EMOS: what changed
What changed
EMOS
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€9,546
2024 · €3,483-€13,029
Equity
€23,123
2024 · €32,669-€9,546
Cash
€8,997
2024 · €10,444-€1,447
Balance sheet total
€156,566
2024 · €163,031-€6,465
Largest movements
Assets
- Tangible fixed assets -€25,643
down €25,643 (-22.3%), from €114,931 to €89,288
of which Leasing and similar rights: -€33,263
- Receivables within one year +€21,354
up €21,354 (+70.8%), from €30,145 to €51,499
of which Other amounts receivable: +€11,249
Equity and liabilities
- Debts after one year -€30,020
down €30,020 (-84.3%), from €35,607 to €5,587
- Other debts +€20,865
up €20,865 (+69.3%), from €30,124 to €50,989
- Trade debts +€12,735
up €12,735 (+46.1%), from €27,595 to €40,330
- Profit (loss) carried forward -€9,546
down €9,546 (-78.2%), from €12,209 to €2,663
- Current portion of long-term debt -€4,365
down €4,365 (-24.8%), from €17,624 to €13,259
Income statement
- Staff costs +€5,360
up €5,360 (+15.7%), from €34,220 to €39,580
- Gross operating margin -€4,924
down €4,924 (-7.6%), from €65,086 to €60,162
- Financial charges +€2,740
up €2,740 (+164%), from €1,675 to €4,415
- Taxes -€1,077
down €1,077 (-85.7%), from €1,256 to €179
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
€3,483
Gross operating margin
-€4,924
Staff costs
-€5,360
Depreciation
-€492
Other operating charges
-€601
Financial income
+€11
Financial charges
-€2,740
Taxes
+€1,077
Result 2025
-€9,546
raises the resultlowers the result
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
+€31,747
Investment
+€1,191
Financing
-€34,385
Cash 2024
€10,444
From operations (derived)
+€31,747
Net result for the year
-€9,546
Depreciation
+€24,452
Stocks and contracts
-€541
Receivables within one year
-€21,354
Deferred charges and accrued income
+€1,270
Trade debts
+€12,735
Tax, wage and social debts
+€3,866
Other debts
+€20,865
Investment (derived)
+€1,191
Investment in fixed assets (net)
+€1,191
Financing
-€34,385
Debts after one year
-€30,020
Current portion of long-term debt
-€4,365
Cash 2025
€8,997
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,031 | €156,566 | -€6,465 | -4.0% |
| Fixed assets | 21/28 | €115,046 | €89,403 | -€25,643 | -22.3% |
| Tangible fixed assets | 22/27 | €114,931 | €89,288 | -€25,643 | -22.3% |
| Plant, machinery and equipment | 23 | €66,794 | €57,679 | -€9,115 | -13.6% |
| Furniture and vehicles | 24 | €4,964 | €21,699 | +€16,735 | +337% |
| Leasing and similar rights | 25 | €43,173 | €9,910 | -€33,263 | -77.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €47,985 | €67,163 | +€19,178 | +40.0% |
| Stocks and contracts in progress | 3 | €5,559 | €6,100 | +€541 | +9.7% |
| Stocks | 30/36 | €5,559 | €6,100 | +€541 | +9.7% |
| Amounts receivable within one year | 40/41 | €30,145 | €51,499 | +€21,354 | +70.8% |
| Trade receivables | 40 | €28,608 | €38,713 | +€10,105 | +35.3% |
| Other amounts receivable | 41 | €1,537 | €12,786 | +€11,249 | +732% |
| Cash at bank and in hand | 54/58 | €10,444 | €8,997 | -€1,447 | -13.9% |
| Deferred charges and accrued income | 490/1 | €1,837 | €567 | -€1,270 | -69.1% |
| Total equity and liabilities | 10/49 | €163,031 | €156,566 | -€6,465 | -4.0% |
| Equity | 10/15 | €32,669 | €23,123 | -€9,546 | -29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,209 | €2,663 | -€9,546 | -78.2% |
| Amounts payable | 17/49 | €130,362 | €133,443 | +€3,081 | +2.4% |
| Amounts payable after more than one year | 17 | €35,607 | €5,587 | -€30,020 | -84.3% |
| Financial debts | 170/4 | €35,607 | €5,587 | -€30,020 | -84.3% |
| Amounts payable within one year | 42/48 | €94,755 | €127,856 | +€33,101 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €17,624 | €13,259 | -€4,365 | -24.8% |
| Trade debts | 44 | €27,595 | €40,330 | +€12,735 | +46.1% |
| Suppliers | 440/4 | €27,595 | €40,330 | +€12,735 | +46.1% |
| Taxes, remuneration and social security | 45 | €19,412 | €23,278 | +€3,866 | +19.9% |
| Taxes | 450/3 | €6,740 | €4,666 | -€2,074 | -30.8% |
| Remuneration and social security | 454/9 | €12,672 | €18,612 | +€5,940 | +46.9% |
| Other amounts payable | 47/48 | €30,124 | €50,989 | +€20,865 | +69.3% |
| Remuneration, social security and pensions | 62 | €34,220 | €39,580 | +€5,360 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,960 | €24,452 | +€492 | +2.1% |
| Other operating charges | 640/8 | €492 | €1,093 | +€601 | +122% |
| Gross operating margin | 9900 | €65,086 | €60,162 | -€4,924 | -7.6% |
| Operating profit (loss) | 9901 | €6,414 | -€4,963 | -€11,377 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €1,675 | €4,415 | +€2,740 | +164% |
| Recurring financial charges | 65 | €1,675 | €4,415 | +€2,740 | +164% |
| Profit (loss) for the period before taxes | 9903 | €4,739 | -€9,367 | -€14,106 | |
| Income taxes | 67/77 | €1,256 | €179 | -€1,077 | -85.7% |
| Profit (loss) for the period | 9904 | €3,483 | -€9,546 | -€13,029 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,483 | -€9,546 | -€13,029 |
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 7 November 2026 via checked.be.