EMOS-ADVIES: 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-ADVIES
Largest movements
- Cash +€11,923
up €11,923 (+94.9%), from €12,558 to €24,481
mainly Net result for the year (+€15,610) and Receivables within one year (+€2,248)
- Receivables within one year -€2,248
down €2,248 (-5.6%), from €40,054 to €37,805
of which Other amounts receivable: -€1,382
- Tangible fixed assets -€2,176
down €2,176 (-3.8%), from €56,550 to €54,374
of which Furniture and vehicles: -€2,176
- Reserves +€13,775
up €13,775 (+22.6%), from €60,860 to €74,635
of which Distributable reserves: +€13,775
- Tax, wage and social debts -€5,722
down €5,722 (-47.7%), from €12,001 to €6,279
of which Taxes: -€5,722
- Trade debts -€3,000
down €3,000 (-32.7%), from €9,173 to €6,173
- Profit (loss) carried forward +€1,835
up €1,835, from -€1,835 to €0
- Gross operating margin +€22,016
up €22,016 (+414%), from €5,313 to €27,329
- Taxes +€4,445
up €4,445 (+141%), from €3,162 to €7,607
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 | €111,318 | €118,822 | +€7,503 | +6.7% |
| Fixed assets | 21/28 | €57,146 | €54,970 | -€2,176 | -3.8% |
| Tangible fixed assets | 22/27 | €56,550 | €54,374 | -€2,176 | -3.8% |
| Land and buildings | 22 | €52,000 | €52,000 | = | 0.0% |
| Furniture and vehicles | 24 | €4,550 | €2,374 | -€2,176 | -47.8% |
| Financial fixed assets | 28 | €596 | €596 | = | 0.0% |
| Current assets | 29/58 | €54,172 | €63,852 | +€9,680 | +17.9% |
| Amounts receivable within one year | 40/41 | €40,054 | €37,805 | -€2,248 | -5.6% |
| Trade receivables | 40 | €10,374 | €9,508 | -€866 | -8.3% |
| Other amounts receivable | 41 | €29,680 | €28,298 | -€1,382 | -4.7% |
| Cash at bank and in hand | 54/58 | €12,558 | €24,481 | +€11,923 | +94.9% |
| Deferred charges and accrued income | 490/1 | €1,561 | €1,566 | +€5 | +0.3% |
| Total equity and liabilities | 10/49 | €111,318 | €118,822 | +€7,503 | +6.7% |
| Equity | 10/15 | €89,025 | €104,635 | +€15,610 | +17.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €60,860 | €74,635 | +€13,775 | +22.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €60,860 | €74,635 | +€13,775 | +22.6% |
| Profit (loss) carried forward | 14 | -€1,835 | €0 | +€1,835 | |
| Amounts payable | 17/49 | €22,293 | €14,186 | -€8,107 | -36.4% |
| Amounts payable within one year | 42/48 | €21,174 | €12,956 | -€8,219 | -38.8% |
| Financial debts | 43 | - | €504 | +€504 | |
| Credit institutions | 430/8 | - | €504 | +€504 | |
| Trade debts | 44 | €9,173 | €6,173 | -€3,000 | -32.7% |
| Suppliers | 440/4 | €9,173 | €6,173 | -€3,000 | -32.7% |
| Taxes, remuneration and social security | 45 | €12,001 | €6,279 | -€5,722 | -47.7% |
| Taxes | 450/3 | €12,001 | €6,279 | -€5,722 | -47.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,119 | €1,231 | +€112 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,955 | €2,176 | +€222 | +11.3% |
| Other operating charges | 640/8 | €1,337 | €1,423 | +€86 | +6.4% |
| Gross operating margin | 9900 | €5,313 | €27,329 | +€22,016 | +414% |
| Operating profit (loss) | 9901 | €2,021 | €23,729 | +€21,709 | +1,074% |
| Financial charges | 65/66B | €694 | €513 | -€182 | -26.2% |
| Recurring financial charges | 65 | €694 | €513 | -€182 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €1,327 | €23,217 | +€21,890 | +1,650% |
| Income taxes | 67/77 | €3,162 | €7,607 | +€4,445 | +141% |
| Profit (loss) for the period | 9904 | -€1,835 | €15,610 | +€17,445 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,835 | €15,610 | +€17,445 |
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 21 October 2026 via checked.be.