EMOR: 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.
EMOR
Largest movements
- Cash -€27,238
down €27,238 (-91.8%), from €29,671 to €2,433
mainly Net result for the year (-€50,681) and Investment in fixed assets (net) (-€22,374)
- Tangible fixed assets -€14,992
down €14,992 (-2.4%), from €626,859 to €611,866
of which Furniture and vehicles: -€13,450
- Current investments -€14,950
down €14,950 (-14.7%), from €101,643 to €86,693
- Profit (loss) carried forward -€50,681
down €50,681 (-1,055%), from -€4,803 to -€55,484
- Other debts -€17,084
down €17,084 (-5.6%), from €304,904 to €287,820
- Gross operating margin -€43,598
down €43,598, from €33,569 to -€10,029
- Depreciation +€2,614
up €2,614 (+7.5%), from €34,752 to €37,366
- Financial income +€393
up €393 (+17.8%), from €2,211 to €2,604
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.
Derived cash bridge
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 | €770,920 | €705,383 | -€65,537 | -8.5% |
| Fixed assets | 21/28 | €626,859 | €611,866 | -€14,992 | -2.4% |
| Tangible fixed assets | 22/27 | €626,859 | €611,866 | -€14,992 | -2.4% |
| Land and buildings | 22 | €574,717 | €573,933 | -€784 | -0.1% |
| Plant, machinery and equipment | 23 | €2,659 | €2,008 | -€651 | -24.5% |
| Furniture and vehicles | 24 | €49,376 | €35,925 | -€13,450 | -27.2% |
| Other tangible fixed assets | 26 | €107 | - | -€107 | |
| Current assets | 29/58 | €144,062 | €93,517 | -€50,544 | -35.1% |
| Amounts receivable within one year | 40/41 | €11,553 | €4,392 | -€7,161 | -62.0% |
| Trade receivables | 40 | €1,331 | €1,392 | +€61 | +4.5% |
| Other amounts receivable | 41 | €10,222 | €3,000 | -€7,222 | -70.7% |
| Current investments | 50/53 | €101,643 | €86,693 | -€14,950 | -14.7% |
| Cash at bank and in hand | 54/58 | €29,671 | €2,433 | -€27,238 | -91.8% |
| Deferred charges and accrued income | 490/1 | €1,196 | - | -€1,196 | |
| Total equity and liabilities | 10/49 | €770,920 | €705,383 | -€65,537 | -8.5% |
| Equity | 10/15 | €427,632 | €376,951 | -€50,681 | -11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €426,235 | €426,235 | = | 0.0% |
| Distributable reserves | 133 | €426,235 | €426,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,803 | -€55,484 | -€50,681 | -1,055% |
| Provisions and deferred taxes | 16 | €33,000 | €33,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €33,000 | €33,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €33,000 | - | -€33,000 | |
| Other liabilities and charges | 164/5 | - | €33,000 | +€33,000 | |
| Amounts payable | 17/49 | €310,288 | €295,432 | -€14,856 | -4.8% |
| Amounts payable within one year | 42/48 | €310,288 | €295,432 | -€14,856 | -4.8% |
| Trade debts | 44 | €3,589 | €5,464 | +€1,874 | +52.2% |
| Suppliers | 440/4 | €3,589 | €5,464 | +€1,874 | +52.2% |
| Taxes, remuneration and social security | 45 | €1,795 | €2,149 | +€353 | +19.7% |
| Taxes | 450/3 | €1,795 | €2,149 | +€353 | +19.7% |
| Other amounts payable | 47/48 | €304,904 | €287,820 | -€17,084 | -5.6% |
| Non-recurring operating income | 76A | €4,817 | - | -€4,817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,752 | €37,366 | +€2,614 | +7.5% |
| Other operating charges | 640/8 | €5,257 | €5,289 | +€32 | +0.6% |
| Gross operating margin | 9900 | €33,569 | -€10,029 | -€43,598 | |
| Operating profit (loss) | 9901 | -€6,440 | -€52,684 | -€46,244 | -718% |
| Financial income | 75/76B | €2,211 | €2,604 | +€393 | +17.8% |
| Recurring financial income | 75 | €2,211 | €2,604 | +€393 | +17.8% |
| Financial charges | 65/66B | €407 | €353 | -€53 | -13.1% |
| Recurring financial charges | 65 | €407 | €353 | -€53 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,636 | -€50,433 | -€45,797 | -988% |
| Income taxes | 67/77 | €501 | €248 | -€254 | -50.6% |
| Profit (loss) for the period | 9904 | -€5,137 | -€50,681 | -€45,544 | -887% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,137 | -€50,681 | -€45,544 | -887% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.