eMViDiA: 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.
eMViDiA
Largest movements
- Cash +€39,090
up €39,090 (+157.1%), from €24,883 to €63,973
mainly Net result for the year (+€69,650) and Depreciation (+€1,435)
- Receivables within one year +€12,758
up €12,758 (+89.1%), from €14,324 to €27,082
of which Trade receivables: +€13,412
- Tangible fixed assets +€3,301
up €3,301 (+112.2%), from €2,942 to €6,242
of which Furniture and vehicles: +€2,192
- Profit (loss) carried forward +€68,817
up €68,817 (+440.9%), from €15,608 to €84,425
- Other debts -€14,937
down €14,937 (-94.7%), from €15,770 to €833
- Gross operating margin +€69,451
up €69,451 (+329.7%), from €21,064 to €90,515
- Taxes +€13,808
up €13,808 (+329.8%), from €4,186 to €17,995
- Financial charges +€1,299
up €1,299 (+949.4%), from €137 to €1,435
- Depreciation +€1,145
up €1,145 (+395.6%), from €290 to €1,435
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 | €43,606 | €97,996 | +€54,390 | +124.7% |
| Fixed assets | 21/28 | €2,942 | €6,242 | +€3,301 | +112.2% |
| Tangible fixed assets | 22/27 | €2,942 | €6,242 | +€3,301 | +112.2% |
| Plant, machinery and equipment | 23 | €1,521 | €2,630 | +€1,109 | +72.9% |
| Furniture and vehicles | 24 | €1,421 | €3,612 | +€2,192 | +154.3% |
| Current assets | 29/58 | €40,664 | €91,754 | +€51,090 | +125.6% |
| Amounts receivable within one year | 40/41 | €14,324 | €27,082 | +€12,758 | +89.1% |
| Trade receivables | 40 | €13,165 | €26,576 | +€13,412 | +101.9% |
| Other amounts receivable | 41 | €1,159 | €506 | -€654 | -56.4% |
| Cash at bank and in hand | 54/58 | €24,883 | €63,973 | +€39,090 | +157.1% |
| Deferred charges and accrued income | 490/1 | €1,457 | €699 | -€758 | -52.0% |
| Total equity and liabilities | 10/49 | €43,606 | €97,996 | +€54,390 | +124.7% |
| Equity | 10/15 | €18,608 | €87,425 | +€68,817 | +369.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,608 | €84,425 | +€68,817 | +440.9% |
| Amounts payable | 17/49 | €24,998 | €10,571 | -€14,427 | -57.7% |
| Amounts payable within one year | 42/48 | €24,998 | €10,512 | -€14,486 | -57.9% |
| Financial debts | 43 | - | €105 | +€105 | |
| Credit institutions | 430/8 | - | €105 | +€105 | |
| Trade debts | 44 | €1,153 | €746 | -€407 | -35.3% |
| Suppliers | 440/4 | €1,153 | €746 | -€407 | -35.3% |
| Taxes, remuneration and social security | 45 | €8,075 | €8,828 | +€753 | +9.3% |
| Taxes | 450/3 | €8,075 | €8,828 | +€753 | +9.3% |
| Other amounts payable | 47/48 | €15,770 | €833 | -€14,937 | -94.7% |
| Accrued charges and deferred income | 492/3 | - | €59 | +€59 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €1,435 | +€1,145 | +395.6% |
| Gross operating margin | 9900 | €21,064 | €90,515 | +€69,451 | +329.7% |
| Operating profit (loss) | 9901 | €20,775 | €89,080 | +€68,305 | +328.8% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100.0% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100.0% |
| Financial charges | 65/66B | €137 | €1,435 | +€1,299 | +949.4% |
| Recurring financial charges | 65 | €137 | €1,435 | +€1,299 | +949.4% |
| Profit (loss) for the period before taxes | 9903 | €20,653 | €87,645 | +€66,992 | +324.4% |
| Income taxes | 67/77 | €4,186 | €17,995 | +€13,808 | +329.8% |
| Profit (loss) for the period | 9904 | €16,467 | €69,650 | +€53,184 | +323.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,467 | €69,650 | +€53,184 | +323.0% |
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.