Emogroup: 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.
Emogroup
Largest movements
- Receivables within one year -€8,114
down €8,114 (-10.6%), from €76,851 to €68,737
of which Other amounts receivable: -€12,819
- Profit (loss) carried forward -€7,639
down €7,639 (-25.4%), from €30,042 to €22,403
- Trade debts -€5,818
down €5,818 (-33.5%), from €17,394 to €11,576
- Current portion of long-term debt +€5,572
new in 2024: €5,572
- Gross operating margin -€7,426
down €7,426, from €1,724 to -€5,702
- Other operating charges -€317
down €317 (-44.8%), from €707 to €391
- Financial income -€150
no longer reported in 2024 (was €150)
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 | €77,385 | €68,872 | -€8,512 | -11.0% |
| Current assets | 29/58 | €77,385 | €68,872 | -€8,512 | -11.0% |
| Amounts receivable within one year | 40/41 | €76,851 | €68,737 | -€8,114 | -10.6% |
| Trade receivables | 40 | €41,522 | €46,227 | +€4,705 | +11.3% |
| Other amounts receivable | 41 | €35,329 | €22,510 | -€12,819 | -36.3% |
| Cash at bank and in hand | 54/58 | €347 | €136 | -€211 | -60.9% |
| Deferred charges and accrued income | 490/1 | €187 | - | -€187 | |
| Total equity and liabilities | 10/49 | €77,385 | €68,872 | -€8,512 | -11.0% |
| Equity | 10/15 | €49,798 | €42,159 | -€7,639 | -15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,156 | €1,156 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,156 | €1,156 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,156 | €1,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,042 | €22,403 | -€7,639 | -25.4% |
| Amounts payable | 17/49 | €27,587 | €26,714 | -€873 | -3.2% |
| Amounts payable within one year | 42/48 | €27,587 | €26,714 | -€873 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,572 | +€5,572 | |
| Financial debts | 43 | €9,947 | €9,225 | -€721 | -7.3% |
| Credit institutions | 430/8 | €9,947 | €9,225 | -€721 | -7.3% |
| Trade debts | 44 | €17,394 | €11,576 | -€5,818 | -33.5% |
| Suppliers | 440/4 | €17,394 | €11,576 | -€5,818 | -33.5% |
| Taxes, remuneration and social security | 45 | €247 | €340 | +€94 | +38.0% |
| Taxes | 450/3 | €247 | €340 | +€94 | +38.0% |
| Non-recurring operating income | 76A | €296 | - | -€296 | |
| Other operating charges | 640/8 | €707 | €391 | -€317 | -44.8% |
| Gross operating margin | 9900 | €1,724 | -€5,702 | -€7,426 | |
| Operating profit (loss) | 9901 | €1,017 | -€6,093 | -€7,110 | |
| Financial income | 75/76B | €150 | - | -€150 | |
| Recurring financial income | 75 | €150 | - | -€150 | |
| Financial charges | 65/66B | €1,491 | €1,546 | +€55 | +3.7% |
| Recurring financial charges | 65 | €1,491 | €1,546 | +€55 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€324 | -€7,639 | -€7,315 | -2,259% |
| Profit (loss) for the period | 9904 | -€324 | -€7,639 | -€7,315 | -2,259% |
| Profit (loss) for the period to be appropriated | 9905 | -€324 | -€7,639 | -€7,315 | -2,259% |
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 19 October 2026 via checked.be.