EMYON: 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.
EMYON
Largest movements
- Cash -€104,531
down €104,531 (-47.6%), from €219,524 to €114,993
mainly Contributions, distributions and other (-€129,241) and Other debts (-€89,865)
- Stocks and contracts +€16,480
up €16,480 (+230.2%), from €7,160 to €23,640
- Receivables within one year +€7,391
up €7,391 (+20.4%), from €36,169 to €43,560
of which Other amounts receivable: +€6,900
- Other debts -€89,865
down €89,865 (-38.4%), from €234,301 to €144,436
- Tax, wage and social debts +€24,182
up €24,182 (+1042.5%), from €2,320 to €26,502
- Trade debts -€15,143
down €15,143 (-80.0%), from €18,937 to €3,795
- Gross operating margin +€31,156
up €31,156 (+21.9%), from €142,307 to €173,463
- Taxes +€7,913
up €7,913 (+22.5%), from €35,188 to €43,101
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 | €265,558 | €184,733 | -€80,825 | -30.4% |
| Fixed assets | 21/28 | €2,705 | €1,238 | -€1,467 | -54.2% |
| Intangible fixed assets | 21 | €2,705 | €1,238 | -€1,467 | -54.2% |
| Current assets | 29/58 | €262,853 | €183,495 | -€79,358 | -30.2% |
| Stocks and contracts in progress | 3 | €7,160 | €23,640 | +€16,480 | +230.2% |
| Stocks | 30/36 | €7,160 | €23,640 | +€16,480 | +230.2% |
| Amounts receivable within one year | 40/41 | €36,169 | €43,560 | +€7,391 | +20.4% |
| Trade receivables | 40 | €36,169 | €36,660 | +€491 | +1.4% |
| Other amounts receivable | 41 | - | €6,900 | +€6,900 | |
| Cash at bank and in hand | 54/58 | €219,524 | €114,993 | -€104,531 | -47.6% |
| Deferred charges and accrued income | 490/1 | - | €1,301 | +€1,301 | |
| Total equity and liabilities | 10/49 | €265,558 | €184,733 | -€80,825 | -30.4% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €255,558 | €174,733 | -€80,825 | -31.6% |
| Amounts payable within one year | 42/48 | €255,558 | €174,733 | -€80,825 | -31.6% |
| Trade debts | 44 | €18,937 | €3,795 | -€15,143 | -80.0% |
| Suppliers | 440/4 | €18,937 | €3,795 | -€15,143 | -80.0% |
| Taxes, remuneration and social security | 45 | €2,320 | €26,502 | +€24,182 | +1042.5% |
| Taxes | 450/3 | €2,320 | €26,502 | +€24,182 | +1042.5% |
| Other amounts payable | 47/48 | €234,301 | €144,436 | -€89,865 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,467 | €1,467 | = | 0.0% |
| Gross operating margin | 9900 | €142,307 | €173,463 | +€31,156 | +21.9% |
| Operating profit (loss) | 9901 | €140,840 | €171,996 | +€31,156 | +22.1% |
| Financial income | 75/76B | €83 | €420 | +€338 | +409.6% |
| Recurring financial income | 75 | €83 | €420 | +€338 | +409.6% |
| Financial charges | 65/66B | €119 | €75 | -€44 | -37.1% |
| Recurring financial charges | 65 | €119 | €75 | -€44 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €140,804 | €172,342 | +€31,538 | +22.4% |
| Income taxes | 67/77 | €35,188 | €43,101 | +€7,913 | +22.5% |
| Profit (loss) for the period | 9904 | €105,616 | €129,241 | +€23,625 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €105,616 | €129,241 | +€23,625 | +22.4% |
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 5 October 2026 via checked.be.