EDB CONSULTING: 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.
EDB CONSULTING
Largest movements
- Receivables within one year -€23,822
down €23,822 (-70.1%), from €33,964 to €10,142
of which Trade receivables: -€25,822
- Cash +€7,110
up €7,110 (+29.6%), from €24,014 to €31,124
mainly Net result for the year (+€28,802) and Receivables within one year (+€23,822)
- Tangible fixed assets -€4,457
down €4,457 (-13.8%), from €32,318 to €27,860
of which Other tangible fixed assets: -€4,429
- Deferred charges and accrued income -€3,851
down €3,851 (-45.2%), from €8,511 to €4,661
- Trade debts -€12,798
down €12,798 (-93.9%), from €13,635 to €837
- Profit (loss) carried forward -€11,422
down €11,422 (-26.7%), from €42,777 to €31,355
- Gross operating margin -€11,983
down €11,983 (-21.2%), from €56,598 to €44,615
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 | €98,807 | €74,030 | -€24,776 | -25.1% |
| Fixed assets | 21/28 | €32,318 | €28,105 | -€4,213 | -13.0% |
| Tangible fixed assets | 22/27 | €32,318 | €27,860 | -€4,457 | -13.8% |
| Plant, machinery and equipment | 23 | €509 | €253 | -€256 | -50.3% |
| Furniture and vehicles | 24 | €2,161 | €2,389 | +€228 | +10.6% |
| Other tangible fixed assets | 26 | €29,648 | €25,219 | -€4,429 | -14.9% |
| Financial fixed assets | 28 | - | €244 | +€244 | |
| Current assets | 29/58 | €66,489 | €45,926 | -€20,563 | -30.9% |
| Amounts receivable within one year | 40/41 | €33,964 | €10,142 | -€23,822 | -70.1% |
| Trade receivables | 40 | €32,464 | €6,642 | -€25,822 | -79.5% |
| Other amounts receivable | 41 | €1,500 | €3,500 | +€2,000 | +133.3% |
| Cash at bank and in hand | 54/58 | €24,014 | €31,124 | +€7,110 | +29.6% |
| Deferred charges and accrued income | 490/1 | €8,511 | €4,661 | -€3,851 | -45.2% |
| Total equity and liabilities | 10/49 | €98,807 | €74,030 | -€24,776 | -25.1% |
| Equity | 10/15 | €64,777 | €53,355 | -€11,422 | -17.6% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,777 | €31,355 | -€11,422 | -26.7% |
| Amounts payable | 17/49 | €34,030 | €20,676 | -€13,355 | -39.2% |
| Amounts payable within one year | 42/48 | €34,030 | €20,676 | -€13,355 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €3,374 | €3,373 | -€1 | 0.0% |
| Trade debts | 44 | €13,635 | €837 | -€12,798 | -93.9% |
| Suppliers | 440/4 | €13,635 | €837 | -€12,798 | -93.9% |
| Taxes, remuneration and social security | 45 | €16,926 | €16,465 | -€460 | -2.7% |
| Taxes | 450/3 | €16,926 | €16,465 | -€460 | -2.7% |
| Other amounts payable | 47/48 | €95 | - | -€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,611 | €4,883 | +€273 | +5.9% |
| Other operating charges | 640/8 | €714 | €799 | +€85 | +11.9% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €56,598 | €44,615 | -€11,983 | -21.2% |
| Operating profit (loss) | 9901 | €51,273 | €38,933 | -€12,340 | -24.1% |
| Financial income | 75/76B | - | €118 | +€118 | |
| Recurring financial income | 75 | - | €118 | +€118 | |
| Financial charges | 65/66B | €354 | €473 | +€120 | +33.8% |
| Recurring financial charges | 65 | €354 | €473 | +€120 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €50,920 | €38,578 | -€12,342 | -24.2% |
| Income taxes | 67/77 | €9,845 | €9,776 | -€69 | -0.7% |
| Profit (loss) for the period | 9904 | €41,074 | €28,802 | -€12,273 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,074 | €28,802 | -€12,273 | -29.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.