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ED10: what changed

Two fiscal 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

ED10

BE 0668.400.472
NACE 47.770, Retail sale of watches and jewellery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,990
2024 · €27,602-€32,592
Equity
-€10,149
2024 · -€5,159-€4,990
Cash
€134
2024 · €5,830-€5,696
Balance sheet total
€666
2024 · €6,446-€5,779

Largest movements

2024 to 2025
Assets
  • Cash -€5,696

    down €5,696 (-97.7%), from €5,830 to €134

    mainly Net result for the year (-€4,990) and Tax, wage and social debts (-€3,401)

  • Tangible fixed assets -€83

    down €83 (-100.0%), from €83 to €0

    of which Furniture and vehicles: -€83

Equity and liabilities
  • Profit (loss) carried forward -€4,990

    down €4,990 (-9.0%), from -€55,159 to -€60,149

  • Tax, wage and social debts -€3,401

    down €3,401 (-90.7%), from €3,751 to €349

  • Short-term financial debts +€2,721

    new in 2025: €2,721

  • Trade debts -€2,617

    down €2,617 (-83.1%), from €3,148 to €531

  • Other debts +€2,507

    up €2,507 (+53.3%), from €4,706 to €7,214

Income statement
  • Gross operating margin -€34,573

    down €34,573, from €30,039 to -€4,534

  • Depreciation -€734

    down €734 (-89.8%), from €818 to €83

  • Taxes -€727

    down €727 (-100.0%), from €727 to €0

  • Other operating charges -€504

    down €504 (-62.5%), from €806 to €302

From the 2024 result to the 2025 result

effect on the 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 €27,602
Gross operating margin -€34,573
Depreciation +€734
Other operating charges +€504
Financial charges +€15
Taxes +€727
Result 2025 -€4,990

Cash bridge derived

cash 2024 to 2025

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 -€8,417
Investment €0
Financing +€2,721
Cash 2024 €5,830
Net result for the year -€4,990
Depreciation +€83
Trade debts -€2,617
Tax, wage and social debts -€3,401
Other debts +€2,507
Short-term financial debts +€2,721
Cash 2025 €134
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €6,446 €666 -€5,779 -89.7%
Fixed assets 21/28 €437 €354 -€83 -19.1%
Tangible fixed assets 22/27 €83 €0 -€83 -100.0%
Plant, machinery and equipment 23 €0 - =
Furniture and vehicles 24 €83 €0 -€83 -100.0%
Financial fixed assets 28 €354 €354 = 0.0%
Current assets 29/58 €6,008 €312 -€5,696 -94.8%
Amounts receivable within one year 40/41 €178 €178 = 0.0%
Trade receivables 40 €0 - =
Other amounts receivable 41 €178 €178 = 0.0%
Cash at bank and in hand 54/58 €5,830 €134 -€5,696 -97.7%
Total equity and liabilities 10/49 €6,446 €666 -€5,779 -89.7%
Equity 10/15 -€5,159 -€10,149 -€4,990 -96.7%
Contributions 10/11 €50,000 €50,000 = 0.0%
Profit (loss) carried forward 14 -€55,159 -€60,149 -€4,990 -9.0%
Amounts payable 17/49 €11,605 €10,815 -€789 -6.8%
Amounts payable within one year 42/48 €11,605 €10,815 -€789 -6.8%
Financial debts 43 - €2,721 +€2,721
Credit institutions 430/8 - €2,721 +€2,721
Trade debts 44 €3,148 €531 -€2,617 -83.1%
Suppliers 440/4 €3,148 €531 -€2,617 -83.1%
Taxes, remuneration and social security 45 €3,751 €349 -€3,401 -90.7%
Taxes 450/3 €3,751 €349 -€3,401 -90.7%
Other amounts payable 47/48 €4,706 €7,214 +€2,507 +53.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €818 €83 -€734 -89.8%
Other operating charges 640/8 €806 €302 -€504 -62.5%
Gross operating margin 9900 €30,039 -€4,534 -€34,573
Operating profit (loss) 9901 €28,414 -€4,920 -€33,335
Financial income 75/76B €0 - =
Recurring financial income 75 €0 - =
Financial charges 65/66B €85 €70 -€15 -17.9%
Recurring financial charges 65 €85 €70 -€15 -17.9%
Profit (loss) for the period before taxes 9903 €28,329 -€4,990 -€33,319
Income taxes 67/77 €727 €0 -€727 -100.0%
Profit (loss) for the period 9904 €27,602 -€4,990 -€32,592
Profit (loss) for the period to be appropriated 9905 €27,602 -€4,990 -€32,592

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.