Emosa: 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.
Emosa
Largest movements
- Receivables within one year +€22,166
up €22,166 (+81.2%), from €27,307 to €49,474
of which Trade receivables: +€22,503
- Deferred charges and accrued income -€11,003
down €11,003 (-37.4%), from €29,386 to €18,383
- Tangible fixed assets +€5,865
up €5,865 (+588%), from €997 to €6,861
of which Furniture and vehicles: +€6,470
- Cash -€1,162
down €1,162 (-6.7%), from €17,358 to €16,197
mainly Receivables within one year (-€22,166) and Contributions, distributions and other (-€20,000)
- Other debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€3,575
down €3,575 (-61.5%), from €5,817 to €2,242
- Trade debts -€2,961
down €2,961 (-30.6%), from €9,677 to €6,717
- Profit (loss) carried forward +€2,402
up €2,402 (+4.7%), from €51,628 to €54,030
- Taxes -€3,575
down €3,575 (-74.2%), from €4,817 to €1,242
- Gross operating margin +€3,330
up €3,330 (+12.8%), from €26,036 to €29,366
- Other operating charges -€519
down €519 (-13.7%), from €3,785 to €3,266
- Depreciation -€491
down €491 (-18.8%), from €2,616 to €2,125
- Financial charges -€399
down €399 (-54.7%), from €729 to €330
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 | €75,182 | €91,049 | +€15,867 | +21.1% |
| Fixed assets | 21/28 | €1,130 | €6,995 | +€5,865 | +519% |
| Tangible fixed assets | 22/27 | €997 | €6,861 | +€5,865 | +588% |
| Plant, machinery and equipment | 23 | €605 | - | -€605 | |
| Furniture and vehicles | 24 | €392 | €6,861 | +€6,470 | +1,652% |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €74,052 | €84,054 | +€10,002 | +13.5% |
| Amounts receivable within one year | 40/41 | €27,307 | €49,474 | +€22,166 | +81.2% |
| Trade receivables | 40 | €24,253 | €46,757 | +€22,503 | +92.8% |
| Other amounts receivable | 41 | €3,054 | €2,717 | -€337 | -11.0% |
| Cash at bank and in hand | 54/58 | €17,358 | €16,197 | -€1,162 | -6.7% |
| Deferred charges and accrued income | 490/1 | €29,386 | €18,383 | -€11,003 | -37.4% |
| Total equity and liabilities | 10/49 | €75,182 | €91,049 | +€15,867 | +21.1% |
| Equity | 10/15 | €59,688 | €62,090 | +€2,402 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,628 | €54,030 | +€2,402 | +4.7% |
| Amounts payable | 17/49 | €15,494 | €28,959 | +€13,464 | +86.9% |
| Amounts payable within one year | 42/48 | €15,494 | €28,959 | +€13,464 | +86.9% |
| Trade debts | 44 | €9,677 | €6,717 | -€2,961 | -30.6% |
| Suppliers | 440/4 | €9,677 | €6,717 | -€2,961 | -30.6% |
| Taxes, remuneration and social security | 45 | €5,817 | €2,242 | -€3,575 | -61.5% |
| Taxes | 450/3 | €5,817 | €2,242 | -€3,575 | -61.5% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Non-recurring operating income | 76A | €6,198 | €7,025 | +€826 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,616 | €2,125 | -€491 | -18.8% |
| Other operating charges | 640/8 | €3,785 | €3,266 | -€519 | -13.7% |
| Gross operating margin | 9900 | €26,036 | €29,366 | +€3,330 | +12.8% |
| Operating profit (loss) | 9901 | €19,635 | €23,974 | +€4,340 | +22.1% |
| Financial charges | 65/66B | €729 | €330 | -€399 | -54.7% |
| Recurring financial charges | 65 | €729 | €330 | -€399 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €18,905 | €23,644 | +€4,739 | +25.1% |
| Income taxes | 67/77 | €4,817 | €1,242 | -€3,575 | -74.2% |
| Profit (loss) for the period | 9904 | €14,089 | €22,402 | +€8,314 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,089 | €22,402 | +€8,314 | +59.0% |
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.