EMPORIA: 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.
EMPORIA
Largest movements
- Receivables after one year +€60,000
up €60,000 (+750%), from €8,000 to €68,000
- Receivables within one year +€11,666
up €11,666 (+59.5%), from €19,619 to €31,285
of which Trade receivables: +€10,808
- Tangible fixed assets -€3,208
down €3,208 (-28.8%), from €11,141 to €7,933
of which Furniture and vehicles: -€2,602
- Profit (loss) carried forward +€68,371
up €68,371 (+34.5%), from €198,158 to €266,529
- Tax, wage and social debts -€8,019
down €8,019 (-28.7%), from €27,965 to €19,946
- Gross operating margin +€73,548
up €73,548 (+347%), from €21,211 to €94,758
- Taxes +€15,081
up €15,081 (+344%), from €4,380 to €19,461
- Other operating charges +€1,240
up €1,240 (+120%), from €1,035 to €2,275
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,082 | €304,364 | +€64,282 | +26.8% |
| Fixed assets | 21/28 | €11,141 | €7,933 | -€3,208 | -28.8% |
| Tangible fixed assets | 22/27 | €11,141 | €7,933 | -€3,208 | -28.8% |
| Furniture and vehicles | 24 | €6,992 | €4,390 | -€2,602 | -37.2% |
| Other tangible fixed assets | 26 | €4,150 | €3,543 | -€606 | -14.6% |
| Current assets | 29/58 | €228,941 | €296,431 | +€67,490 | +29.5% |
| Amounts receivable after more than one year | 29 | €8,000 | €68,000 | +€60,000 | +750% |
| Other amounts receivable | 291 | €8,000 | €68,000 | +€60,000 | +750% |
| Amounts receivable within one year | 40/41 | €19,619 | €31,285 | +€11,666 | +59.5% |
| Trade receivables | 40 | €19,604 | €30,412 | +€10,808 | +55.1% |
| Other amounts receivable | 41 | €15 | €872 | +€857 | +5,670% |
| Cash at bank and in hand | 54/58 | €199,240 | €196,918 | -€2,322 | -1.2% |
| Deferred charges and accrued income | 490/1 | €2,082 | €228 | -€1,854 | -89.0% |
| Total equity and liabilities | 10/49 | €240,082 | €304,364 | +€64,282 | +26.8% |
| Equity | 10/15 | €208,158 | €276,529 | +€68,371 | +32.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,158 | €266,529 | +€68,371 | +34.5% |
| Amounts payable | 17/49 | €31,924 | €27,835 | -€4,089 | -12.8% |
| Amounts payable within one year | 42/48 | €31,924 | €25,344 | -€6,580 | -20.6% |
| Trade debts | 44 | €3,520 | €5,398 | +€1,878 | +53.4% |
| Suppliers | 440/4 | €3,520 | €5,398 | +€1,878 | +53.4% |
| Taxes, remuneration and social security | 45 | €27,965 | €19,946 | -€8,019 | -28.7% |
| Taxes | 450/3 | €27,965 | €19,946 | -€8,019 | -28.7% |
| Other amounts payable | 47/48 | €439 | €0 | -€439 | -100% |
| Accrued charges and deferred income | 492/3 | - | €2,491 | +€2,491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,684 | €3,208 | +€524 | +19.5% |
| Other operating charges | 640/8 | €1,035 | €2,275 | +€1,240 | +120% |
| Gross operating margin | 9900 | €21,211 | €94,758 | +€73,548 | +347% |
| Operating profit (loss) | 9901 | €17,492 | €89,275 | +€71,783 | +410% |
| Financial income | 75/76B | €422 | €1,085 | +€663 | +157% |
| Recurring financial income | 75 | €422 | €1,085 | +€663 | +157% |
| Financial charges | 65/66B | €3,171 | €2,529 | -€643 | -20.3% |
| Recurring financial charges | 65 | €3,171 | €2,529 | -€643 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €14,743 | €87,831 | +€73,089 | +496% |
| Income taxes | 67/77 | €4,380 | €19,461 | +€15,081 | +344% |
| Profit (loss) for the period | 9904 | €10,363 | €68,371 | +€58,008 | +560% |
| Profit (loss) for the period to be appropriated | 9905 | €10,363 | €68,371 | +€58,008 | +560% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.