EDEPHI: 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.
EDEPHI
Largest movements
- Tangible fixed assets -€13,435
down €13,435 (-10.0%), from €134,914 to €121,479
- Receivables after one year +€2,439
new in 2024: €2,439
- Cash -€2,150
down €2,150 (-99.0%), from €2,172 to €22
mainly Debts after one year (-€14,535) and Receivables after one year (-€2,439)
- Receivables within one year -€2,097
no longer reported in 2024 (was €2,097)
- Debts after one year -€14,535
down €14,535 (-35.7%), from €40,705 to €26,170
- Other debts -€1,870
down €1,870 (-4.5%), from €41,967 to €40,097
- Trade debts +€1,441
up €1,441 (+107.9%), from €1,336 to €2,777
- Gross operating margin -€4,155
down €4,155 (-20.1%), from €20,678 to €16,523
- Depreciation -€2,322
down €2,322 (-14.7%), from €15,757 to €13,435
- Financial charges -€2,299
down €2,299 (-42.7%), from €5,387 to €3,089
of which Non-recurring financial charges: -€1,557
- Other operating charges -€1,349
down €1,349 (-85.9%), from €1,570 to €221
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,277 | €125,149 | -€14,128 | -10.1% |
| Fixed assets | 21/28 | €134,914 | €121,479 | -€13,435 | -10.0% |
| Tangible fixed assets | 22/27 | €134,914 | €121,479 | -€13,435 | -10.0% |
| Other tangible fixed assets | 26 | €134,914 | €121,479 | -€13,435 | -10.0% |
| Current assets | 29/58 | €4,363 | €3,670 | -€693 | -15.9% |
| Amounts receivable after more than one year | 29 | - | €2,439 | +€2,439 | |
| Other amounts receivable | 291 | - | €2,439 | +€2,439 | |
| Amounts receivable within one year | 40/41 | €2,097 | - | -€2,097 | |
| Other amounts receivable | 41 | €2,097 | - | -€2,097 | |
| Cash at bank and in hand | 54/58 | €2,172 | €22 | -€2,150 | -99.0% |
| Deferred charges and accrued income | 490/1 | €94 | €1,209 | +€1,115 | +1186.4% |
| Total equity and liabilities | 10/49 | €139,277 | €125,149 | -€14,128 | -10.1% |
| Equity | 10/15 | €38,254 | €38,170 | -€84 | -0.2% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Reserves | 13 | €21,546 | €21,546 | -€0 | 0.0% |
| Distributable reserves | 133 | €21,546 | €21,546 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€49,292 | -€49,375 | -€83 | -0.2% |
| Amounts payable | 17/49 | €101,023 | €86,978 | -€14,045 | -13.9% |
| Amounts payable after more than one year | 17 | €40,705 | €26,170 | -€14,535 | -35.7% |
| Financial debts | 170/4 | €40,705 | €26,170 | -€14,535 | -35.7% |
| Amounts payable within one year | 42/48 | €57,022 | €57,410 | +€388 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €13,719 | €14,535 | +€816 | +6.0% |
| Trade debts | 44 | €1,336 | €2,777 | +€1,441 | +107.9% |
| Suppliers | 440/4 | €1,336 | €2,777 | +€1,441 | +107.9% |
| Other amounts payable | 47/48 | €41,967 | €40,097 | -€1,870 | -4.5% |
| Accrued charges and deferred income | 492/3 | €3,296 | €3,399 | +€103 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,757 | €13,435 | -€2,322 | -14.7% |
| Other operating charges | 640/8 | €1,570 | €221 | -€1,349 | -85.9% |
| Gross operating margin | 9900 | €20,678 | €16,523 | -€4,155 | -20.1% |
| Operating profit (loss) | 9901 | €3,351 | €2,867 | -€484 | -14.4% |
| Financial income | 75/76B | €119 | €137 | +€18 | +15.5% |
| Recurring financial income | 75 | €118 | €137 | +€19 | +16.5% |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,387 | €3,089 | -€2,299 | -42.7% |
| Recurring financial charges | 65 | €3,780 | €3,039 | -€742 | -19.6% |
| Non-recurring financial charges | 66B | €1,607 | €50 | -€1,557 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,917 | -€84 | +€1,833 | +95.6% |
| Profit (loss) for the period | 9904 | -€1,917 | -€84 | +€1,833 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,917 | -€84 | +€1,833 | +95.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.