EDELKIP: 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
EDELKIP
NACE 47.210, Retail sale of fruit and vegetables
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€130,149
2024 · €53,632+€76,517
Equity
€1.5m
2024 · €1.4m+€130,149
Cash
€121,438
2024 · €77,474+€43,964
Balance sheet total
€3.2m
2024 · €3.1m+€156,245
Largest movements
Assets
- Tangible fixed assets +€108,156
up €108,156 (+3.7%), from €2.9m to €3.0m
of which Land and buildings: +€141,598
- Cash +€43,964
up €43,964 (+56.7%), from €77,474 to €121,438
mainly Debts after one year (+€293,761) and Depreciation (+€239,719)
Equity and liabilities
- Debts after one year +€293,761
up €293,761 (+28.7%), from €1.0m to €1.3m
of which Financial debts: +€293,761
- Trade debts -€246,747
down €246,747 (-85.6%), from €288,209 to €41,462
- Reserves +€129,848
up €129,848 (+9.6%), from €1.3m to €1.5m
of which Distributable reserves: +€140,600
- Other debts -€44,007
down €44,007 (-24.2%), from €181,983 to €137,976
Income statement
- Gross operating margin +€115,540
up €115,540 (+20.4%), from €566,426 to €681,967
- Depreciation +€28,983
up €28,983 (+13.8%), from €210,736 to €239,719
- Staff costs +€15,940
up €15,940 (+7.2%), from €221,761 to €237,702
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.
Result 2024
€53,632
Gross operating margin
+€115,540
Staff costs
-€15,940
Depreciation
-€28,983
Other operating charges
-€1,265
Financial income
+€3,097
Financial charges
+€4,080
Taxes
-€11
Result 2025
€130,149
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.
From operations
+€72,913
Investment
-€348,108
Financing
+€319,159
Cash 2024
€77,474
From operations (derived)
+€72,913
Net result for the year
+€130,149
Depreciation
+€239,719
Stocks and contracts
+€11,974
Receivables within one year
-€12,201
Deferred charges and accrued income
-€3,665
Provisions
-€2,688
Trade debts
-€246,747
Tax, wage and social debts
-€5,523
Advances received
+€5,884
Other debts
-€44,007
Accrued charges and deferred income
+€17
Investment (derived)
-€348,108
Investment in fixed assets (net)
-€347,615
Current investments
-€493
Financing
+€319,159
Debts after one year
+€293,761
Current portion of long-term debt
+€25,398
Cash 2025
€121,438
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,082,797 | €3,239,042 | +€156,245 | +5.1% |
| Fixed assets | 21/28 | €2,909,194 | €3,017,091 | +€107,896 | +3.7% |
| Intangible fixed assets | 21 | €1,275 | €1,016 | -€260 | -20.4% |
| Tangible fixed assets | 22/27 | €2,907,151 | €3,015,307 | +€108,156 | +3.7% |
| Land and buildings | 22 | €2,609,848 | €2,751,446 | +€141,598 | +5.4% |
| Plant, machinery and equipment | 23 | €61,857 | €58,316 | -€3,541 | -5.7% |
| Furniture and vehicles | 24 | €235,446 | €205,544 | -€29,902 | -12.7% |
| Financial fixed assets | 28 | €768 | €768 | = | 0.0% |
| Current assets | 29/58 | €173,603 | €221,951 | +€48,349 | +27.9% |
| Stocks and contracts in progress | 3 | €29,331 | €17,357 | -€11,974 | -40.8% |
| Stocks | 30/36 | €29,331 | €17,357 | -€11,974 | -40.8% |
| Amounts receivable within one year | 40/41 | €33,323 | €45,524 | +€12,201 | +36.6% |
| Trade receivables | 40 | €19,877 | €33,309 | +€13,432 | +67.6% |
| Other amounts receivable | 41 | €13,446 | €12,215 | -€1,231 | -9.2% |
