EMOTION WEAR: 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.
EMOTION WEAR
Largest movements
- Receivables within one year -€22,300
down €22,300 (-96.3%), from €23,164 to €864
- Cash +€14,407
up €14,407 (+33.7%), from €42,764 to €57,171
mainly Receivables within one year (+€22,300) and Trade debts (+€6,615)
- Other debts -€16,000
no longer reported in 2025 (was €16,000)
- Trade debts +€6,615
up €6,615 (+23.8%), from €27,778 to €34,393
- Tax, wage and social debts +€4,940
up €4,940 (+71.9%), from €6,871 to €11,811
- Reserves -€4,120
down €4,120 (-28.9%), from €14,240 to €10,120
- Gross operating margin -€24,091
down €24,091, from €20,601 to -€3,490
- Taxes -€3,560
no longer reported in 2025 (was €3,560)
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 | €68,889 | €60,324 | -€8,565 | -12.4% |
| Current assets | 29/58 | €68,889 | €60,324 | -€8,565 | -12.4% |
| Stocks and contracts in progress | 3 | €2,866 | €2,194 | -€672 | -23.4% |
| Stocks | 30/36 | €2,866 | €2,194 | -€672 | -23.4% |
| Amounts receivable within one year | 40/41 | €23,164 | €864 | -€22,300 | -96.3% |
| Trade receivables | 40 | €23,164 | €864 | -€22,300 | -96.3% |
| Cash at bank and in hand | 54/58 | €42,764 | €57,171 | +€14,407 | +33.7% |
| Deferred charges and accrued income | 490/1 | €95 | €95 | = | 0.0% |
| Total equity and liabilities | 10/49 | €68,889 | €60,324 | -€8,565 | -12.4% |
| Equity | 10/15 | €18,240 | €14,120 | -€4,120 | -22.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €14,240 | €10,120 | -€4,120 | -28.9% |
| Distributable reserves | 133 | €14,240 | €10,120 | -€4,120 | -28.9% |
| Amounts payable | 17/49 | €50,649 | €46,204 | -€4,445 | -8.8% |
| Amounts payable within one year | 42/48 | €50,649 | €46,204 | -€4,445 | -8.8% |
| Trade debts | 44 | €27,778 | €34,393 | +€6,615 | +23.8% |
| Suppliers | 440/4 | €27,778 | €34,393 | +€6,615 | +23.8% |
| Taxes, remuneration and social security | 45 | €6,871 | €11,811 | +€4,940 | +71.9% |
| Taxes | 450/3 | €6,871 | €11,811 | +€4,940 | +71.9% |
| Other amounts payable | 47/48 | €16,000 | - | -€16,000 | |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €20,601 | -€3,490 | -€24,091 | |
| Operating profit (loss) | 9901 | €20,032 | -€4,075 | -€24,107 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €69 | €45 | -€24 | -34.5% |
| Recurring financial charges | 65 | €69 | €45 | -€24 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €19,965 | -€4,120 | -€24,085 | |
| Income taxes | 67/77 | €3,560 | - | -€3,560 | |
| Profit (loss) for the period | 9904 | €16,405 | -€4,120 | -€20,525 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,405 | -€4,120 | -€20,525 |
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 29 October 2026 via checked.be.