EMTAOTEE: 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.
EMTAOTEE
Largest movements
- Cash -€1,389
down €1,389 (-24.2%), from €5,741 to €4,352
mainly Tax, wage and social debts (-€1,371) and Receivables within one year (-€509)
- Receivables within one year +€509
up €509 (+8.5%), from €6,000 to €6,509
of which Other amounts receivable: +€509
- Tax, wage and social debts -€1,371
no longer reported in 2025 (was €1,371)
- Profit (loss) carried forward +€254
up €254 (+41.8%), from -€608 to -€354
- Trade debts +€237
up €237 (+24.5%), from €965 to €1,202
- Gross operating margin -€957
down €957 (-52.3%), from €1,830 to €873
- Depreciation -€61
no longer reported in 2025 (was €61)
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 | €11,741 | €10,861 | -€880 | -7.5% |
| Current assets | 29/58 | €11,741 | €10,861 | -€880 | -7.5% |
| Amounts receivable within one year | 40/41 | €6,000 | €6,509 | +€509 | +8.5% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 41 | - | €509 | +€509 | |
| Cash at bank and in hand | 54/58 | €5,741 | €4,352 | -€1,389 | -24.2% |
| Total equity and liabilities | 10/49 | €11,741 | €10,861 | -€880 | -7.5% |
| Equity | 10/15 | €8,692 | €8,946 | +€254 | +2.9% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€608 | -€354 | +€254 | +41.8% |
| Amounts payable | 17/49 | €3,049 | €1,915 | -€1,135 | -37.2% |
| Amounts payable within one year | 42/48 | €3,049 | €1,915 | -€1,135 | -37.2% |
| Trade debts | 44 | €965 | €1,202 | +€237 | +24.5% |
| Suppliers | 440/4 | €965 | €1,202 | +€237 | +24.5% |
| Taxes, remuneration and social security | 45 | €1,371 | - | -€1,371 | |
| Taxes | 450/3 | €1,371 | - | -€1,371 | |
| Other amounts payable | 47/48 | €713 | €713 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61 | - | -€61 | |
| Other operating charges | 640/8 | €528 | €539 | +€11 | +2.1% |
| Gross operating margin | 9900 | €1,830 | €873 | -€957 | -52.3% |
| Operating profit (loss) | 9901 | €1,240 | €333 | -€907 | -73.1% |
| Financial charges | 65/66B | €72 | €79 | +€7 | +9.5% |
| Recurring financial charges | 65 | €72 | €79 | +€7 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €1,168 | €254 | -€914 | -78.2% |
| Profit (loss) for the period | 9904 | €1,168 | €254 | -€914 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,168 | €254 | -€914 | -78.2% |
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 12 October 2026 via checked.be.