EMOSCIENCE: what changed
Two fiscal 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.
EMOSCIENCE
Largest movements
- Cash +€25,985
up €25,985 (+33.9%), from €76,662 to €102,647
mainly Other debts (+€39,900) and Depreciation (+€11,760)
- Tangible fixed assets -€11,760
down €11,760 (-29.1%), from €40,369 to €28,609
- Receivables within one year -€8,984
down €8,984 (-20.7%), from €43,390 to €34,406
of which Trade receivables: -€7,246
- Reserves -€42,000
down €42,000 (-34.8%), from €120,560 to €78,560
of which Distributable reserves: -€42,000
- Other debts +€39,900
new in 2025: €39,900
- Tax, wage and social debts +€7,567
up €7,567 (+39.0%), from €19,419 to €26,986
of which Remuneration and social security: +€9,206
- Gross operating margin -€17,767
down €17,767 (-58.7%), from €30,270 to €12,503
- Taxes -€3,742
down €3,742 (-86.1%), from €4,346 to €603
- Financial charges +€508
up €508 (+3908.9%), from €13 to €521
- Other operating charges -€384
no longer reported in 2025 (was €384)
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.
Cash bridge derived
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 | €160,421 | €165,662 | +€5,241 | +3.3% |
| Fixed assets | 21/28 | €40,369 | €28,609 | -€11,760 | -29.1% |
| Tangible fixed assets | 22/27 | €40,369 | €28,609 | -€11,760 | -29.1% |
| Other tangible fixed assets | 26 | €40,369 | €28,609 | -€11,760 | -29.1% |
| Current assets | 29/58 | €120,052 | €137,053 | +€17,001 | +14.2% |
| Amounts receivable within one year | 40/41 | €43,390 | €34,406 | -€8,984 | -20.7% |
| Trade receivables | 40 | €39,749 | €32,503 | -€7,246 | -18.2% |
| Other amounts receivable | 41 | €3,640 | €1,902 | -€1,738 | -47.7% |
| Cash at bank and in hand | 54/58 | €76,662 | €102,647 | +€25,985 | +33.9% |
| Total equity and liabilities | 10/49 | €160,421 | €165,662 | +€5,241 | +3.3% |
| Equity | 10/15 | €140,326 | €97,946 | -€42,381 | -30.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120,560 | €78,560 | -€42,000 | -34.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €118,700 | €76,700 | -€42,000 | -35.4% |
| Profit (loss) carried forward | 14 | €7,366 | €6,986 | -€381 | -5.2% |
| Amounts payable | 17/49 | €20,095 | €67,717 | +€47,622 | +237.0% |
| Amounts payable within one year | 42/48 | €20,095 | €67,717 | +€47,622 | +237.0% |
| Trade debts | 44 | €676 | €831 | +€155 | +22.9% |
| Suppliers | 440/4 | €676 | €831 | +€155 | +22.9% |
| Taxes, remuneration and social security | 45 | €19,419 | €26,986 | +€7,567 | +39.0% |
| Taxes | 450/3 | €4,342 | €2,703 | -€1,639 | -37.7% |
| Remuneration and social security | 454/9 | €15,077 | €24,283 | +€9,206 | +61.1% |
| Other amounts payable | 47/48 | - | €39,900 | +€39,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,574 | €11,760 | +€186 | +1.6% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €30,270 | €12,503 | -€17,767 | -58.7% |
| Operating profit (loss) | 9901 | €18,312 | €743 | -€17,569 | -95.9% |
| Financial charges | 65/66B | €13 | €521 | +€508 | +3908.9% |
| Recurring financial charges | 65 | €13 | €521 | +€508 | +3908.9% |
| Profit (loss) for the period before taxes | 9903 | €18,299 | €223 | -€18,076 | -98.8% |
| Income taxes | 67/77 | €4,346 | €603 | -€3,742 | -86.1% |
| Profit (loss) for the period | 9904 | €13,953 | -€381 | -€14,334 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,953 | -€381 | -€14,334 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.