| Current investments | 50/53 | €26,116 | €26,609 | +€493 | +1.9% |
| Cash at bank and in hand | 54/58 | €77,474 | €121,438 | +€43,964 | +56.7% |
| Deferred charges and accrued income | 490/1 | €7,359 | €11,023 | +€3,665 | +49.8% |
| Total equity and liabilities | 10/49 | €3,082,797 | €3,239,042 | +€156,245 | +5.1% |
| Equity | 10/15 | €1,374,703 | €1,504,852 | +€130,149 | +9.5% |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Reserves | 13 | €1,348,306 | €1,478,154 | +€129,848 | +9.6% |
| Tax-exempt reserves | 132 | €254,768 | €244,017 | -€10,752 | -4.2% |
| Distributable reserves | 133 | €1,093,537 | €1,234,137 | +€140,600 | +12.9% |
| Profit (loss) carried forward | 14 | €368 | €669 | +€301 | +81.7% |
| Provisions and deferred taxes | 16 | €63,692 | €61,004 | -€2,688 | -4.2% |
| Deferred taxes | 168 | €63,692 | €61,004 | -€2,688 | -4.2% |
| Amounts payable | 17/49 | €1,644,402 | €1,673,186 | +€28,784 | +1.8% |
| Amounts payable after more than one year | 17 | €1,023,979 | €1,317,740 | +€293,761 | +28.7% |
| Financial debts | 170/4 | €1,023,979 | €1,317,740 | +€293,761 | +28.7% |
| Trade debts | 175 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €580,009 | €315,015 | -€264,994 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €67,001 | €92,399 | +€25,398 | +37.9% |
| Trade debts | 44 | €288,209 | €41,462 | -€246,747 | -85.6% |
| Suppliers | 440/4 | €288,209 | €41,462 | -€246,747 | -85.6% |
| Advances received on contracts in progress | 46 | €0 | €5,884 | +€5,884 | |
| Taxes, remuneration and social security | 45 | €42,816 | €37,293 | -€5,523 | -12.9% |
| Taxes | 450/3 | €5,254 | €8,110 | +€2,857 | +54.4% |
| Remuneration and social security | 454/9 | €37,562 | €29,183 | -€8,380 | -22.3% |
| Other amounts payable | 47/48 | €181,983 | €137,976 | -€44,007 | -24.2% |
| Accrued charges and deferred income | 492/3 | €40,415 | €40,432 | +€17 | 0.0% |
| Non-recurring operating income | 76A | €0 | €11,934 | +€11,934 | |
| Remuneration, social security and pensions | 62 | €221,761 | €237,702 | +€15,940 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210,736 | €239,719 | +€28,983 | +13.8% |
| Other operating charges | 640/8 | €26,405 | €27,670 | +€1,265 | +4.8% |
| Gross operating margin | 9900 | €566,426 | €681,967 | +€115,540 | +20.4% |
| Operating profit (loss) | 9901 | €107,524 | €176,876 | +€69,352 | +64.5% |
| Financial income | 75/76B | €3,168 | €6,265 | +€3,097 | +97.8% |
| Recurring financial income | 75 | €3,168 | €6,265 | +€3,097 | +97.8% |
| Financial charges | 65/66B | €59,412 | €55,332 | -€4,080 | -6.9% |
| Recurring financial charges | 65 | €59,412 | €55,332 | -€4,080 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €51,281 | €127,809 | +€76,529 | +149.2% |
| Transfer from deferred taxes | 780 | €2,688 | €2,688 | = | 0.0% |
| Income taxes | 67/77 | €337 | €348 | +€11 | +3.4% |
| Profit (loss) for the period | 9904 | €53,632 | €130,149 | +€76,517 | +142.7% |
| Transfer from tax-exempt reserves | 789 | €10,752 | €10,752 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,384 | €140,901 | +€76,517 | +118.8% |
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 2 October 2026 via checked.be.