Emysfeer: what changed
Emysfeer
Largest movements
- Receivables within one year -€24,236
down €24,236 (-45.1%), from €53,706 to €29,470
of which Trade receivables: -€23,832
- Cash +€15,767
up €15,767 (+370%), from €4,259 to €20,026
mainly Receivables within one year (+€24,236) and Depreciation (+€6,794)
- Stocks and contracts +€3,407
up €3,407 (+91.3%), from €3,732 to €7,139
- Tangible fixed assets -€1,393
down €1,393 (-9.5%), from €14,626 to €13,233
of which Furniture and vehicles: -€800
- Reserves +€2,951
up €2,951 (+36.8%), from €8,013 to €10,964
of which Non-distributable reserves: +€8,013
- Trade debts -€2,617
down €2,617 (-37.4%), from €6,994 to €4,378
- Accrued charges and deferred income -€2,416
no longer reported in 2025 (was €2,416)
- Tax, wage and social debts -€2,359
down €2,359 (-24.3%), from €9,688 to €7,329
of which Taxes: -€2,600
- Other debts -€1,774
down €1,774 (-10.5%), from €16,953 to €15,179
- Staff costs +€10,735
up €10,735 (+12.5%), from €85,696 to €96,431
- Taxes -€2,600
down €2,600 (-52.7%), from €4,932 to €2,332
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,324 | €70,109 | -€6,214 | -8.1% |
| Fixed assets | 21/28 | €14,626 | €13,233 | -€1,393 | -9.5% |
| Tangible fixed assets | 22/27 | €14,626 | €13,233 | -€1,393 | -9.5% |
| Plant, machinery and equipment | 23 | €2,043 | €1,450 | -€593 | -29.0% |
| Furniture and vehicles | 24 | €12,583 | €11,784 | -€800 | -6.4% |
| Current assets | 29/58 | €61,697 | €56,876 | -€4,821 | -7.8% |
| Stocks and contracts in progress | 3 | €3,732 | €7,139 | +€3,407 | +91.3% |
| Stocks | 30/36 | €3,732 | €7,139 | +€3,407 | +91.3% |
| Amounts receivable within one year | 40/41 | €53,706 | €29,470 | -€24,236 | -45.1% |
| Trade receivables | 40 | €52,335 | €28,504 | -€23,832 | -45.5% |
| Other amounts receivable | 41 | €1,371 | €966 | -€404 | -29.5% |
| Cash at bank and in hand | 54/58 | €4,259 | €20,026 | +€15,767 | +370% |
| Deferred charges and accrued income | 490/1 | - | €241 | +€241 | |
| Total equity and liabilities | 10/49 | €76,324 | €70,109 | -€6,214 | -8.1% |
| Equity | 10/15 | €26,613 | €29,564 | +€2,951 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,013 | €10,964 | +€2,951 | +36.8% |
| Non-distributable reserves | 130/1 | - | €8,013 | +€8,013 | |
| Other | 1319 | - | €8,013 | +€8,013 | |
| Distributable reserves | 133 | €8,013 | €2,951 | -€5,062 | -63.2% |
| Amounts payable | 17/49 | €49,711 | €40,546 | -€9,165 | -18.4% |
| Amounts payable after more than one year | 17 | €13,660 | €13,660 | = | 0.0% |
| Other amounts payable | 178/9 | €13,660 | €13,660 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,635 | €26,886 | -€6,749 | -20.1% |
| Trade debts | 44 | €6,994 | €4,378 | -€2,617 | -37.4% |
| Suppliers | 440/4 | €6,994 | €4,378 | -€2,617 | -37.4% |
| Taxes, remuneration and social security | 45 | €9,688 | €7,329 | -€2,359 | -24.3% |
| Taxes | 450/3 | €4,932 | €2,332 | -€2,600 | -52.7% |
| Remuneration and social security | 454/9 | €4,756 | €4,997 | +€241 | +5.1% |
| Other amounts payable | 47/48 | €16,953 | €15,179 | -€1,774 | -10.5% |
| Accrued charges and deferred income | 492/3 | €2,416 | - | -€2,416 | |
| Remuneration, social security and pensions | 62 | €85,696 | €96,431 | +€10,735 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,306 | €6,794 | +€488 | +7.7% |
| Other operating charges | 640/8 | €168 | €794 | +€626 | +373% |
| Gross operating margin | 9900 | €109,126 | €109,420 | +€294 | +0.3% |
| Operating profit (loss) | 9901 | €16,956 | €5,400 | -€11,556 | -68.2% |
| Financial income | 75/76B | €16 | €38 | +€22 | +134% |
| Recurring financial income | 75 | €16 | €38 | +€22 | +134% |
| Financial charges | 65/66B | €819 | €155 | -€664 | -81.0% |
| Recurring financial charges | 65 | €819 | €155 | -€664 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €16,154 | €5,283 | -€10,870 | -67.3% |
| Income taxes | 67/77 | €4,932 | €2,332 | -€2,600 | -52.7% |
| Profit (loss) for the period | 9904 | €11,221 | €2,951 | -€8,271 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,221 | €2,951 | -€8,271 | -73.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.