EDEPIA: 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.
EDEPIA
Largest movements
- Tangible fixed assets -€8,780
down €8,780 (-22.6%), from €38,838 to €30,058
- Cash -€2,188
down €2,188 (-30.2%), from €7,234 to €5,046
mainly Debts after one year (-€4,263) and Short-term financial debts (-€2,000)
- Deferred charges and accrued income -€1,210
down €1,210 (-88.6%), from €1,365 to €156
- Receivables within one year +€652
up €652 (+181.0%), from €360 to €1,012
of which Other amounts receivable: +€652
- Debts after one year -€4,263
down €4,263 (-26.1%), from €16,313 to €12,050
- Short-term financial debts -€2,000
no longer reported in 2025 (was €2,000)
- Profit (loss) carried forward -€1,955
down €1,955 (-37.7%), from -€5,184 to -€7,139
- Tax, wage and social debts -€1,934
down €1,934 (-51.8%), from €3,734 to €1,800
- Other debts -€1,653
down €1,653 (-6.8%), from €24,452 to €22,799
- Gross operating margin -€13,747
down €13,747 (-49.1%), from €27,988 to €14,242
- Depreciation +€3,718
up €3,718 (+73.5%), from €5,062 to €8,780
- Other operating charges -€2,082
down €2,082 (-30.1%), from €6,919 to €4,837
- Taxes -€1,553
down €1,553 (-53.5%), from €2,901 to €1,348
- Financial charges +€456
up €456 (+58.8%), from €776 to €1,233
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 | €47,797 | €36,271 | -€11,526 | -24.1% |
| Fixed assets | 21/28 | €38,838 | €30,058 | -€8,780 | -22.6% |
| Tangible fixed assets | 22/27 | €38,838 | €30,058 | -€8,780 | -22.6% |
| Furniture and vehicles | 24 | €38,838 | €30,058 | -€8,780 | -22.6% |
| Current assets | 29/58 | €8,959 | €6,213 | -€2,746 | -30.7% |
| Amounts receivable within one year | 40/41 | €360 | €1,012 | +€652 | +181.0% |
| Trade receivables | 40 | €360 | €360 | = | 0.0% |
| Other amounts receivable | 41 | - | €652 | +€652 | |
| Cash at bank and in hand | 54/58 | €7,234 | €5,046 | -€2,188 | -30.2% |
| Deferred charges and accrued income | 490/1 | €1,365 | €156 | -€1,210 | -88.6% |
| Total equity and liabilities | 10/49 | €47,797 | €36,271 | -€11,526 | -24.1% |
| Equity | 10/15 | -€2,984 | -€4,939 | -€1,955 | -65.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,184 | -€7,139 | -€1,955 | -37.7% |
| Amounts payable | 17/49 | €50,782 | €41,210 | -€9,571 | -18.8% |
| Amounts payable after more than one year | 17 | €16,313 | €12,050 | -€4,263 | -26.1% |
| Financial debts | 170/4 | €16,313 | €12,050 | -€4,263 | -26.1% |
| Amounts payable within one year | 42/48 | €34,468 | €29,160 | -€5,308 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €4,056 | €4,263 | +€207 | +5.1% |
| Financial debts | 43 | €2,000 | - | -€2,000 | |
| Credit institutions | 430/8 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €226 | €298 | +€72 | +32.0% |
| Suppliers | 440/4 | €226 | €298 | +€72 | +32.0% |
| Taxes, remuneration and social security | 45 | €3,734 | €1,800 | -€1,934 | -51.8% |
| Taxes | 450/3 | €3,734 | €1,800 | -€1,934 | -51.8% |
| Other amounts payable | 47/48 | €24,452 | €22,799 | -€1,653 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,062 | €8,780 | +€3,718 | +73.5% |
| Other operating charges | 640/8 | €6,919 | €4,837 | -€2,082 | -30.1% |
| Gross operating margin | 9900 | €27,988 | €14,242 | -€13,747 | -49.1% |
| Operating profit (loss) | 9901 | €16,007 | €624 | -€15,383 | -96.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €776 | €1,233 | +€456 | +58.8% |
| Recurring financial charges | 65 | €776 | €1,233 | +€456 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | €15,231 | -€606 | -€15,837 | |
| Income taxes | 67/77 | €2,901 | €1,348 | -€1,553 | -53.5% |
| Profit (loss) for the period | 9904 | €12,330 | -€1,955 | -€14,284 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,330 | -€1,955 | -€14,284 |
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 1 October 2026 via checked.be.