E.D.I.S: 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.
E.D.I.S
Largest movements
- Stocks and contracts +€243,141
up €243,141 (+572%), from €42,500 to €285,641
- Cash -€159,900
down €159,900 (-88.8%), from €180,059 to €20,159
- Receivables within one year +€58,593
up €58,593 (+533%), from €10,985 to €69,578
of which Trade receivables: +€40,438
- Tangible fixed assets +€24,483
up €24,483 (+243%), from €10,083 to €34,566
of which Furniture and vehicles: +€24,483
- Other debts +€192,676
up €192,676 (+958%), from €20,122 to €212,798
- Short-term financial debts -€50,000
no longer reported in 2024 (was €50,000)
- Trade debts +€23,242
up €23,242 (+65.2%), from €35,656 to €58,898
- Tax, wage and social debts +€9,248
up €9,248 (+4,770%), from €194 to €9,442
of which Taxes: +€6,248
- Profit (loss) carried forward -€8,467
down €8,467 (-7.5%), from €112,995 to €104,527
- Gross operating margin -€11,436
down €11,436 (-47.0%), from €24,345 to €12,909
- Depreciation +€11,168
up €11,168 (+1,424%), from €784 to €11,952
- Taxes -€6,276
no longer reported in 2024 (was €6,276)
- Other operating charges +€4,642
up €4,642 (+272%), from €1,709 to €6,351
- Staff costs -€2,691
no longer reported in 2024 (was €2,691)
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,637 | €409,953 | +€166,317 | +68.3% |
| Fixed assets | 21/28 | €10,093 | €34,576 | +€24,483 | +243% |
| Tangible fixed assets | 22/27 | €10,083 | €34,566 | +€24,483 | +243% |
| Land and buildings | 22 | €10,000 | €10,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €83 | €83 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €24,483 | +€24,483 | +40,805,517% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €233,544 | €375,377 | +€141,833 | +60.7% |
| Stocks and contracts in progress | 3 | €42,500 | €285,641 | +€243,141 | +572% |
| Stocks | 30/36 | €42,500 | €285,641 | +€243,141 | +572% |
| Amounts receivable within one year | 40/41 | €10,985 | €69,578 | +€58,593 | +533% |
| Trade receivables | 40 | €8,771 | €49,209 | +€40,438 | +461% |
| Other amounts receivable | 41 | €2,214 | €20,369 | +€18,155 | +820% |
| Cash at bank and in hand | 54/58 | €180,059 | €20,159 | -€159,900 | -88.8% |
| Total equity and liabilities | 10/49 | €243,637 | €409,953 | +€166,317 | +68.3% |
| Equity | 10/15 | €133,483 | €125,016 | -€8,467 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,889 | €1,889 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29 | €29 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,995 | €104,527 | -€8,467 | -7.5% |
| Amounts payable | 17/49 | €110,153 | €284,937 | +€174,784 | +159% |
| Amounts payable within one year | 42/48 | €106,353 | €281,137 | +€174,784 | +164% |
| Current portion of amounts payable after more than one year | 42 | €381 | - | -€381 | |
| Financial debts | 43 | €50,000 | - | -€50,000 | |
| Credit institutions | 430/8 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €35,656 | €58,898 | +€23,242 | +65.2% |
| Suppliers | 440/4 | €35,656 | €58,898 | +€23,242 | +65.2% |
| Taxes, remuneration and social security | 45 | €194 | €9,442 | +€9,248 | +4,770% |
| Taxes | 450/3 | €184 | €6,432 | +€6,248 | +3,396% |
| Remuneration and social security | 454/9 | €10 | €3,010 | +€3,000 | +30,334% |
| Other amounts payable | 47/48 | €20,122 | €212,798 | +€192,676 | +958% |
| Accrued charges and deferred income | 492/3 | €3,800 | €3,800 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,691 | - | -€2,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €784 | €11,952 | +€11,168 | +1,424% |
| Other operating charges | 640/8 | €1,709 | €6,351 | +€4,642 | +272% |
| Gross operating margin | 9900 | €24,345 | €12,909 | -€11,436 | -47.0% |
| Operating profit (loss) | 9901 | €19,160 | -€5,395 | -€24,555 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €94 | €59 | -€36 | -38.0% |
| Recurring financial charges | 65 | €94 | €59 | -€36 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €19,066 | -€5,441 | -€24,507 | |
| Income taxes | 67/77 | €6,276 | - | -€6,276 | |
| Profit (loss) for the period | 9904 | €12,790 | -€5,441 | -€18,231 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,790 | -€5,441 | -€18,231 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.