EMOS: 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.
EMOS
Largest movements
- Current investments +€32,815
up €32,815 (+26.3%), from €125,000 to €157,815
- Receivables after one year -€13,012
down €13,012 (-100%), from €13,012 to €0
- Cash -€7,610
down €7,610 (-12.6%), from €60,553 to €52,943
mainly Current investments (-€32,815) and Contributions, distributions and other (-€17,440)
- Receivables within one year -€3,158
down €3,158 (-38.1%), from €8,290 to €5,132
of which Other amounts receivable: -€2,976
- Reserves +€5,442
up €5,442 (+2.6%), from €205,719 to €211,160
- Depreciation -€6,554
down €6,554 (-75.5%), from €8,684 to €2,130
- Taxes +€2,240
up €2,240 (+25.4%), from €8,826 to €11,066
- Gross operating margin +€1,437
up €1,437 (+4.4%), from €32,467 to €33,904
- Financial charges +€485
up €485 (+284%), from €171 to €656
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 | €212,983 | €219,818 | +€6,835 | +3.2% |
| Fixed assets | 21/28 | €4,774 | €2,644 | -€2,130 | -44.6% |
| Tangible fixed assets | 22/27 | €4,774 | €2,644 | -€2,130 | -44.6% |
| Furniture and vehicles | 24 | €4,774 | €2,644 | -€2,130 | -44.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €208,209 | €217,174 | +€8,965 | +4.3% |
| Amounts receivable after more than one year | 29 | €13,012 | €0 | -€13,012 | -100% |
| Other amounts receivable | 291 | €13,012 | €0 | -€13,012 | -100% |
| Amounts receivable within one year | 40/41 | €8,290 | €5,132 | -€3,158 | -38.1% |
| Trade receivables | 40 | €311 | €129 | -€182 | -58.4% |
| Other amounts receivable | 41 | €7,979 | €5,003 | -€2,976 | -37.3% |
| Current investments | 50/53 | €125,000 | €157,815 | +€32,815 | +26.3% |
| Cash at bank and in hand | 54/58 | €60,553 | €52,943 | -€7,610 | -12.6% |
| Deferred charges and accrued income | 490/1 | €1,354 | €1,284 | -€70 | -5.2% |
| Total equity and liabilities | 10/49 | €212,983 | €219,818 | +€6,835 | +3.2% |
| Equity | 10/15 | €211,919 | €217,360 | +€5,442 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €205,719 | €211,160 | +€5,442 | +2.6% |
| Distributable reserves | 133 | €205,719 | €211,160 | +€5,442 | +2.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,064 | €2,458 | +€1,393 | +131% |
| Amounts payable within one year | 42/48 | €1,064 | €2,458 | +€1,393 | +131% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | - | €290 | +€290 | |
| Suppliers | 440/4 | - | €290 | +€290 | |
| Taxes, remuneration and social security | 45 | €1,064 | €2,168 | +€1,103 | +104% |
| Taxes | 450/3 | €1,064 | €2,168 | +€1,103 | +104% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,684 | €2,130 | -€6,554 | -75.5% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €32,467 | €33,904 | +€1,437 | +4.4% |
| Operating profit (loss) | 9901 | €23,334 | €31,313 | +€7,979 | +34.2% |
| Financial income | 75/76B | €3,203 | €3,291 | +€87 | +2.7% |
| Recurring financial income | 75 | €3,203 | €3,291 | +€87 | +2.7% |
| Financial charges | 65/66B | €171 | €656 | +€485 | +284% |
| Recurring financial charges | 65 | €171 | €656 | +€485 | +284% |
| Profit (loss) for the period before taxes | 9903 | €26,366 | €33,947 | +€7,581 | +28.8% |
| Income taxes | 67/77 | €8,826 | €11,066 | +€2,240 | +25.4% |
| Profit (loss) for the period | 9904 | €17,541 | €22,882 | +€5,341 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,541 | €22,882 | +€5,341 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.