EDAYS: 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.
EDAYS
Largest movements
- Cash +€18,801
up €18,801 (+14.1%), from €133,456 to €152,257
mainly Provisions (+€29,838) and Tax, wage and social debts (+€2,168)
- Receivables within one year +€11,632
up €11,632 (+89.3%), from €13,027 to €24,659
of which Other amounts receivable: +€6,946
- Provisions +€29,838
new in 2026: €29,838
- Trade debts -€2,862
down €2,862 (-93.6%), from €3,058 to €196
- Tax, wage and social debts +€2,168
up €2,168 (+27.8%), from €7,808 to €9,976
- Profit (loss) carried forward +€2,128
up €2,128 (+7.8%), from €27,176 to €29,304
- Provisions +€29,838
new in 2026: €29,838
- Gross operating margin +€5,416
up €5,416 (+12.6%), from €43,029 to €48,446
- Financial charges +€3,542
up €3,542 (+1955.0%), from €181 to €3,723
- Taxes -€2,125
down €2,125 (-17.8%), from €11,969 to €9,844
- Other operating charges +€1,470
up €1,470 (+92.7%), from €1,585 to €3,055
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,975 | €180,246 | +€31,272 | +21.0% |
| Fixed assets | 21/28 | - | €1,351 | +€1,351 | |
| Tangible fixed assets | 22/27 | - | €1,351 | +€1,351 | |
| Furniture and vehicles | 24 | - | €1,351 | +€1,351 | |
| Current assets | 29/58 | €148,975 | €178,895 | +€29,920 | +20.1% |
| Amounts receivable within one year | 40/41 | €13,027 | €24,659 | +€11,632 | +89.3% |
| Trade receivables | 40 | €9,098 | €13,784 | +€4,686 | +51.5% |
| Other amounts receivable | 41 | €3,929 | €10,875 | +€6,946 | +176.8% |
| Cash at bank and in hand | 54/58 | €133,456 | €152,257 | +€18,801 | +14.1% |
| Deferred charges and accrued income | 490/1 | €2,492 | €1,979 | -€513 | -20.6% |
| Total equity and liabilities | 10/49 | €148,975 | €180,246 | +€31,272 | +21.0% |
| Equity | 10/15 | €138,108 | €140,236 | +€2,128 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €98,532 | €98,532 | = | 0.0% |
| Distributable reserves | 133 | €98,532 | €98,532 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,176 | €29,304 | +€2,128 | +7.8% |
| Provisions and deferred taxes | 16 | - | €29,838 | +€29,838 | |
| Provisions for liabilities and charges | 160/5 | - | €29,838 | +€29,838 | |
| Other liabilities and charges | 164/5 | - | €29,838 | +€29,838 | |
| Amounts payable | 17/49 | €10,866 | €10,172 | -€694 | -6.4% |
| Amounts payable within one year | 42/48 | €10,866 | €10,172 | -€694 | -6.4% |
| Trade debts | 44 | €3,058 | €196 | -€2,862 | -93.6% |
| Suppliers | 440/4 | €3,058 | €196 | -€2,862 | -93.6% |
| Taxes, remuneration and social security | 45 | €7,808 | €9,976 | +€2,168 | +27.8% |
| Taxes | 450/3 | €7,808 | €9,976 | +€2,168 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122 | €11 | -€111 | -90.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €29,838 | +€29,838 | |
| Other operating charges | 640/8 | €1,585 | €3,055 | +€1,470 | +92.7% |
| Gross operating margin | 9900 | €43,029 | €48,446 | +€5,416 | +12.6% |
| Operating profit (loss) | 9901 | €41,322 | €15,541 | -€25,781 | -62.4% |
| Financial income | 75/76B | - | €154 | +€154 | |
| Recurring financial income | 75 | - | €154 | +€154 | |
| Financial charges | 65/66B | €181 | €3,723 | +€3,542 | +1955.0% |
| Recurring financial charges | 65 | €181 | €3,723 | +€3,542 | +1955.0% |
| Profit (loss) for the period before taxes | 9903 | €41,141 | €11,972 | -€29,169 | -70.9% |
| Income taxes | 67/77 | €11,969 | €9,844 | -€2,125 | -17.8% |
| Profit (loss) for the period | 9904 | €29,172 | €2,128 | -€27,044 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,172 | €2,128 | -€27,044 | -92.7% |
Source: filed annual accounts (NBB), fiscal years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.