EDIFIC: 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.
EDIFIC
Largest movements
- Receivables within one year -€105,475
down €105,475 (-47.0%), from €224,578 to €119,103
of which Other amounts receivable: -€79,096
- Cash -€80,395
down €80,395 (-24.3%), from €330,263 to €249,868
mainly Net result for the year (-€101,917) and Other debts (-€97,228)
- Profit (loss) carried forward -€100,042
new in 2025: -€100,042
- Other debts -€97,228
down €97,228 (-67.1%), from €144,817 to €47,589
- Trade debts +€42,660
up €42,660 (+1,294%), from €3,296 to €45,956
- Tax, wage and social debts -€17,480
down €17,480 (-65.6%), from €26,628 to €9,148
- Reserves -€14,056
down €14,056 (-3.8%), from €372,558 to €358,502
of which Distributable reserves: -€14,056
- Gross operating margin -€137,327
down €137,327, from €53,512 to -€83,815
- Taxes -€18,187
down €18,187 (-97.8%), from €18,594 to €407
- Financial charges -€4,498
down €4,498 (-22.4%), from €20,079 to €15,581
- Staff costs +€1,995
new in 2025: €1,995
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 | €565,899 | €379,885 | -€186,014 | -32.9% |
| Fixed assets | 21/28 | €10,397 | €10,170 | -€227 | -2.2% |
| Tangible fixed assets | 22/27 | €9,300 | €9,073 | -€227 | -2.4% |
| Plant, machinery and equipment | 23 | €555 | €328 | -€227 | -40.9% |
| Furniture and vehicles | 24 | €8,745 | €8,745 | = | 0.0% |
| Financial fixed assets | 28 | €1,098 | €1,098 | = | 0.0% |
| Current assets | 29/58 | €555,502 | €369,715 | -€185,787 | -33.4% |
| Amounts receivable within one year | 40/41 | €224,578 | €119,103 | -€105,475 | -47.0% |
| Trade receivables | 40 | €142,268 | €115,888 | -€26,379 | -18.5% |
| Other amounts receivable | 41 | €82,311 | €3,215 | -€79,096 | -96.1% |
| Cash at bank and in hand | 54/58 | €330,263 | €249,868 | -€80,395 | -24.3% |
| Deferred charges and accrued income | 490/1 | €661 | €744 | +€83 | +12.6% |
| Total equity and liabilities | 10/49 | €565,899 | €379,885 | -€186,014 | -32.9% |
| Equity | 10/15 | €391,158 | €277,061 | -€114,098 | -29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €372,558 | €358,502 | -€14,056 | -3.8% |
| 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 | €370,698 | €356,642 | -€14,056 | -3.8% |
| Profit (loss) carried forward | 14 | - | -€100,042 | -€100,042 | |
| Amounts payable | 17/49 | €174,741 | €102,824 | -€71,916 | -41.2% |
| Amounts payable within one year | 42/48 | €174,741 | €102,712 | -€72,028 | -41.2% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €3,296 | €45,956 | +€42,660 | +1,294% |
| Suppliers | 440/4 | €3,296 | €45,956 | +€42,660 | +1,294% |
| Taxes, remuneration and social security | 45 | €26,628 | €9,148 | -€17,480 | -65.6% |
| Taxes | 450/3 | €26,628 | €9,148 | -€17,480 | -65.6% |
| Other amounts payable | 47/48 | €144,817 | €47,589 | -€97,228 | -67.1% |
| Accrued charges and deferred income | 492/3 | - | €112 | +€112 | |
| Remuneration, social security and pensions | 62 | - | €1,995 | +€1,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €227 | = | 0.0% |
| Other operating charges | 640/8 | €1,192 | €1,189 | -€3 | -0.3% |
| Gross operating margin | 9900 | €53,512 | -€83,815 | -€137,327 | |
| Operating profit (loss) | 9901 | €52,093 | -€87,226 | -€139,319 | |
| Financial income | 75/76B | €1,975 | €1,298 | -€677 | -34.3% |
| Recurring financial income | 75 | €1,975 | €1,298 | -€677 | -34.3% |
| Financial charges | 65/66B | €20,079 | €15,581 | -€4,498 | -22.4% |
| Recurring financial charges | 65 | €20,079 | €15,581 | -€4,498 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €33,989 | -€101,509 | -€135,499 | |
| Income taxes | 67/77 | €18,594 | €407 | -€18,187 | -97.8% |
| Profit (loss) for the period | 9904 | €15,395 | -€101,917 | -€117,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,395 | -€101,917 | -€117,312 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.