Emya: 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.
Emya
Largest movements
- Tangible fixed assets +€160,156
up €160,156 (+5918.5%), from €2,706 to €162,862
of which Leasing and similar rights: +€136,417
- Receivables after one year +€24,000
up €24,000 (+160.0%), from €15,000 to €39,000
- Cash -€4,447
down €4,447 (-7.1%), from €62,820 to €58,373
mainly Investment in fixed assets (net) (-€163,462) and Receivables after one year (-€24,000)
- Debts after one year +€146,340
new in 2025: €146,340
- Profit (loss) carried forward +€22,744
up €22,744 (+31.8%), from €71,508 to €94,253
- Current portion of long-term debt +€6,952
new in 2025: €6,952
- Trade debts +€2,975
up €2,975 (+420.4%), from €708 to €3,682
- Gross operating margin -€39,363
down €39,363 (-42.2%), from €93,224 to €53,861
- Other operating charges +€16,006
up €16,006 (+1358.4%), from €1,178 to €17,185
- Taxes -€12,529
down €12,529 (-65.4%), from €19,159 to €6,630
- Financial charges +€5,344
up €5,344 (+1393.8%), from €383 to €5,728
- Depreciation +€2,518
up €2,518 (+319.2%), from €789 to €3,306
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 | €82,597 | €263,803 | +€181,206 | +219.4% |
| Fixed assets | 21/28 | €2,706 | €162,862 | +€160,156 | +5918.5% |
| Tangible fixed assets | 22/27 | €2,706 | €162,862 | +€160,156 | +5918.5% |
| Plant, machinery and equipment | 23 | €2,706 | €5,285 | +€2,578 | +95.3% |
| Furniture and vehicles | 24 | - | €21,161 | +€21,161 | |
| Leasing and similar rights | 25 | - | €136,417 | +€136,417 | |
| Current assets | 29/58 | €79,891 | €100,941 | +€21,050 | +26.3% |
| Amounts receivable after more than one year | 29 | €15,000 | €39,000 | +€24,000 | +160.0% |
| Other amounts receivable | 291 | €15,000 | €39,000 | +€24,000 | +160.0% |
| Amounts receivable within one year | 40/41 | €983 | €1,198 | +€214 | +21.8% |
| Trade receivables | 40 | €143 | €218 | +€75 | +52.5% |
| Other amounts receivable | 41 | €841 | €980 | +€139 | +16.6% |
| Cash at bank and in hand | 54/58 | €62,820 | €58,373 | -€4,447 | -7.1% |
| Deferred charges and accrued income | 490/1 | €1,087 | €2,370 | +€1,282 | +117.9% |
| Total equity and liabilities | 10/49 | €82,597 | €263,803 | +€181,206 | +219.4% |
| Equity | 10/15 | €76,508 | €99,253 | +€22,744 | +29.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,508 | €94,253 | +€22,744 | +31.8% |
| Amounts payable | 17/49 | €6,088 | €164,550 | +€158,462 | +2602.7% |
| Amounts payable after more than one year | 17 | - | €146,340 | +€146,340 | |
| Financial debts | 170/4 | - | €146,340 | +€146,340 | |
| Amounts payable within one year | 42/48 | €6,088 | €18,210 | +€12,122 | +199.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,952 | +€6,952 | |
| Trade debts | 44 | €708 | €3,682 | +€2,975 | +420.4% |
| Suppliers | 440/4 | €708 | €3,682 | +€2,975 | +420.4% |
| Taxes, remuneration and social security | 45 | €2,687 | €5,113 | +€2,426 | +90.3% |
| Taxes | 450/3 | €2,687 | €5,113 | +€2,426 | +90.3% |
| Other amounts payable | 47/48 | €2,694 | €2,462 | -€231 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €3,306 | +€2,518 | +319.2% |
| Other operating charges | 640/8 | €1,178 | €17,185 | +€16,006 | +1358.4% |
| Gross operating margin | 9900 | €93,224 | €53,861 | -€39,363 | -42.2% |
| Operating profit (loss) | 9901 | €91,257 | €33,370 | -€57,887 | -63.4% |
| Financial income | 75/76B | €644 | €2,632 | +€1,988 | +308.7% |
| Recurring financial income | 75 | €644 | €2,632 | +€1,988 | +308.7% |
| Financial charges | 65/66B | €383 | €5,728 | +€5,344 | +1393.8% |
| Recurring financial charges | 65 | €383 | €5,728 | +€5,344 | +1393.8% |
| Profit (loss) for the period before taxes | 9903 | €91,518 | €30,274 | -€61,244 | -66.9% |
| Income taxes | 67/77 | €19,159 | €6,630 | -€12,529 | -65.4% |
| Profit (loss) for the period | 9904 | €72,358 | €23,644 | -€48,714 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,358 | €23,644 | -€48,714 | -67.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.