EDI Concept: 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.
EDI Concept
Largest movements
- Receivables within one year -€62,009
down €62,009 (-34.5%), from €179,784 to €117,775
of which Trade receivables: -€41,180
- Cash +€6,544
up €6,544 (+79.2%), from €8,267 to €14,811
mainly Net result for the year (+€80,035) and Receivables within one year (+€62,009)
- Profit (loss) carried forward +€80,035
up €80,035, from -€35,500 to €44,535
- Tax, wage and social debts -€68,403
down €68,403 (-58.9%), from €116,188 to €47,785
of which Remuneration and social security: -€44,640
- Trade debts -€68,230
down €68,230 (-80.9%), from €84,326 to €16,096
- Gross operating margin +€94,720
up €94,720 (+90.7%), from €104,405 to €199,125
- Staff costs -€71,623
down €71,623 (-49.2%), from €145,522 to €73,899
- Taxes +€7,815
up €7,815 (+3559.8%), from €220 to €8,034
- Financial charges -€3,837
down €3,837 (-33.2%), from €11,562 to €7,725
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 | €201,074 | €144,475 | -€56,599 | -28.1% |
| Fixed assets | 21/28 | €11,968 | €11,890 | -€78 | -0.6% |
| Tangible fixed assets | 22/27 | €11,882 | €11,804 | -€78 | -0.7% |
| Plant, machinery and equipment | 23 | €6,848 | €7,001 | +€152 | +2.2% |
| Furniture and vehicles | 24 | €5,033 | €4,803 | -€230 | -4.6% |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €189,107 | €132,585 | -€56,521 | -29.9% |
| Amounts receivable within one year | 40/41 | €179,784 | €117,775 | -€62,009 | -34.5% |
| Trade receivables | 40 | €87,652 | €46,472 | -€41,180 | -47.0% |
| Other amounts receivable | 41 | €92,132 | €71,303 | -€20,829 | -22.6% |
| Cash at bank and in hand | 54/58 | €8,267 | €14,811 | +€6,544 | +79.2% |
| Deferred charges and accrued income | 490/1 | €1,056 | - | -€1,056 | |
| Total equity and liabilities | 10/49 | €201,074 | €144,475 | -€56,599 | -28.1% |
| Equity | 10/15 | €560 | €80,595 | +€80,035 | +14294.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,860 | €29,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,500 | €44,535 | +€80,035 | |
| Amounts payable | 17/49 | €200,514 | €63,881 | -€136,634 | -68.1% |
| Amounts payable within one year | 42/48 | €200,514 | €63,881 | -€136,634 | -68.1% |
| Trade debts | 44 | €84,326 | €16,096 | -€68,230 | -80.9% |
| Suppliers | 440/4 | €84,326 | €16,096 | -€68,230 | -80.9% |
| Taxes, remuneration and social security | 45 | €116,188 | €47,785 | -€68,403 | -58.9% |
| Taxes | 450/3 | €41,262 | €17,498 | -€23,763 | -57.6% |
| Remuneration and social security | 454/9 | €74,926 | €30,286 | -€44,640 | -59.6% |
| Remuneration, social security and pensions | 62 | €145,522 | €73,899 | -€71,623 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,136 | €6,736 | +€600 | +9.8% |
| Other operating charges | 640/8 | €1,196 | €952 | -€244 | -20.4% |
| Non-recurring operating charges | 66A | - | €21,983 | +€21,983 | |
| Gross operating margin | 9900 | €104,405 | €199,125 | +€94,720 | +90.7% |
| Operating profit (loss) | 9901 | -€48,448 | €95,555 | +€144,003 | |
| Financial income | 75/76B | €208 | €239 | +€31 | +14.7% |
| Recurring financial income | 75 | €208 | €239 | +€31 | +14.7% |
| Financial charges | 65/66B | €11,562 | €7,725 | -€3,837 | -33.2% |
| Recurring financial charges | 65 | €11,562 | €7,725 | -€3,837 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€59,802 | €88,069 | +€147,871 | |
| Income taxes | 67/77 | €220 | €8,034 | +€7,815 | +3559.8% |
| Profit (loss) for the period | 9904 | -€60,022 | €80,035 | +€140,056 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,022 | €80,035 | +€140,056 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.