EDEM CONSULTING: 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.
EDEM CONSULTING
Largest movements
- Receivables within one year +€6,979
up €6,979 (+44.7%), from €15,604 to €22,582
of which Trade receivables: +€5,937
- Tangible fixed assets +€4,905
up €4,905 (+113%), from €4,335 to €9,240
of which Furniture and vehicles: +€6,425
- Cash -€3,606
down €3,606 (-12.0%), from €30,091 to €26,485
mainly Investment in fixed assets (net) (-€8,797) and Receivables within one year (-€6,979)
- Deferred charges and accrued income -€1,116
down €1,116 (-4.6%), from €24,257 to €23,141
- Profit (loss) carried forward +€6,467
up €6,467 (+95.8%), from -€6,752 to -€285
- Current portion of long-term debt +€2,966
new in 2025: €2,966
- Debts after one year +€2,549
new in 2025: €2,549
- Tax, wage and social debts -€1,879
down €1,879 (-14.3%), from €13,162 to €11,284
- Other debts -€1,849
down €1,849 (-40.1%), from €4,611 to €2,761
- Gross operating margin +€16,652
up €16,652, from -€2,277 to €14,375
- Taxes +€2,946
up €2,946 (+581%), from €507 to €3,453
- Depreciation +€446
up €446 (+12.9%), from €3,446 to €3,892
- Financial charges +€431
up €431 (+319%), from €135 to €566
- Other operating charges -€387
down €387 (-100%), from €387 to €0
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.
Derived cash bridge
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 | €74,287 | €81,448 | +€7,162 | +9.6% |
| Fixed assets | 21/28 | €4,335 | €9,240 | +€4,905 | +113% |
| Tangible fixed assets | 22/27 | €4,335 | €9,240 | +€4,905 | +113% |
| Plant, machinery and equipment | 23 | €4,272 | €2,752 | -€1,520 | -35.6% |
| Furniture and vehicles | 24 | €63 | €6,488 | +€6,425 | +10,200% |
| Current assets | 29/58 | €69,952 | €72,208 | +€2,256 | +3.2% |
| Amounts receivable within one year | 40/41 | €15,604 | €22,582 | +€6,979 | +44.7% |
| Trade receivables | 40 | €11,074 | €17,011 | +€5,937 | +53.6% |
| Other amounts receivable | 41 | €4,530 | €5,571 | +€1,041 | +23.0% |
| Cash at bank and in hand | 54/58 | €30,091 | €26,485 | -€3,606 | -12.0% |
| Deferred charges and accrued income | 490/1 | €24,257 | €23,141 | -€1,116 | -4.6% |
| Total equity and liabilities | 10/49 | €74,287 | €81,448 | +€7,162 | +9.6% |
| Equity | 10/15 | €53,018 | €59,486 | +€6,467 | +12.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €56,770 | €56,770 | = | 0.0% |
| Distributable reserves | 133 | €56,770 | €56,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,752 | -€285 | +€6,467 | +95.8% |
| Amounts payable | 17/49 | €21,269 | €21,963 | +€694 | +3.3% |
| Amounts payable after more than one year | 17 | - | €2,549 | +€2,549 | |
| Financial debts | 170/4 | - | €2,549 | +€2,549 | |
| Amounts payable within one year | 42/48 | €20,849 | €18,619 | -€2,230 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,966 | +€2,966 | |
| Trade debts | 44 | €3,076 | €1,608 | -€1,468 | -47.7% |
| Suppliers | 440/4 | €3,076 | €1,608 | -€1,468 | -47.7% |
| Taxes, remuneration and social security | 45 | €13,162 | €11,284 | -€1,879 | -14.3% |
| Taxes | 450/3 | €13,162 | €11,284 | -€1,879 | -14.3% |
| Other amounts payable | 47/48 | €4,611 | €2,761 | -€1,849 | -40.1% |
| Accrued charges and deferred income | 492/3 | €420 | €795 | +€375 | +89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,446 | €3,892 | +€446 | +12.9% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | -€2,277 | €14,375 | +€16,652 | |
| Operating profit (loss) | 9901 | -€6,111 | €10,483 | +€16,594 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +2,183% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +2,183% |
| Financial charges | 65/66B | €135 | €566 | +€431 | +319% |
| Recurring financial charges | 65 | €135 | €566 | +€431 | +319% |
| Profit (loss) for the period before taxes | 9903 | -€6,245 | €9,920 | +€16,165 | |
| Income taxes | 67/77 | €507 | €3,453 | +€2,946 | +581% |
| Profit (loss) for the period | 9904 | -€6,752 | €6,467 | +€13,219 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,752 | €6,467 | +€13,219 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.