EmoStasis: 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.
EmoStasis
Largest movements
- Intangible fixed assets -€11,700
down €11,700 (-20.3%), from €57,525 to €45,825
- Cash +€4,076
up €4,076 (+24.8%), from €16,411 to €20,487
mainly Depreciation (+€16,111) and Net result for the year (+€12,548)
- Tangible fixed assets -€2,210
down €2,210 (-60.0%), from €3,684 to €1,475
- Profit (loss) carried forward -€10,015
down €10,015 (-100.0%), from €10,015 to €0
- Other debts +€7,869
up €7,869 (+20.4%), from €38,630 to €46,499
- Debts after one year -€7,375
down €7,375 (-42.5%), from €17,363 to €9,988
- Taxes +€872
up €872 (+28.5%), from €3,063 to €3,935
- Depreciation +€728
up €728 (+4.7%), from €15,383 to €16,111
- Gross operating margin -€392
down €392 (-1.1%), from €34,156 to €33,763
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 | €78,159 | €68,695 | -€9,464 | -12.1% |
| Fixed assets | 21/28 | €61,209 | €47,300 | -€13,910 | -22.7% |
| Intangible fixed assets | 21 | €57,525 | €45,825 | -€11,700 | -20.3% |
| Tangible fixed assets | 22/27 | €3,684 | €1,475 | -€2,210 | -60.0% |
| Furniture and vehicles | 24 | €3,684 | €1,475 | -€2,210 | -60.0% |
| Current assets | 29/58 | €16,950 | €21,396 | +€4,446 | +26.2% |
| Amounts receivable within one year | 40/41 | - | €353 | +€353 | |
| Other amounts receivable | 41 | - | €353 | +€353 | |
| Cash at bank and in hand | 54/58 | €16,411 | €20,487 | +€4,076 | +24.8% |
| Deferred charges and accrued income | 490/1 | €539 | €556 | +€17 | +3.1% |
| Total equity and liabilities | 10/49 | €78,159 | €68,695 | -€9,464 | -12.1% |
| Equity | 10/15 | €12,015 | €2,000 | -€10,015 | -83.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,015 | €0 | -€10,015 | -100.0% |
| Amounts payable | 17/49 | €66,144 | €66,695 | +€551 | +0.8% |
| Amounts payable after more than one year | 17 | €17,363 | €9,988 | -€7,375 | -42.5% |
| Financial debts | 170/4 | €17,363 | €9,988 | -€7,375 | -42.5% |
| Amounts payable within one year | 42/48 | €48,781 | €56,707 | +€7,926 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €7,276 | €7,375 | +€98 | +1.3% |
| Trade debts | 44 | €176 | €193 | +€18 | +10.0% |
| Suppliers | 440/4 | €176 | €193 | +€18 | +10.0% |
| Taxes, remuneration and social security | 45 | €2,699 | €2,641 | -€59 | -2.2% |
| Taxes | 450/3 | €2,699 | €2,641 | -€59 | -2.2% |
| Other amounts payable | 47/48 | €38,630 | €46,499 | +€7,869 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,383 | €16,111 | +€728 | +4.7% |
| Other operating charges | 640/8 | €736 | €695 | -€41 | -5.6% |
| Gross operating margin | 9900 | €34,156 | €33,763 | -€392 | -1.1% |
| Operating profit (loss) | 9901 | €18,037 | €16,958 | -€1,079 | -6.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €519 | €475 | -€44 | -8.4% |
| Recurring financial charges | 65 | €519 | €475 | -€44 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €17,518 | €16,483 | -€1,035 | -5.9% |
| Income taxes | 67/77 | €3,063 | €3,935 | +€872 | +28.5% |
| Profit (loss) for the period | 9904 | €14,455 | €12,548 | -€1,907 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,455 | €12,548 | -€1,907 | -13.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.