Emoi et Toit: 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.
Emoi et Toit
Largest movements
- Deferred charges and accrued income -€2,029
down €2,029 (-51.0%), from €3,975 to €1,946
- Tangible fixed assets -€1,063
down €1,063 (-64.9%), from €1,638 to €575
- Trade debts -€13,614
down €13,614 (-62.2%), from €21,903 to €8,289
- Short-term financial debts +€5,444
up €5,444 (+32.1%), from €16,949 to €22,393
- Tax, wage and social debts +€4,039
up €4,039 (+37.0%), from €10,924 to €14,963
of which Taxes: +€8,039
- Staff costs -€11,705
down €11,705 (-99.3%), from €11,789 to €84
- Other operating charges +€6,478
up €6,478 (+121%), from €5,365 to €11,843
- Gross operating margin +€5,949
up €5,949 (+57.2%), from €10,398 to €16,347
- Financial income -€3,418
no longer reported in 2024 (was €3,418)
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 | €92,361 | €88,921 | -€3,440 | -3.7% |
| Fixed assets | 21/28 | €1,638 | €575 | -€1,063 | -64.9% |
| Tangible fixed assets | 22/27 | €1,638 | €575 | -€1,063 | -64.9% |
| Furniture and vehicles | 24 | €1,638 | €575 | -€1,063 | -64.9% |
| Current assets | 29/58 | €90,723 | €88,346 | -€2,377 | -2.6% |
| Amounts receivable within one year | 40/41 | €86,740 | €86,397 | -€343 | -0.4% |
| Trade receivables | 40 | €25,028 | €17,485 | -€7,543 | -30.1% |
| Other amounts receivable | 41 | €61,712 | €68,912 | +€7,200 | +11.7% |
| Cash at bank and in hand | 54/58 | €8 | €3 | -€5 | -62.5% |
| Deferred charges and accrued income | 490/1 | €3,975 | €1,946 | -€2,029 | -51.0% |
| Total equity and liabilities | 10/49 | €92,361 | €88,921 | -€3,440 | -3.7% |
| Equity | 10/15 | €42,585 | €43,276 | +€691 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €23,574 | €23,574 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €23,574 | €21,715 | -€1,859 | -7.9% |
| Profit (loss) carried forward | 14 | €419 | €1,110 | +€691 | +165% |
| Amounts payable | 17/49 | €49,776 | €45,645 | -€4,131 | -8.3% |
| Amounts payable within one year | 42/48 | €49,776 | €45,645 | -€4,131 | -8.3% |
| Financial debts | 43 | €16,949 | €22,393 | +€5,444 | +32.1% |
| Credit institutions | 430/8 | €16,949 | €22,393 | +€5,444 | +32.1% |
| Trade debts | 44 | €21,903 | €8,289 | -€13,614 | -62.2% |
| Suppliers | 440/4 | €21,903 | €8,289 | -€13,614 | -62.2% |
| Taxes, remuneration and social security | 45 | €10,924 | €14,963 | +€4,039 | +37.0% |
| Taxes | 450/3 | €6,924 | €14,963 | +€8,039 | +116% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €11,789 | €84 | -€11,705 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,063 | €1,063 | = | 0.0% |
| Other operating charges | 640/8 | €5,365 | €11,843 | +€6,478 | +121% |
| Gross operating margin | 9900 | €10,398 | €16,347 | +€5,949 | +57.2% |
| Operating profit (loss) | 9901 | -€7,819 | €3,357 | +€11,176 | |
| Financial income | 75/76B | €3,418 | - | -€3,418 | |
| Recurring financial income | 75 | €3,418 | - | -€3,418 | |
| Financial charges | 65/66B | €2,485 | €2,359 | -€126 | -5.1% |
| Recurring financial charges | 65 | €2,485 | €2,359 | -€126 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,886 | €998 | +€7,884 | |
| Income taxes | 67/77 | €244 | €307 | +€63 | +25.8% |
| Profit (loss) for the period | 9904 | -€7,130 | €691 | +€7,821 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,130 | €691 | +€7,821 |
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 27 October 2026 via checked.be.