EMOSMA: 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.
EMOSMA
Largest movements
- Cash +€111,904
up €111,904 (+65.7%), from €170,341 to €282,246
mainly Net result for the year (+€134,794) and Other debts (+€110,803)
- Tangible fixed assets +€66,921
new in 2025: €66,921
of which Furniture and vehicles: +€64,191
- Receivables within one year -€16,666
down €16,666 (-65.1%), from €25,585 to €8,919
of which Trade receivables: -€13,898
- Other debts +€110,803
up €110,803 (+82.3%), from €134,708 to €245,511
- Debts after one year +€46,394
new in 2025: €46,394
- Trade debts -€16,909
no longer reported in 2025 (was €16,909)
- Tax, wage and social debts +€12,376
up €12,376 (+27.3%), from €45,281 to €57,658
of which Taxes: +€13,898
- Current portion of long-term debt +€11,282
new in 2025: €11,282
- Gross operating margin +€50,983
up €50,983 (+39.1%), from €130,417 to €181,400
- Taxes +€14,400
up €14,400 (+49.8%), from €28,944 to €43,344
- Depreciation +€2,522
new in 2025: €2,522
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 | €199,898 | €363,844 | +€163,946 | +82.0% |
| Fixed assets | 21/28 | - | €66,921 | +€66,921 | |
| Tangible fixed assets | 22/27 | - | €66,921 | +€66,921 | |
| Furniture and vehicles | 24 | - | €64,191 | +€64,191 | |
| Other tangible fixed assets | 26 | - | €2,730 | +€2,730 | |
| Current assets | 29/58 | €199,898 | €296,923 | +€97,025 | +48.5% |
| Amounts receivable within one year | 40/41 | €25,585 | €8,919 | -€16,666 | -65.1% |
| Trade receivables | 40 | €20,449 | €6,551 | -€13,898 | -68.0% |
| Other amounts receivable | 41 | €5,136 | €2,368 | -€2,768 | -53.9% |
| Cash at bank and in hand | 54/58 | €170,341 | €282,246 | +€111,904 | +65.7% |
| Deferred charges and accrued income | 490/1 | €3,972 | €5,758 | +€1,787 | +45.0% |
| Total equity and liabilities | 10/49 | €199,898 | €363,844 | +€163,946 | +82.0% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €196,898 | €360,844 | +€163,946 | +83.3% |
| Amounts payable after more than one year | 17 | - | €46,394 | +€46,394 | |
| Financial debts | 170/4 | - | €46,394 | +€46,394 | |
| Amounts payable within one year | 42/48 | €196,898 | €314,450 | +€117,552 | +59.7% |
| Current portion of amounts payable after more than one year | 42 | - | €11,282 | +€11,282 | |
| Trade debts | 44 | €16,909 | - | -€16,909 | |
| Suppliers | 440/4 | €16,909 | - | -€16,909 | |
| Taxes, remuneration and social security | 45 | €45,281 | €57,658 | +€12,376 | +27.3% |
| Taxes | 450/3 | €43,760 | €57,658 | +€13,898 | +31.8% |
| Remuneration and social security | 454/9 | €1,521 | - | -€1,521 | |
| Other amounts payable | 47/48 | €134,708 | €245,511 | +€110,803 | +82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,522 | +€2,522 | |
| Other operating charges | 640/8 | €684 | €436 | -€248 | -36.3% |
| Gross operating margin | 9900 | €130,417 | €181,400 | +€50,983 | +39.1% |
| Operating profit (loss) | 9901 | €129,732 | €178,441 | +€48,709 | +37.5% |
| Financial income | 75/76B | €136 | €94 | -€42 | -31.0% |
| Recurring financial income | 75 | €136 | €94 | -€42 | -31.0% |
| Financial charges | 65/66B | €206 | €397 | +€191 | +92.8% |
| Recurring financial charges | 65 | €206 | €397 | +€191 | +92.8% |
| Profit (loss) for the period before taxes | 9903 | €129,662 | €178,138 | +€48,476 | +37.4% |
| Income taxes | 67/77 | €28,944 | €43,344 | +€14,400 | +49.8% |
| Profit (loss) for the period | 9904 | €100,719 | €134,794 | +€34,076 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €100,719 | €134,794 | +€34,076 | +33.8% |
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 4 October 2026 via checked.be.