Emonko: 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.
Emonko
Largest movements
- Receivables within one year +€33,258
up €33,258 (+2779.7%), from €1,196 to €34,455
of which Trade receivables: +€32,432
- Cash +€26,452
up €26,452 (+2312.5%), from €1,144 to €27,596
mainly Accrued charges and deferred income (+€24,956) and Tax, wage and social debts (+€14,178)
- Accrued charges and deferred income +€24,956
up €24,956 (+56589.3%), from €44 to €25,000
- Tax, wage and social debts +€14,178
new in 2024: €14,178
- Trade debts +€12,001
up €12,001 (+723.8%), from €1,658 to €13,659
- Profit (loss) carried forward +€6,307
up €6,307 (+97.3%), from -€6,484 to -€177
- Other debts +€1,926
up €1,926 (+37.0%), from €5,208 to €7,134
- Gross operating margin +€16,448
up €16,448, from -€4,722 to €11,726
- Taxes +€4,000
new in 2024: €4,000
- Financial charges +€797
up €797 (+637.1%), from €125 to €922
- Other operating charges +€155
new in 2024: €155
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.
Cash bridge derived
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 | €5,426 | €64,793 | +€59,367 | +1094.1% |
| Fixed assets | 21/28 | €3,086 | €2,743 | -€343 | -11.1% |
| Tangible fixed assets | 22/27 | €3,086 | €2,743 | -€343 | -11.1% |
| Furniture and vehicles | 24 | €3,086 | €2,743 | -€343 | -11.1% |
| Current assets | 29/58 | €2,340 | €62,050 | +€59,710 | +2551.4% |
| Amounts receivable within one year | 40/41 | €1,196 | €34,455 | +€33,258 | +2779.7% |
| Trade receivables | 40 | - | €32,432 | +€32,432 | |
| Other amounts receivable | 41 | €1,196 | €2,023 | +€826 | +69.1% |
| Cash at bank and in hand | 54/58 | €1,144 | €27,596 | +€26,452 | +2312.5% |
| Total equity and liabilities | 10/49 | €5,426 | €64,793 | +€59,367 | +1094.1% |
| Equity | 10/15 | -€1,484 | €4,823 | +€6,307 | |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,484 | -€177 | +€6,307 | +97.3% |
| Amounts payable | 17/49 | €6,911 | €59,971 | +€53,060 | +767.8% |
| Amounts payable within one year | 42/48 | €6,866 | €34,971 | +€28,104 | +409.3% |
| Trade debts | 44 | €1,658 | €13,659 | +€12,001 | +723.8% |
| Suppliers | 440/4 | €1,658 | €13,659 | +€12,001 | +723.8% |
| Taxes, remuneration and social security | 45 | - | €14,178 | +€14,178 | |
| Taxes | 450/3 | - | €14,178 | +€14,178 | |
| Other amounts payable | 47/48 | €5,208 | €7,134 | +€1,926 | +37.0% |
| Accrued charges and deferred income | 492/3 | €44 | €25,000 | +€24,956 | +56589.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €343 | = | 0.0% |
| Other operating charges | 640/8 | - | €155 | +€155 | |
| Gross operating margin | 9900 | -€4,722 | €11,726 | +€16,448 | |
| Operating profit (loss) | 9901 | -€5,065 | €11,229 | +€16,293 | |
| Financial charges | 65/66B | €125 | €922 | +€797 | +637.1% |
| Recurring financial charges | 65 | €125 | €922 | +€797 | +637.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,190 | €10,307 | +€15,497 | |
| Income taxes | 67/77 | - | €4,000 | +€4,000 | |
| Profit (loss) for the period | 9904 | -€5,190 | €6,307 | +€11,497 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,190 | €6,307 | +€11,497 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.