SPRL EMMANUEL: 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.
SPRL EMMANUEL
Largest movements
- Receivables within one year -€12,127
down €12,127 (-23.2%), from €52,183 to €40,057
- Cash -€1,641
down €1,641 (-37.3%), from €4,397 to €2,756
mainly Net result for the year (-€7,715) and Other debts (-€3,886)
- Profit (loss) carried forward -€7,715
down €7,715 (-322%), from -€2,396 to -€10,112
- Other debts -€3,886
down €3,886 (-91.0%), from €4,268 to €382
- Trade debts -€2,166
down €2,166 (-24.3%), from €8,907 to €6,741
- Gross operating margin -€1,144
down €1,144 (-20.1%), from -€5,683 to -€6,827
- Other operating charges +€880
new in 2025: €880
- Financial income -€321
no longer reported in 2025 (was €321)
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 | €56,580 | €42,813 | -€13,768 | -24.3% |
| Current assets | 29/58 | €56,580 | €42,813 | -€13,768 | -24.3% |
| Amounts receivable within one year | 40/41 | €52,183 | €40,057 | -€12,127 | -23.2% |
| Other amounts receivable | 41 | €52,183 | €40,057 | -€12,127 | -23.2% |
| Cash at bank and in hand | 54/58 | €4,397 | €2,756 | -€1,641 | -37.3% |
| Total equity and liabilities | 10/49 | €56,580 | €42,813 | -€13,768 | -24.3% |
| Equity | 10/15 | €43,405 | €35,690 | -€7,715 | -17.8% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Contributions outside capital | 11 | €45,000 | €45,000 | = | 0.0% |
| Other | 1109/19 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €802 | €802 | = | 0.0% |
| Non-distributable reserves | 130/1 | €343 | €343 | = | 0.0% |
| Reserves not available under the articles | 1311 | €343 | €343 | = | 0.0% |
| Tax-exempt reserves | 132 | €459 | €459 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,396 | -€10,112 | -€7,715 | -322% |
| Amounts payable | 17/49 | €13,175 | €7,123 | -€6,052 | -45.9% |
| Amounts payable within one year | 42/48 | €13,175 | €7,123 | -€6,052 | -45.9% |
| Trade debts | 44 | €8,907 | €6,741 | -€2,166 | -24.3% |
| Suppliers | 440/4 | €8,907 | €6,741 | -€2,166 | -24.3% |
| Other amounts payable | 47/48 | €4,268 | €382 | -€3,886 | -91.0% |
| Other operating charges | 640/8 | - | €880 | +€880 | |
| Gross operating margin | 9900 | -€5,683 | -€6,827 | -€1,144 | -20.1% |
| Operating profit (loss) | 9901 | -€5,683 | -€7,706 | -€2,024 | -35.6% |
| Financial income | 75/76B | €321 | - | -€321 | |
| Recurring financial income | 75 | €321 | - | -€321 | |
| Financial charges | 65/66B | €8 | €9 | +€2 | +21.1% |
| Recurring financial charges | 65 | €8 | €9 | +€2 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,370 | -€7,715 | -€2,346 | -43.7% |
| Income taxes | 67/77 | -€3 | - | +€3 | |
| Profit (loss) for the period | 9904 | -€5,367 | -€7,715 | -€2,348 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,367 | -€7,715 | -€2,348 | -43.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.