Eysermans Emmy: 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.
Eysermans Emmy
Largest movements
- Cash +€6,916
up €6,916 (+224%), from €3,091 to €10,008
mainly Depreciation (+€9,035) and Net result for the year (+€6,059)
- Tangible fixed assets -€6,167
down €6,167 (-17.7%), from €34,889 to €28,722
of which Other tangible fixed assets: -€3,464
- Receivables within one year +€1,327
up €1,327 (+75.8%), from €1,752 to €3,079
of which Trade receivables: +€959
- Intangible fixed assets -€1,168
down €1,168 (-17.9%), from €6,511 to €5,343
- Debts after one year -€6,398
down €6,398 (-15.8%), from €40,617 to €34,219
of which Financial debts: -€6,398
- Profit (loss) carried forward +€3,670
up €3,670, from -€3,670 to €0
- Reserves +€2,389
up €2,389, from €0 to €2,389
- Tax, wage and social debts -€1,742
down €1,742 (-92.1%), from €1,892 to €150
- Other debts +€1,723
up €1,723 (+309%), from €557 to €2,280
- Gross operating margin +€30,582
up €30,582, from -€13,760 to €16,822
- Financial charges -€705
down €705 (-39.1%), from €1,803 to €1,098
- Depreciation +€361
up €361 (+4.2%), from €8,674 to €9,035
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.
Derived cash bridge
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 | €48,798 | €49,220 | +€422 | +0.9% |
| Fixed assets | 21/28 | €41,400 | €34,065 | -€7,335 | -17.7% |
| Intangible fixed assets | 21 | €6,511 | €5,343 | -€1,168 | -17.9% |
| Tangible fixed assets | 22/27 | €34,889 | €28,722 | -€6,167 | -17.7% |
| Plant, machinery and equipment | 23 | €10,047 | €7,750 | -€2,297 | -22.9% |
| Furniture and vehicles | 24 | €681 | €275 | -€406 | -59.7% |
| Other tangible fixed assets | 26 | €24,161 | €20,697 | -€3,464 | -14.3% |
| Current assets | 29/58 | €7,398 | €15,155 | +€7,758 | +105% |
| Amounts receivable within one year | 40/41 | €1,752 | €3,079 | +€1,327 | +75.8% |
| Trade receivables | 40 | €1,752 | €2,711 | +€959 | +54.7% |
| Other amounts receivable | 41 | - | €368 | +€368 | |
| Cash at bank and in hand | 54/58 | €3,091 | €10,008 | +€6,916 | +224% |
| Deferred charges and accrued income | 490/1 | €2,554 | €2,068 | -€486 | -19.0% |
| Total equity and liabilities | 10/49 | €48,798 | €49,220 | +€422 | +0.9% |
| Equity | 10/15 | -€670 | €5,389 | +€6,059 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | €2,389 | +€2,389 | |
| Distributable reserves | 133 | €0 | €2,389 | +€2,389 | |
| Profit (loss) carried forward | 14 | -€3,670 | €0 | +€3,670 | |
| Amounts payable | 17/49 | €49,468 | €43,831 | -€5,637 | -11.4% |
| Amounts payable after more than one year | 17 | €40,617 | €34,219 | -€6,398 | -15.8% |
| Financial debts | 170/4 | €28,617 | €22,219 | -€6,398 | -22.4% |
| Other amounts payable | 178/9 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,851 | €9,580 | +€729 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €6,243 | €6,398 | +€155 | +2.5% |
| Trade debts | 44 | €159 | €753 | +€594 | +372% |
| Suppliers | 440/4 | €159 | €753 | +€594 | +372% |
| Taxes, remuneration and social security | 45 | €1,892 | €150 | -€1,742 | -92.1% |
| Taxes | 450/3 | €1,892 | €150 | -€1,742 | -92.1% |
| Other amounts payable | 47/48 | €557 | €2,280 | +€1,723 | +309% |
| Accrued charges and deferred income | 492/3 | €0 | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,674 | €9,035 | +€361 | +4.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€13,760 | €16,822 | +€30,582 | |
| Operating profit (loss) | 9901 | -€22,940 | €7,266 | +€30,206 | |
| Financial income | 75/76B | €0 | €23 | +€22 | +74,933% |
| Recurring financial income | 75 | €0 | €23 | +€22 | +74,933% |
| Financial charges | 65/66B | €1,803 | €1,098 | -€705 | -39.1% |
| Recurring financial charges | 65 | €1,803 | €1,098 | -€705 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,743 | €6,191 | +€30,934 | |
| Income taxes | 67/77 | €150 | €132 | -€18 | -11.7% |
| Profit (loss) for the period | 9904 | -€24,893 | €6,059 | +€30,952 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,893 | €6,059 | +€30,952 |
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 19 October 2026 via checked.be.