EMONI: 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.
EMONI
Largest movements
- Cash +€25,716
up €25,716 (+541.7%), from €4,747 to €30,463
mainly Other debts (+€99,787) and Net result for the year (+€29,064)
- Current investments -€10,000
down €10,000 (-8.6%), from €115,661 to €105,661
- Receivables within one year -€7,858
down €7,858 (-42.2%), from €18,617 to €10,759
of which Trade receivables: -€12,903
- Tangible fixed assets +€3,240
up €3,240 (+102.0%), from €3,177 to €6,416
of which Furniture and vehicles: +€4,481
- Profit (loss) carried forward -€100,936
down €100,936 (-90.5%), from €111,512 to €10,576
- Other debts +€99,787
up €99,787 (+931.5%), from €10,713 to €110,500
- Tax, wage and social debts +€12,923
up €12,923 (+84.4%), from €15,317 to €28,240
of which Taxes: +€19,923
- Gross operating margin +€17,878
up €17,878 (+61.7%), from €28,958 to €46,836
- Taxes +€14,440
up €14,440 (+4125.9%), from €350 to €14,790
- Financial income -€1,961
down €1,961 (-100.0%), from €1,961 to €0
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 | €142,737 | €154,513 | +€11,777 | +8.3% |
| Fixed assets | 21/28 | €3,712 | €6,951 | +€3,240 | +87.3% |
| Tangible fixed assets | 22/27 | €3,177 | €6,416 | +€3,240 | +102.0% |
| Plant, machinery and equipment | 23 | €2,550 | €1,308 | -€1,242 | -48.7% |
| Furniture and vehicles | 24 | €627 | €5,108 | +€4,481 | +715.2% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €139,025 | €147,562 | +€8,537 | +6.1% |
| Amounts receivable within one year | 40/41 | €18,617 | €10,759 | -€7,858 | -42.2% |
| Trade receivables | 40 | €18,405 | €5,502 | -€12,903 | -70.1% |
| Other amounts receivable | 41 | €212 | €5,257 | +€5,045 | +2381.5% |
| Current investments | 50/53 | €115,661 | €105,661 | -€10,000 | -8.6% |
| Cash at bank and in hand | 54/58 | €4,747 | €30,463 | +€25,716 | +541.7% |
| Deferred charges and accrued income | 490/1 | - | €679 | +€679 | |
| Total equity and liabilities | 10/49 | €142,737 | €154,513 | +€11,777 | +8.3% |
| Equity | 10/15 | €113,012 | €12,076 | -€100,936 | -89.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,512 | €10,576 | -€100,936 | -90.5% |
| Amounts payable | 17/49 | €29,725 | €142,437 | +€112,712 | +379.2% |
| Amounts payable within one year | 42/48 | €29,725 | €142,437 | +€112,712 | +379.2% |
| Trade debts | 44 | €3,695 | €3,697 | +€2 | 0.0% |
| Suppliers | 440/4 | €3,695 | €3,697 | +€2 | 0.0% |
| Taxes, remuneration and social security | 45 | €15,317 | €28,240 | +€12,923 | +84.4% |
| Taxes | 450/3 | €8,317 | €28,240 | +€19,923 | +239.6% |
| Remuneration and social security | 454/9 | €7,000 | €0 | -€7,000 | -100.0% |
| Other amounts payable | 47/48 | €10,713 | €110,500 | +€99,787 | +931.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,225 | €2,379 | +€155 | +7.0% |
| Other operating charges | 640/8 | €141 | €544 | +€403 | +287.1% |
| Gross operating margin | 9900 | €28,958 | €46,836 | +€17,878 | +61.7% |
| Operating profit (loss) | 9901 | €26,593 | €43,913 | +€17,320 | +65.1% |
| Financial income | 75/76B | €1,961 | €0 | -€1,961 | -100.0% |
| Recurring financial income | 75 | €1,961 | €0 | -€1,961 | -100.0% |
| Financial charges | 65/66B | €39 | €58 | +€19 | +48.1% |
| Recurring financial charges | 65 | €39 | €58 | +€19 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €28,514 | €43,855 | +€15,340 | +53.8% |
| Income taxes | 67/77 | €350 | €14,790 | +€14,440 | +4125.9% |
| Profit (loss) for the period | 9904 | €28,164 | €29,064 | +€900 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,164 | €29,064 | +€900 | +3.2% |
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 7 October 2026 via checked.be.