EDIFORMA: 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.
EDIFORMA
Largest movements
- Tangible fixed assets +€578,945
up €578,945 (+45.0%), from €1.3m to €1.9m
of which Other tangible fixed assets: +€596,360
- Cash -€77,727
down €77,727 (-85.4%), from €91,042 to €13,315
mainly Investment in fixed assets (net) (-€656,758) and Net result for the year (-€141,668)
- Debts after one year +€306,120
up €306,120 (+38.9%), from €787,561 to €1.1m
- Trade debts +€147,310
up €147,310 (+1527.4%), from €9,645 to €156,954
- Profit (loss) carried forward -€141,668
down €141,668 (-55.4%), from -€255,669 to -€397,336
- Other debts +€118,093
up €118,093 (+14.0%), from €846,241 to €964,334
- Current portion of long-term debt +€61,437
new in 2024: €61,437
- Depreciation +€52,605
up €52,605 (+208.7%), from €25,208 to €77,812
- Financial charges +€6,720
up €6,720 (+19.2%), from €34,955 to €41,675
- Other operating charges +€1,838
up €1,838 (+37.8%), from €4,867 to €6,704
- Gross operating margin +€476
up €476 (+3.0%), from -€15,952 to -€15,476
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,390,778 | €1,882,070 | +€491,292 | +35.3% |
| Fixed assets | 21/28 | €1,286,717 | €1,865,662 | +€578,945 | +45.0% |
| Tangible fixed assets | 22/27 | €1,286,717 | €1,865,662 | +€578,945 | +45.0% |
| Land and buildings | 22 | €1,091,182 | €1,073,767 | -€17,415 | -1.6% |
| Other tangible fixed assets | 26 | €195,535 | €791,895 | +€596,360 | +305.0% |
| Current assets | 29/58 | €104,061 | €16,408 | -€87,653 | -84.2% |
| Amounts receivable within one year | 40/41 | €13,020 | €3,093 | -€9,927 | -76.2% |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 41 | €3,020 | €3,093 | +€74 | +2.4% |
| Cash at bank and in hand | 54/58 | €91,042 | €13,315 | -€77,727 | -85.4% |
| Total equity and liabilities | 10/49 | €1,390,778 | €1,882,070 | +€491,292 | +35.3% |
| Equity | 10/15 | -€252,669 | -€394,336 | -€141,668 | -56.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€255,669 | -€397,336 | -€141,668 | -55.4% |
| Amounts payable | 17/49 | €1,643,446 | €2,276,406 | +€632,960 | +38.5% |
| Amounts payable after more than one year | 17 | €787,561 | €1,093,680 | +€306,120 | +38.9% |
| Financial debts | 170/4 | €787,561 | €1,093,680 | +€306,120 | +38.9% |
| Amounts payable within one year | 42/48 | €855,886 | €1,182,725 | +€326,840 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | - | €61,437 | +€61,437 | |
| Trade debts | 44 | €9,645 | €156,954 | +€147,310 | +1527.4% |
| Suppliers | 440/4 | €9,645 | €156,954 | +€147,310 | +1527.4% |
| Other amounts payable | 47/48 | €846,241 | €964,334 | +€118,093 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,208 | €77,812 | +€52,605 | +208.7% |
| Other operating charges | 640/8 | €4,867 | €6,704 | +€1,838 | +37.8% |
| Gross operating margin | 9900 | -€15,952 | -€15,476 | +€476 | +3.0% |
| Operating profit (loss) | 9901 | -€46,026 | -€99,993 | -€53,967 | -117.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €34,955 | €41,675 | +€6,720 | +19.2% |
| Recurring financial charges | 65 | €34,955 | €41,675 | +€6,720 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€80,981 | -€141,668 | -€60,686 | -74.9% |
| Profit (loss) for the period | 9904 | -€80,981 | -€141,668 | -€60,686 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,981 | -€141,668 | -€60,686 | -74.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.