EDGAR architecture: 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.
EDGAR architecture
Largest movements
- Tangible fixed assets -€5,379
down €5,379 (-63.7%), from €8,440 to €3,061
of which Furniture and vehicles: -€5,261
- Deferred charges and accrued income -€3,033
down €3,033 (-64.1%), from €4,729 to €1,695
- Intangible fixed assets -€974
down €974 (-59.7%), from €1,631 to €657
- Receivables within one year -€878
down €878 (-3.0%), from €28,817 to €27,939
of which Trade receivables: -€5,608
- Other debts -€17,748
down €17,748 (-38.0%), from €46,711 to €28,963
- Profit (loss) carried forward +€9,381
new in 2025: €9,381
- Trade debts +€5,415
up €5,415 (+136%), from €3,981 to €9,397
- Debts after one year -€4,171
down €4,171 (-70.3%), from €5,935 to €1,765
- Tax, wage and social debts -€2,980
down €2,980 (-50.3%), from €5,925 to €2,945
- Gross operating margin -€36,754
down €36,754 (-63.5%), from €57,895 to €21,142
- Taxes -€8,214
down €8,214 (-71.5%), from €11,480 to €3,266
- Depreciation -€4,443
down €4,443 (-41.2%), from €10,795 to €6,353
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 | €72,635 | €62,637 | -€9,997 | -13.8% |
| Fixed assets | 21/28 | €22,937 | €16,584 | -€6,353 | -27.7% |
| Intangible fixed assets | 21 | €1,631 | €657 | -€974 | -59.7% |
| Tangible fixed assets | 22/27 | €8,440 | €3,061 | -€5,379 | -63.7% |
| Furniture and vehicles | 24 | €7,348 | €2,087 | -€5,261 | -71.6% |
| Other tangible fixed assets | 26 | €1,092 | €974 | -€118 | -10.8% |
| Financial fixed assets | 28 | €12,866 | €12,866 | = | 0.0% |
| Current assets | 29/58 | €49,698 | €46,053 | -€3,645 | -7.3% |
| Amounts receivable within one year | 40/41 | €28,817 | €27,939 | -€878 | -3.0% |
| Trade receivables | 40 | €28,591 | €22,983 | -€5,608 | -19.6% |
| Other amounts receivable | 41 | €226 | €4,956 | +€4,730 | +2,095% |
| Cash at bank and in hand | 54/58 | €16,153 | €16,419 | +€266 | +1.6% |
| Deferred charges and accrued income | 490/1 | €4,729 | €1,695 | -€3,033 | -64.1% |
| Total equity and liabilities | 10/49 | €72,635 | €62,637 | -€9,997 | -13.8% |
| Equity | 10/15 | €6,000 | €15,381 | +€9,381 | +156% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €9,381 | +€9,381 | |
| Amounts payable | 17/49 | €66,635 | €47,256 | -€19,378 | -29.1% |
| Amounts payable after more than one year | 17 | €5,935 | €1,765 | -€4,171 | -70.3% |
| Financial debts | 170/4 | €5,935 | €1,765 | -€4,171 | -70.3% |
| Amounts payable within one year | 42/48 | €60,699 | €45,476 | -€15,224 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €4,082 | €4,171 | +€89 | +2.2% |
| Trade debts | 44 | €3,981 | €9,397 | +€5,415 | +136% |
| Suppliers | 440/4 | €3,981 | €9,397 | +€5,415 | +136% |
| Taxes, remuneration and social security | 45 | €5,925 | €2,945 | -€2,980 | -50.3% |
| Taxes | 450/3 | €5,925 | €2,945 | -€2,980 | -50.3% |
| Other amounts payable | 47/48 | €46,711 | €28,963 | -€17,748 | -38.0% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,795 | €6,353 | -€4,443 | -41.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €57,895 | €21,142 | -€36,754 | -63.5% |
| Operating profit (loss) | 9901 | €46,713 | €14,389 | -€32,323 | -69.2% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €1,163 | €1,742 | +€579 | +49.8% |
| Recurring financial charges | 65 | €1,163 | €1,742 | +€579 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | €45,555 | €12,647 | -€32,907 | -72.2% |
| Income taxes | 67/77 | €11,480 | €3,266 | -€8,214 | -71.5% |
| Profit (loss) for the period | 9904 | €34,074 | €9,381 | -€24,693 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,074 | €9,381 | -€24,693 | -72.5% |
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 19 October 2026 via checked.be.