +€4,365
up €4,365 (+55.1%), from €7,917 to €12,282
of which Trade receivables: +€3,251
- Tangible fixed assets +€1,397
up €1,397 (+404%), from €346 to €1,742
- Other debts +€55,767
up €55,767 (+3,380%), from €1,650 to €57,417
- Profit (loss) carried forward -€12,831
down €12,831 (-98.4%), from €13,034 to €202
- Tax, wage and social debts +€7,791
up €7,791 (+82.1%), from €9,490 to €17,281
- Current portion of long-term debt -€1,613
down €1,613 (-100%), from €1,613 to €0
- Trade debts +€1,008
up €1,008 (+51.2%), from €1,970 to €2,978
- Gross operating margin +€59,649
up €59,649 (+352%), from €16,948 to €76,596
- Taxes +€12,776
up €12,776 (+411%), from €3,109 to €15,886
- Financial charges -€847
down €847 (-33.7%), from €2,511 to €1,664
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 | €27,856 | €77,978 | +€50,122 | +180% |
| Fixed assets | 21/28 | €346 | €1,742 | +€1,397 | +404% |
| Tangible fixed assets | 22/27 | €346 | €1,742 | +€1,397 | +404% |
| Furniture and vehicles | 24 | €346 | €1,742 | +€1,397 | +404% |
| Current assets | 29/58 | €27,511 | €76,236 | +€48,725 | +177% |
| Amounts receivable within one year | 40/41 | €7,917 | €12,282 | +€4,365 | +55.1% |
| Trade receivables | 40 | €7,917 | €11,168 | +€3,251 | +41.1% |
| Other amounts receivable | 41 | - | €1,114 | +€1,114 | |
| Cash at bank and in hand | 54/58 | €16,006 | €60,326 | +€44,320 | +277% |
| Deferred charges and accrued income | 490/1 | €3,587 | €3,627 | +€40 | +1.1% |
| Total equity and liabilities | 10/49 | €27,856 | €77,978 | +€50,122 | +180% |
| Equity | 10/15 | €13,134 | €302 | -€12,831 | -97.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,034 | €202 | -€12,831 | -98.4% |
| Amounts payable | 17/49 | €14,723 | €77,676 | +€62,953 | +428% |
| Amounts payable within one year | 42/48 | €14,723 | €77,676 | +€62,953 | +428% |
| Current portion of amounts payable after more than one year | 42 | €1,613 | €0 | -€1,613 | -100% |
| Trade debts | 44 | €1,970 | €2,978 | +€1,008 | +51.2% |
| Suppliers | 440/4 | €1,970 | €2,978 | +€1,008 | +51.2% |
| Taxes, remuneration and social security | 45 | €9,490 | €17,281 | +€7,791 | +82.1% |
| Taxes | 450/3 | €9,490 | €17,281 | +€7,791 | +82.1% |
| Other amounts payable | 47/48 | €1,650 | €57,417 | +€55,767 | +3,380% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | €533 | +€239 | +81.3% |
| Other operating charges | 640/8 | €887 | €845 | -€42 | -4.8% |
| Gross operating margin | 9900 | €16,948 | €76,596 | +€59,649 | +352% |
| Operating profit (loss) | 9901 | €15,767 | €75,219 | +€59,452 | +377% |
| Financial charges | 65/66B | €2,511 | €1,664 | -€847 | -33.7% |
| Recurring financial charges | 65 | €2,511 | €1,664 | -€847 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €13,255 | €73,555 | +€60,299 | +455% |
| Income taxes | 67/77 | €3,109 | €15,886 | +€12,776 | +411% |
| Profit (loss) for the period | 9904 | €10,146 | €57,669 | +€47,523 | +468% |
| Profit (loss) for the period to be appropriated | 9905 | €10,146 | €57,669 | +€47,523 | +468% |
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 25 October 2026 via checked.be.