EDIF EVOLUTION: 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.
EDIF EVOLUTION
Largest movements
- Receivables within one year -€27,946
down €27,946 (-53.2%), from €52,487 to €24,541
of which Other amounts receivable: -€27,946
- Trade debts -€28,353
down €28,353 (-99.0%), from €28,625 to €273
- Gross operating margin +€3,019
up €3,019, from -€762 to €2,257
- Write-downs -€1,034
no longer reported in 2025 (was €1,034)
- Other operating charges +€419
new in 2025: €419
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,487 | €24,541 | -€27,946 | -53.2% |
| Current assets | 29/58 | €52,487 | €24,541 | -€27,946 | -53.2% |
| Amounts receivable within one year | 40/41 | €52,487 | €24,541 | -€27,946 | -53.2% |
| Trade receivables | 40 | €7,336 | €7,336 | = | 0.0% |
| Other amounts receivable | 41 | €45,151 | €17,204 | -€27,946 | -61.9% |
| Total equity and liabilities | 10/49 | €52,487 | €24,541 | -€27,946 | -53.2% |
| Equity | 10/15 | €21,225 | €21,129 | -€96 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,625 | €2,529 | -€96 | -3.7% |
| 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 | €765 | €669 | -€96 | -12.6% |
| Amounts payable | 17/49 | €31,262 | €3,412 | -€27,850 | -89.1% |
| Amounts payable within one year | 42/48 | €31,262 | €3,412 | -€27,850 | -89.1% |
| Financial debts | 43 | €2,637 | €3,139 | +€502 | +19.1% |
| Credit institutions | 430/8 | €2,637 | €3,139 | +€502 | +19.1% |
| Trade debts | 44 | €28,625 | €273 | -€28,353 | -99.0% |
| Suppliers | 440/4 | €28,625 | €273 | -€28,353 | -99.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,034 | - | -€1,034 | |
| Other operating charges | 640/8 | - | €419 | +€419 | |
| Non-recurring operating charges | 66A | - | €1,935 | +€1,935 | |
| Gross operating margin | 9900 | -€762 | €2,257 | +€3,019 | |
| Operating profit (loss) | 9901 | -€1,796 | -€96 | +€1,700 | +94.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,796 | -€96 | +€1,700 | +94.7% |
| Profit (loss) for the period | 9904 | -€1,796 | -€96 | +€1,700 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,796 | -€96 | +€1,700 | +94.7% |
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 14 October 2026 via checked.be.