EMONA: what changed
What changed
EMONA
NACE 10.130, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€49,247
2024 · €4,830+€44,417
Equity
€676,149
2024 · €626,903+€49,247
Cash
-
2024 · €174,337-€174,337
Balance sheet total
€1.8m
2024 · €1.5m+€218,401
Largest movements
Assets
- Current investments +€526,395
new in 2025: €526,395
- Deferred charges and accrued income -€194,651
down €194,651 (-80.1%), from €243,047 to €48,396
- Cash -€174,337
no longer reported in 2025 (was €174,337)
mainly Current investments (-€526,395) and Receivables within one year (-€140,283)
- Receivables within one year +€140,283
up €140,283 (+89.8%), from €156,181 to €296,464
of which Trade receivables: +€132,753
- Tangible fixed assets -€78,373
down €78,373 (-8.9%), from €882,729 to €804,356
of which Land and buildings: -€63,912
Equity and liabilities
- Trade debts +€228,739
up €228,739 (+108%), from €212,664 to €441,403
- Debts after one year -€52,689
down €52,689 (-24.1%), from €218,385 to €165,696
- Reserves +€49,247
up €49,247 (+14.6%), from €337,241 to €386,488
Income statement
- Gross operating margin +€507,760
up €507,760 (+21.0%), from €2.4m to €2.9m
- Staff costs +€449,392
up €449,392 (+19.9%), from €2.3m to €2.7m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,830
Gross operating margin
+€507,760
Staff costs
-€449,392
Depreciation
+€14,554
Other operating charges
+€2,742
Other operating items
-€14,500
Financial income
-€88
Financial charges
+€2,776
Taxes
-€19,437
Result 2025
€49,247
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€421,394
Investment
-€545,395
Financing
-€50,336
Cash 2024
€174,337
From operations (derived)
+€421,394
Net result for the year
+€49,247
Depreciation
+€98,290
Receivables within one year
-€140,283
Deferred charges and accrued income
+€194,651
Trade debts
+€228,739
Tax, wage and social debts
+€4,497
Other debts
-€13,746
Investment (derived)
-€545,395
Investment in fixed assets (net)
-€19,000
Current investments
-€526,395
Financing
-€50,336
Debts after one year
-€52,689
Current portion of long-term debt
+€2,353
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,533,372 | €1,751,772 | +€218,401 | +14.2% |
| Fixed assets | 21/28 | €886,102 | €806,812 | -€79,290 | -8.9% |
| Intangible fixed assets | 21 | €1,468 | €1,101 | -€367 | -25.0% |
| Tangible fixed assets | 22/27 | €882,729 | €804,356 | -€78,373 | -8.9% |
| Land and buildings | 22 | €806,026 | €742,114 | -€63,912 | -7.9% |
| Plant, machinery and equipment | 23 | €65,236 | €47,196 | -€18,040 | -27.7% |
| Furniture and vehicles | 24 | €11,466 | €11,921 | +€455 | +4.0% |
| Assets under construction and advance payments | 27 | - | €3,124 | +€3,124 | |
| Financial fixed assets | 28 | €1,905 | €1,355 | -€550 | -28.9% |
| Current assets | 29/58 | €647,270 | €944,960 | +€297,691 | +46.0% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €28,705 | €28,705 | = | 0.0% |
| Stocks | 30/36 | €28,705 | €28,705 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €156,181 | €296,464 | +€140,283 | +89.8% |
| Trade receivables | 40 | €143,551 | €276,305 | +€132,753 | +92.5% |
| Other amounts receivable | 41 | €12,629 | €20,159 | +€7,530 | +59.6% |
| Current investments | 50/53 | - | €526,395 | +€526,395 | |
| Cash at bank and in hand | 54/58 | €174,337 | - | -€174,337 | |
| Deferred charges and accrued income | 490/1 | €243,047 | €48,396 | -€194,651 | -80.1% |
| Total equity and liabilities | 10/49 | €1,533,372 | €1,751,772 | +€218,401 | +14.2% |
| Equity | 10/15 | €626,903 | €676,149 | +€49,247 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €337,241 | €386,488 | +€49,247 | +14.6% |
| Distributable reserves | 133 | €337,241 | €386,488 | +€49,247 | +14.6% |
| Profit (loss) carried forward | 14 | €271,061 | €271,061 | = | 0.0% |
| Amounts payable | 17/49 | €906,469 | €1,075,623 | +€169,154 | +18.7% |
| Amounts payable after more than one year | 17 | €218,385 | €165,696 | -€52,689 | -24.1% |
| Financial debts | 170/4 | €218,385 | €165,696 | -€52,689 | -24.1% |
| Amounts payable within one year | 42/48 | €688,084 | €909,927 | +€221,843 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €51,466 | €53,819 | +€2,353 | +4.6% |
| Trade debts | 44 | €212,664 | €441,403 | +€228,739 | +108% |
| Suppliers | 440/4 | €212,664 | €441,403 | +€228,739 | +108% |
| Taxes, remuneration and social security | 45 | €359,497 | €363,994 | +€4,497 | +1.3% |
| Taxes | 450/3 | €146,913 | €89,087 | -€57,826 | -39.4% |
| Remuneration and social security | 454/9 | €212,583 | €274,906 | +€62,323 | +29.3% |
| Other amounts payable | 47/48 | €64,457 | €50,711 | -€13,746 | -21.3% |
| Non-recurring operating income | 76A | €9,042 | - | -€9,042 | |
| Remuneration, social security and pensions | 62 | €2,263,493 | €2,712,885 | +€449,392 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,844 | €98,290 | -€14,554 | -12.9% |
| Other operating charges | 640/8 | €20,743 | €18,000 | -€2,742 | -13.2% |
| Non-recurring operating charges | 66A | - | €14,500 | +€14,500 | |
| Gross operating margin | 9900 | €2,421,323 | €2,929,083 | +€507,760 | +21.0% |
| Operating profit (loss) | 9901 | €24,243 | €85,408 | +€61,165 | +252% |
| Financial income | 75/76B | €181 | €93 | -€88 | -48.5% |
| Recurring financial income | 75 | €181 | €93 | -€88 | -48.5% |
| Financial charges | 65/66B | €19,030 | €16,253 | -€2,776 | -14.6% |
| Recurring financial charges | 65 | €19,030 | €16,253 | -€2,776 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €5,394 | €69,248 | +€63,853 | +1,184% |
| Income taxes | 67/77 | €564 | €20,001 | +€19,437 | +3,444% |
| Profit (loss) for the period | 9904 | €4,830 | €49,247 | +€44,417 | +920% |
| Profit (loss) for the period to be appropriated | 9905 | €4,830 | €49,247 | +€44,417 | +920% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.