EdbA MANAGEMENT: 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.
EdbA MANAGEMENT
Largest movements
- Receivables within one year +€32,465
up €32,465 (+18.5%), from €175,940 to €208,405
of which Other amounts receivable: +€22,782
- Receivables after one year -€15,000
down €15,000 (-33.3%), from €45,000 to €30,000
- Reserves +€32,998
up €32,998 (+22.4%), from €147,288 to €180,286
- Other debts -€19,688
no longer reported in 2025 (was €19,688)
- Trade debts +€2,838
up €2,838 (+39.2%), from €7,231 to €10,068
- Gross operating margin -€9,919
down €9,919 (-18.7%), from €52,948 to €43,029
- Taxes -€2,687
down €2,687 (-13.4%), from €20,084 to €17,397
- Financial income +€1,613
up €1,613 (+18.7%), from €8,630 to €10,243
- Other operating charges +€1,074
up €1,074 (+171.1%), from €628 to €1,702
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 | €254,593 | €272,891 | +€18,298 | +7.2% |
| Fixed assets | 21/28 | €33,135 | €33,135 | = | 0.0% |
| Financial fixed assets | 28 | €33,135 | €33,135 | = | 0.0% |
| Current assets | 29/58 | €221,458 | €239,756 | +€18,298 | +8.3% |
| Amounts receivable after more than one year | 29 | €45,000 | €30,000 | -€15,000 | -33.3% |
| Other amounts receivable | 291 | €45,000 | €30,000 | -€15,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €175,940 | €208,405 | +€32,465 | +18.5% |
| Trade receivables | 40 | €19,550 | €29,233 | +€9,683 | +49.5% |
| Other amounts receivable | 41 | €156,390 | €179,172 | +€22,782 | +14.6% |
| Cash at bank and in hand | 54/58 | €108 | €929 | +€821 | +757.9% |
| Deferred charges and accrued income | 490/1 | €410 | €422 | +€12 | +2.9% |
| Total equity and liabilities | 10/49 | €254,593 | €272,891 | +€18,298 | +7.2% |
| Equity | 10/15 | €153,488 | €186,486 | +€32,998 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,288 | €180,286 | +€32,998 | +22.4% |
| Distributable reserves | 133 | €147,288 | €180,286 | +€32,998 | +22.4% |
| Amounts payable | 17/49 | €101,105 | €86,405 | -€14,700 | -14.5% |
| Amounts payable after more than one year | 17 | €20,000 | €18,500 | -€1,500 | -7.5% |
| Financial debts | 170/4 | €20,000 | €18,500 | -€1,500 | -7.5% |
| Amounts payable within one year | 42/48 | €60,263 | €46,107 | -€14,156 | -23.5% |
| Trade debts | 44 | €7,231 | €10,068 | +€2,838 | +39.2% |
| Suppliers | 440/4 | €7,231 | €10,068 | +€2,838 | +39.2% |
| Taxes, remuneration and social security | 45 | €33,344 | €36,038 | +€2,694 | +8.1% |
| Taxes | 450/3 | €33,344 | €36,038 | +€2,694 | +8.1% |
| Other amounts payable | 47/48 | €19,688 | - | -€19,688 | |
| Accrued charges and deferred income | 492/3 | €20,842 | €21,798 | +€956 | +4.6% |
| Other operating charges | 640/8 | €628 | €1,702 | +€1,074 | +171.1% |
| Gross operating margin | 9900 | €52,948 | €43,029 | -€9,919 | -18.7% |
| Operating profit (loss) | 9901 | €52,320 | €41,327 | -€10,993 | -21.0% |
| Financial income | 75/76B | €8,630 | €10,243 | +€1,613 | +18.7% |
| Recurring financial income | 75 | €8,630 | €10,243 | +€1,613 | +18.7% |
| Financial charges | 65/66B | €1,501 | €1,175 | -€325 | -21.7% |
| Recurring financial charges | 65 | €1,501 | €1,175 | -€325 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €59,449 | €50,395 | -€9,054 | -15.2% |
| Income taxes | 67/77 | €20,084 | €17,397 | -€2,687 | -13.4% |
| Profit (loss) for the period | 9904 | €39,365 | €32,998 | -€6,367 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,365 | €32,998 | -€6,367 | -16.2% |
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 12 October 2026 via checked.be.