EMOVATION: 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.
EMOVATION
Largest movements
- Receivables within one year -€24,144
down €24,144 (-60.0%), from €40,251 to €16,107
of which Other amounts receivable: -€29,130
- Tangible fixed assets -€20,088
down €20,088 (-32.2%), from €62,393 to €42,305
of which Furniture and vehicles: -€17,023
- Deferred charges and accrued income -€1,903
down €1,903 (-100.0%), from €1,903 to €0
- Profit (loss) carried forward -€23,807
down €23,807 (-37.6%), from -€63,235 to -€87,042
- Other debts -€14,236
down €14,236 (-100.0%), from €14,236 to €0
- Trade debts -€8,433
down €8,433 (-95.9%), from €8,790 to €358
- Gross operating margin +€19,074
up €19,074 (+84.1%), from -€22,692 to -€3,618
- Financial income +€765
up €765 (+146.5%), from €522 to €1,286
- Depreciation -€748
down €748 (-3.6%), from €20,836 to €20,088
- Financial charges +€249
up €249 (+343.2%), from €72 to €321
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 | €108,019 | €61,542 | -€46,477 | -43.0% |
| Fixed assets | 21/28 | €62,486 | €42,398 | -€20,088 | -32.1% |
| Tangible fixed assets | 22/27 | €62,393 | €42,305 | -€20,088 | -32.2% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,265 | €687 | -€2,579 | -79.0% |
| Furniture and vehicles | 24 | €51,207 | €34,184 | -€17,023 | -33.2% |
| Other tangible fixed assets | 26 | €7,920 | €7,434 | -€486 | -6.1% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €45,533 | €19,144 | -€26,388 | -58.0% |
| Amounts receivable within one year | 40/41 | €40,251 | €16,107 | -€24,144 | -60.0% |
| Trade receivables | 40 | €0 | €4,986 | +€4,986 | |
| Other amounts receivable | 41 | €40,251 | €11,121 | -€29,130 | -72.4% |
| Cash at bank and in hand | 54/58 | €3,379 | €3,037 | -€342 | -10.1% |
| Deferred charges and accrued income | 490/1 | €1,903 | €0 | -€1,903 | -100.0% |
| Total equity and liabilities | 10/49 | €108,019 | €61,542 | -€46,477 | -43.0% |
| Equity | 10/15 | €82,962 | €59,155 | -€23,807 | -28.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,597 | €127,597 | = | 0.0% |
| 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 | €125,737 | €125,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,235 | -€87,042 | -€23,807 | -37.6% |
| Amounts payable | 17/49 | €25,057 | €2,388 | -€22,669 | -90.5% |
| Amounts payable within one year | 42/48 | €25,057 | €2,388 | -€22,669 | -90.5% |
| Trade debts | 44 | €8,790 | €358 | -€8,433 | -95.9% |
| Suppliers | 440/4 | €8,790 | €358 | -€8,433 | -95.9% |
| Taxes, remuneration and social security | 45 | €2,030 | €2,030 | = | 0.0% |
| Taxes | 450/3 | €2,030 | €2,030 | = | 0.0% |
| Other amounts payable | 47/48 | €14,236 | €0 | -€14,236 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,836 | €20,088 | -€748 | -3.6% |
| Other operating charges | 640/8 | €693 | €873 | +€180 | +26.0% |
| Gross operating margin | 9900 | -€22,692 | -€3,618 | +€19,074 | +84.1% |
| Operating profit (loss) | 9901 | -€44,221 | -€24,579 | +€19,642 | +44.4% |
| Financial income | 75/76B | €522 | €1,286 | +€765 | +146.5% |
| Recurring financial income | 75 | €522 | €1,286 | +€765 | +146.5% |
| Financial charges | 65/66B | €72 | €321 | +€249 | +343.2% |
| Recurring financial charges | 65 | €72 | €321 | +€249 | +343.2% |
| Profit (loss) for the period before taxes | 9903 | -€43,771 | -€23,614 | +€20,158 | +46.1% |
| Income taxes | 67/77 | €0 | €194 | +€194 | |
| Profit (loss) for the period | 9904 | -€43,771 | -€23,807 | +€19,964 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,771 | -€23,807 | +€19,964 | +45.6% |
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 5 October 2026 via checked.be.