EMNYS CONSULTING: 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.
EMNYS CONSULTING
Largest movements
- Receivables within one year +€29,788
up €29,788 (+153%), from €19,481 to €49,269
of which Trade receivables: +€15,174
- Cash +€3,139
up €3,139 (+20.6%), from €15,213 to €18,352
mainly Net result for the year (+€24,836) and Trade debts (+€11,674)
- Financial fixed assets +€2,000
up €2,000 (+29.0%), from €6,900 to €8,900
- Current investments -€2,000
no longer reported in 2024 (was €2,000)
- Profit (loss) carried forward +€24,836
up €24,836 (+81.3%), from €30,537 to €55,373
- Trade debts +€11,674
up €11,674 (+886%), from €1,318 to €12,992
- Tax, wage and social debts -€4,075
down €4,075 (-16.3%), from €24,971 to €20,895
- Gross operating margin -€4,762
down €4,762 (-11.2%), from €42,464 to €37,702
- Other operating charges -€3,449
down €3,449 (-74.5%), from €4,632 to €1,183
- Depreciation +€1,509
up €1,509 (+141%), from €1,068 to €2,577
- Taxes -€552
down €552 (-6.2%), from €8,943 to €8,391
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,826 | €94,260 | +€32,435 | +52.5% |
| Fixed assets | 21/28 | €22,093 | €23,869 | +€1,776 | +8.0% |
| Tangible fixed assets | 22/27 | €15,193 | €14,969 | -€224 | -1.5% |
| Furniture and vehicles | 24 | €2,285 | €1,488 | -€797 | -34.9% |
| Other tangible fixed assets | 26 | €12,907 | €13,481 | +€574 | +4.4% |
| Financial fixed assets | 28 | €6,900 | €8,900 | +€2,000 | +29.0% |
| Current assets | 29/58 | €39,733 | €70,392 | +€30,659 | +77.2% |
| Amounts receivable within one year | 40/41 | €19,481 | €49,269 | +€29,788 | +153% |
| Trade receivables | 40 | €6,052 | €21,226 | +€15,174 | +251% |
| Other amounts receivable | 41 | €13,428 | €28,043 | +€14,614 | +109% |
| Current investments | 50/53 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €15,213 | €18,352 | +€3,139 | +20.6% |
| Deferred charges and accrued income | 490/1 | €3,039 | €2,771 | -€269 | -8.8% |
| Total equity and liabilities | 10/49 | €61,826 | €94,260 | +€32,435 | +52.5% |
| Equity | 10/15 | €35,537 | €60,373 | +€24,836 | +69.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,537 | €55,373 | +€24,836 | +81.3% |
| Amounts payable | 17/49 | €26,289 | €33,887 | +€7,598 | +28.9% |
| Amounts payable within one year | 42/48 | €26,289 | €33,887 | +€7,598 | +28.9% |
| Trade debts | 44 | €1,318 | €12,992 | +€11,674 | +886% |
| Suppliers | 440/4 | €1,318 | €12,992 | +€11,674 | +886% |
| Taxes, remuneration and social security | 45 | €24,971 | €20,895 | -€4,075 | -16.3% |
| Taxes | 450/3 | €24,971 | €20,895 | -€4,075 | -16.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,068 | €2,577 | +€1,509 | +141% |
| Other operating charges | 640/8 | €4,632 | €1,183 | -€3,449 | -74.5% |
| Gross operating margin | 9900 | €42,464 | €37,702 | -€4,762 | -11.2% |
| Operating profit (loss) | 9901 | €36,764 | €33,943 | -€2,821 | -7.7% |
| Financial income | 75/76B | €6 | €245 | +€239 | +3,917% |
| Recurring financial income | 75 | €6 | €245 | +€239 | +3,917% |
| Financial charges | 65/66B | €1,208 | €960 | -€247 | -20.5% |
| Recurring financial charges | 65 | €1,208 | €960 | -€247 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €35,563 | €33,228 | -€2,335 | -6.6% |
| Income taxes | 67/77 | €8,943 | €8,391 | -€552 | -6.2% |
| Profit (loss) for the period | 9904 | €26,620 | €24,836 | -€1,783 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,620 | €24,836 | -€1,783 | -6.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.