EMOCEAN: what changed
Two fiscal 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.
EMOCEAN
Largest movements
- Receivables within one year +€5,921
up €5,921 (+12.1%), from €49,063 to €54,985
of which Trade receivables: +€10,364
- Trade debts +€3,102
up €3,102 (+8.5%), from €36,282 to €39,384
- Profit (loss) carried forward +€2,564
no longer reported in 2025 (was -€2,564)
- Other debts -€1,195
down €1,195 (-14.3%), from €8,384 to €7,189
- Reserves +€982
up €982 (+22.0%), from €4,465 to €5,447
of which Distributable reserves: +€982
- Other operating charges +€398
up €398 (+31.6%), from €1,260 to €1,658
- Gross operating margin -€359
down €359 (-6.0%), from €5,958 to €5,600
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.
Cash bridge derived
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 | €56,083 | €61,667 | +€5,583 | +10.0% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €56,083 | €61,667 | +€5,583 | +10.0% |
| Amounts receivable within one year | 40/41 | €49,063 | €54,985 | +€5,921 | +12.1% |
| Trade receivables | 40 | €44,601 | €54,966 | +€10,364 | +23.2% |
| Other amounts receivable | 41 | €4,462 | €19 | -€4,443 | -99.6% |
| Cash at bank and in hand | 54/58 | €6,995 | €6,652 | -€343 | -4.9% |
| Deferred charges and accrued income | 490/1 | €25 | €30 | +€4 | +17.6% |
| Total equity and liabilities | 10/49 | €56,083 | €61,667 | +€5,583 | +10.0% |
| Equity | 10/15 | €11,201 | €14,747 | +€3,546 | +31.7% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €4,465 | €5,447 | +€982 | +22.0% |
| Non-distributable reserves | 130/1 | €1,540 | €1,540 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,540 | €1,540 | = | 0.0% |
| Distributable reserves | 133 | €2,925 | €3,907 | +€982 | +33.6% |
| Profit (loss) carried forward | 14 | -€2,564 | - | +€2,564 | |
| Amounts payable | 17/49 | €44,883 | €46,919 | +€2,037 | +4.5% |
| Amounts payable within one year | 42/48 | €44,883 | €46,797 | +€1,914 | +4.3% |
| Trade debts | 44 | €36,282 | €39,384 | +€3,102 | +8.5% |
| Suppliers | 440/4 | €36,282 | €39,384 | +€3,102 | +8.5% |
| Taxes, remuneration and social security | 45 | €217 | €224 | +€7 | +3.3% |
| Taxes | 450/3 | €217 | €224 | +€7 | +3.3% |
| Other amounts payable | 47/48 | €8,384 | €7,189 | -€1,195 | -14.3% |
| Accrued charges and deferred income | 492/3 | - | €123 | +€123 | |
| Other operating charges | 640/8 | €1,260 | €1,658 | +€398 | +31.6% |
| Gross operating margin | 9900 | €5,958 | €5,600 | -€359 | -6.0% |
| Operating profit (loss) | 9901 | €4,698 | €3,942 | -€757 | -16.1% |
| Financial income | 75/76B | €44 | - | -€44 | |
| Recurring financial income | 75 | €44 | - | -€44 | |
| Financial charges | 65/66B | €145 | €171 | +€27 | +18.3% |
| Recurring financial charges | 65 | €145 | €171 | +€27 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €4,598 | €3,770 | -€827 | -18.0% |
| Income taxes | 67/77 | €217 | €224 | +€7 | +3.3% |
| Profit (loss) for the period | 9904 | €4,381 | €3,546 | -€835 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,381 | €3,546 | -€835 | -19.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.