EMON GROUP: 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.
EMON GROUP
Largest movements
- Receivables within one year +€6,133
up €6,133 (+132%), from €4,661 to €10,794
of which Other amounts receivable: +€4,373
- Cash -€4,731
down €4,731 (-13.0%), from €36,375 to €31,644
mainly Tax, wage and social debts (-€9,311) and Receivables within one year (-€6,133)
- Deferred charges and accrued income -€3,537
down €3,537 (-23.1%), from €15,321 to €11,784
- Tangible fixed assets +€693
up €693 (+67.3%), from €1,031 to €1,724
- Tax, wage and social debts -€9,311
down €9,311 (-37.5%), from €24,838 to €15,527
of which Remuneration and social security: -€13,840
- Accrued charges and deferred income +€4,429
new in 2025: €4,429
- Other debts +€3,863
new in 2025: €3,863
- Trade debts -€2,496
down €2,496 (-97.6%), from €2,558 to €63
- Profit (loss) carried forward +€2,072
up €2,072 (+7.7%), from €26,992 to €29,064
- Turnover -€34,787
down €34,787 (-12.2%), from €286,165 to €251,378
- Staff costs +€19,038
up €19,038 (+42.8%), from €44,439 to €63,477
- Gross operating margin -€11,667
down €11,667 (-14.9%), from €78,476 to €66,809
- Purchases and services -€10,625
down €10,625 (-5.1%), from €207,690 to €197,065
- Taxes -€6,857
down €6,857 (-97.1%), from €7,065 to €208
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 | €57,388 | €55,946 | -€1,442 | -2.5% |
| Fixed assets | 21/28 | €1,031 | €1,724 | +€693 | +67.3% |
| Tangible fixed assets | 22/27 | €1,031 | €1,724 | +€693 | +67.3% |
| Plant, machinery and equipment | 23 | €1,031 | €1,724 | +€693 | +67.3% |
| Current assets | 29/58 | €56,357 | €54,221 | -€2,136 | -3.8% |
| Amounts receivable within one year | 40/41 | €4,661 | €10,794 | +€6,133 | +132% |
| Trade receivables | 40 | - | €1,760 | +€1,760 | |
| Other amounts receivable | 41 | €4,661 | €9,034 | +€4,373 | +93.8% |
| Cash at bank and in hand | 54/58 | €36,375 | €31,644 | -€4,731 | -13.0% |
| Deferred charges and accrued income | 490/1 | €15,321 | €11,784 | -€3,537 | -23.1% |
| Total equity and liabilities | 10/49 | €57,388 | €55,946 | -€1,442 | -2.5% |
| Equity | 10/15 | €29,992 | €32,064 | +€2,072 | +6.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,992 | €29,064 | +€2,072 | +7.7% |
| Amounts payable | 17/49 | €27,396 | €23,882 | -€3,514 | -12.8% |
| Amounts payable within one year | 42/48 | €27,396 | €19,453 | -€7,943 | -29.0% |
| Trade debts | 44 | €2,558 | €63 | -€2,496 | -97.6% |
| Suppliers | 440/4 | €2,558 | €63 | -€2,496 | -97.6% |
| Taxes, remuneration and social security | 45 | €24,838 | €15,527 | -€9,311 | -37.5% |
| Taxes | 450/3 | €7,525 | €12,054 | +€4,529 | +60.2% |
| Remuneration and social security | 454/9 | €17,313 | €3,473 | -€13,840 | -79.9% |
| Other amounts payable | 47/48 | - | €3,863 | +€3,863 | |
| Accrued charges and deferred income | 492/3 | - | €4,429 | +€4,429 | |
| Turnover | 70 | €286,165 | €251,378 | -€34,787 | -12.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €207,690 | €197,065 | -€10,625 | -5.1% |
| Remuneration, social security and pensions | 62 | €44,439 | €63,477 | +€19,038 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €463 | +€334 | +259% |
| Other operating charges | 640/8 | €361 | €496 | +€135 | +37.3% |
| Gross operating margin | 9900 | €78,476 | €66,809 | -€11,667 | -14.9% |
| Operating profit (loss) | 9901 | €33,547 | €2,374 | -€31,173 | -92.9% |
| Financial income | 75/76B | €547 | €1 | -€546 | -99.9% |
| Recurring financial income | 75 | €547 | €1 | -€546 | -99.9% |
| Financial charges | 65/66B | €37 | €95 | +€58 | +157% |
| Recurring financial charges | 65 | €37 | €95 | +€58 | +157% |
| Profit (loss) for the period before taxes | 9903 | €34,057 | €2,279 | -€31,778 | -93.3% |
| Income taxes | 67/77 | €7,065 | €208 | -€6,857 | -97.1% |
| Profit (loss) for the period | 9904 | €26,992 | €2,072 | -€24,920 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,992 | €2,072 | -€24,920 | -92.3% |
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 26 October 2026 via checked.be.