ED.C 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.
ED.C CONSULTANCY
Largest movements
- Intangible fixed assets -€2,643
down €2,643 (-14.3%), from €18,493 to €15,850
- Tangible fixed assets -€615
down €615 (-25.3%), from €2,431 to €1,816
- Receivables within one year -€600
no longer reported in 2025 (was €600)
- Profit (loss) carried forward -€6,044
down €6,044 (-42.9%), from €14,097 to €8,052
- Other debts +€3,280
up €3,280 (+4385.0%), from €75 to €3,355
- Tax, wage and social debts -€2,250
down €2,250 (-51.6%), from €4,358 to €2,108
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Trade debts -€303
no longer reported in 2025 (was €303)
- Gross operating margin -€24,160
down €24,160, from €21,884 to -€2,275
- Taxes -€4,358
no longer reported in 2025 (was €4,358)
- Staff costs +€405
new in 2025: €405
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.
Cash bridge derived
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 | €21,832 | €18,015 | -€3,816 | -17.5% |
| Fixed assets | 21/28 | €20,923 | €17,666 | -€3,258 | -15.6% |
| Intangible fixed assets | 21 | €18,493 | €15,850 | -€2,643 | -14.3% |
| Tangible fixed assets | 22/27 | €2,431 | €1,816 | -€615 | -25.3% |
| Plant, machinery and equipment | 23 | €2,431 | €1,816 | -€615 | -25.3% |
| Current assets | 29/58 | €908 | €350 | -€559 | -61.5% |
| Amounts receivable within one year | 40/41 | €600 | - | -€600 | |
| Trade receivables | 40 | €600 | - | -€600 | |
| Cash at bank and in hand | 54/58 | €168 | €350 | +€182 | +108.1% |
| Deferred charges and accrued income | 490/1 | €140 | - | -€140 | |
| Total equity and liabilities | 10/49 | €21,832 | €18,015 | -€3,816 | -17.5% |
| Equity | 10/15 | €17,097 | €11,052 | -€6,044 | -35.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,097 | €8,052 | -€6,044 | -42.9% |
| Amounts payable | 17/49 | €4,735 | €6,963 | +€2,228 | +47.0% |
| Amounts payable within one year | 42/48 | €4,735 | €5,463 | +€728 | +15.4% |
| Trade debts | 44 | €303 | - | -€303 | |
| Suppliers | 440/4 | €303 | - | -€303 | |
| Taxes, remuneration and social security | 45 | €4,358 | €2,108 | -€2,250 | -51.6% |
| Taxes | 450/3 | €4,358 | €2,108 | -€2,250 | -51.6% |
| Other amounts payable | 47/48 | €75 | €3,355 | +€3,280 | +4385.0% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | - | €405 | +€405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,164 | €3,258 | +€94 | +3.0% |
| Other operating charges | 640/8 | €124 | €62 | -€62 | -50.0% |
| Gross operating margin | 9900 | €21,884 | -€2,275 | -€24,160 | |
| Operating profit (loss) | 9901 | €18,596 | -€6,000 | -€24,596 | |
| Financial charges | 65/66B | €142 | €45 | -€97 | -68.6% |
| Recurring financial charges | 65 | €142 | €45 | -€97 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €18,454 | -€6,044 | -€24,499 | |
| Income taxes | 67/77 | €4,358 | - | -€4,358 | |
| Profit (loss) for the period | 9904 | €14,097 | -€6,044 | -€20,141 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,097 | -€6,044 | -€20,141 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.