E.D.A. MANAGEMENT & CONSULTANCY: 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.
What changed
E.D.A. MANAGEMENT & CONSULTANCY
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€37,804
2024 · €60,725-€22,921
Equity
€2.2m
2024 · €2.2m+€37,804
Cash
€1,656
2024 · €2,971-€1,314
Balance sheet total
€3.3m
2024 · €3.4m-€44,141
Largest movements
Assets
- Tangible fixed assets -€43,231
down €43,231 (-1.3%), from €3.3m to €3.3m
of which Land and buildings: -€35,383
Equity and liabilities
- Debts after one year -€119,432
down €119,432 (-28.2%), from €424,065 to €304,633
of which Financial debts: -€116,959
- Current portion of long-term debt +€59,091
up €59,091, from €0 to €59,091
- Profit (loss) carried forward +€37,804
up €37,804 (+13.5%), from €279,811 to €317,616
Income statement
- Gross operating margin -€12,449
down €12,449 (-9.7%), from €128,116 to €115,667
- Taxes +€7,057
new in 2025: €7,057
- Other operating charges +€4,513
up €4,513 (+33.4%), from €13,525 to €18,038
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.
Result 2024
€60,725
Gross operating margin
-€12,449
Depreciation
+€868
Other operating charges
-€4,513
Financial charges
+€230
Taxes
-€7,057
Result 2025
€37,804
raises the resultlowers the result
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.
From operations
+€54,626
Investment
+€99
Financing
-€56,039
Cash 2024
€2,971
From operations (derived)
+€54,626
Net result for the year
+€37,804
Depreciation
+€43,231
Receivables within one year
-€503
Trade debts
-€10,936
Tax, wage and social debts
-€20
Advances received
+€2,392
Other debts
-€17,341
Investment (derived)
+€99
Investment in fixed assets (net)
+€99
Financing
-€56,039
Debts after one year
-€119,432
Current portion of long-term debt
+€59,091
Short-term financial debts
+€4,302
Cash 2025
€1,656
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,365,695 | €3,321,554 | -€44,141 | -1.3% |
| Fixed assets | 21/28 | €3,361,211 | €3,317,882 | -€43,330 | -1.3% |
| Tangible fixed assets | 22/27 | €3,327,779 | €3,284,548 | -€43,231 | -1.3% |
| Land and buildings | 22 | €3,292,676 | €3,257,293 | -€35,383 | -1.1% |
| Plant, machinery and equipment | 23 | €33,385 | €26,430 | -€6,955 | -20.8% |
| Furniture and vehicles | 24 | €1,717 | €824 | -€893 | -52.0% |
| Financial fixed assets | 28 | €33,433 | €33,333 | -€99 | -0.3% |
| Current assets | 29/58 | €4,484 | €3,673 | -€811 | -18.1% |
| Amounts receivable within one year | 40/41 | €1,513 | €2,017 | +€503 | +33.3% |
| Trade receivables | 40 | €1,513 | €2,007 | +€494 | +32.6% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €2,971 | €1,656 | -€1,314 | -44.2% |
| Total equity and liabilities | 10/49 | €3,365,695 | €3,321,554 | -€44,141 | -1.3% |
| Equity | 10/15 | €2,166,469 | €2,204,274 | +€37,804 | +1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €1,866,207 | €1,866,207 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €279,811 | €317,616 | +€37,804 | +13.5% |
| Amounts payable | 17/49 | €1,199,226 | €1,117,281 | -€81,945 | -6.8% |
| Amounts payable after more than one year | 17 | €424,065 | €304,633 | -€119,432 | -28.2% |
| Financial debts | 170/4 | €415,492 | €298,533 | -€116,959 | -28.1% |
| Other amounts payable | 178/9 | €8,573 | €6,100 | -€2,473 | -28.8% |
| Amounts payable within one year | 42/48 | €775,160 | €812,648 | +€37,487 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €59,091 | +€59,091 | |
| Financial debts | 43 | - | €4,302 | +€4,302 | |
| Credit institutions | 430/8 | - | €4,302 | +€4,302 | |
| Trade debts | 44 | €26,984 | €16,048 | -€10,936 | -40.5% |
| Suppliers | 440/4 | €26,984 | €16,048 | -€10,936 | -40.5% |
| Advances received on contracts in progress | 46 | - | €2,392 | +€2,392 | |
| Taxes, remuneration and social security | 45 | €939 | €919 | -€20 | -2.1% |
| Taxes | 450/3 | €939 | €919 | -€20 | -2.1% |
| Other amounts payable | 47/48 | €747,238 | €729,896 | -€17,341 | -2.3% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,099 | €43,231 | -€868 | -2.0% |
| Other operating charges | 640/8 | €13,525 | €18,038 | +€4,513 | +33.4% |
| Gross operating margin | 9900 | €128,116 | €115,667 | -€12,449 | -9.7% |
| Operating profit (loss) | 9901 | €70,492 | €54,398 | -€16,094 | -22.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €9,766 | €9,537 | -€230 | -2.4% |
| Recurring financial charges | 65 | €9,766 | €9,537 | -€230 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €60,725 | €44,861 | -€15,864 | -26.1% |
| Income taxes | 67/77 | - | €7,057 | +€7,057 | |
| Profit (loss) for the period | 9904 | €60,725 | €37,804 | -€22,921 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,725 | €37,804 | -€22,921 | -37.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.