EMODOU: 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.
EMODOU
Largest movements
- Cash +€5,412
up €5,412 (+138%), from €3,933 to €9,345
mainly Other debts (+€10,200) and Trade debts (+€4,653)
- Receivables within one year +€4,577
up €4,577 (+172%), from €2,668 to €7,245
of which Other amounts receivable: +€3,040
- Intangible fixed assets -€3,988
down €3,988 (-42.4%), from €9,407 to €5,419
- Deferred charges and accrued income -€3,353
down €3,353 (-79.4%), from €4,224 to €871
- Stocks and contracts +€2,252
up €2,252 (+6.1%), from €36,939 to €39,191
- Other debts +€10,200
up €10,200 (+11.3%), from €90,026 to €100,226
- Tax, wage and social debts -€8,447
down €8,447 (-65.1%), from €12,979 to €4,532
of which Remuneration and social security: -€5,181
- Trade debts +€4,653
up €4,653 (+608%), from €766 to €5,418
- Current portion of long-term debt -€2,285
no longer reported in 2024 (was €2,285)
- Short-term financial debts +€2,171
up €2,171 (+3.3%), from €66,487 to €68,658
- Gross operating margin +€44,643
up €44,643, from -€18,144 to €26,498
- Staff costs -€22,271
down €22,271 (-51.9%), from €42,944 to €20,673
- Financial charges +€759
up €759 (+18.1%), from €4,196 to €4,954
- Financial income -€757
down €757 (-19.7%), from €3,850 to €3,094
- Other operating charges -€402
down €402 (-39.0%), from €1,029 to €627
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 | €58,382 | €63,607 | +€5,225 | +8.9% |
| Fixed assets | 21/28 | €10,619 | €6,956 | -€3,664 | -34.5% |
| Intangible fixed assets | 21 | €9,407 | €5,419 | -€3,988 | -42.4% |
| Tangible fixed assets | 22/27 | €564 | €362 | -€201 | -35.7% |
| Furniture and vehicles | 24 | €564 | €362 | -€201 | -35.7% |
| Financial fixed assets | 28 | €649 | €1,174 | +€525 | +80.9% |
| Current assets | 29/58 | €47,763 | €56,652 | +€8,889 | +18.6% |
| Stocks and contracts in progress | 3 | €36,939 | €39,191 | +€2,252 | +6.1% |
| Stocks | 30/36 | €36,939 | €39,191 | +€2,252 | +6.1% |
| Amounts receivable within one year | 40/41 | €2,668 | €7,245 | +€4,577 | +172% |
| Trade receivables | 40 | €2,368 | €3,905 | +€1,537 | +64.9% |
| Other amounts receivable | 41 | €300 | €3,340 | +€3,040 | +1,013% |
| Cash at bank and in hand | 54/58 | €3,933 | €9,345 | +€5,412 | +138% |
| Deferred charges and accrued income | 490/1 | €4,224 | €871 | -€3,353 | -79.4% |
| Total equity and liabilities | 10/49 | €58,382 | €63,607 | +€5,225 | +8.9% |
| Equity | 10/15 | -€114,376 | -€115,227 | -€851 | -0.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,376 | -€119,227 | -€851 | -0.7% |
| Amounts payable | 17/49 | €172,759 | €178,835 | +€6,076 | +3.5% |
| Amounts payable within one year | 42/48 | €172,759 | €178,835 | +€6,076 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €2,285 | - | -€2,285 | |
| Financial debts | 43 | €66,487 | €68,658 | +€2,171 | +3.3% |
| Credit institutions | 430/8 | €66,487 | €68,658 | +€2,171 | +3.3% |
| Trade debts | 44 | €766 | €5,418 | +€4,653 | +608% |
| Suppliers | 440/4 | €766 | €5,418 | +€4,653 | +608% |
| Advances received on contracts in progress | 46 | €215 | - | -€215 | |
| Taxes, remuneration and social security | 45 | €12,979 | €4,532 | -€8,447 | -65.1% |
| Taxes | 450/3 | €6,468 | €3,202 | -€3,266 | -50.5% |
| Remuneration and social security | 454/9 | €6,511 | €1,330 | -€5,181 | -79.6% |
| Other amounts payable | 47/48 | €90,026 | €100,226 | +€10,200 | +11.3% |
| Remuneration, social security and pensions | 62 | €42,944 | €20,673 | -€22,271 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,194 | €4,189 | -€5 | -0.1% |
| Other operating charges | 640/8 | €1,029 | €627 | -€402 | -39.0% |
| Gross operating margin | 9900 | -€18,144 | €26,498 | +€44,643 | |
| Operating profit (loss) | 9901 | -€66,311 | €1,010 | +€67,321 | |
| Financial income | 75/76B | €3,850 | €3,094 | -€757 | -19.7% |
| Recurring financial income | 75 | €3,850 | €3,094 | -€757 | -19.7% |
| Financial charges | 65/66B | €4,196 | €4,954 | +€759 | +18.1% |
| Recurring financial charges | 65 | €4,196 | €4,954 | +€759 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | -€66,657 | -€851 | +€65,806 | +98.7% |
| Profit (loss) for the period | 9904 | -€66,657 | -€851 | +€65,806 | +98.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,657 | -€851 | +€65,806 | +98.7% |
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 16 October 2026 via checked.be.