EDILIFRA: 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.
What changed
EDILIFRA
NACE 47.120, Other non-specialised retail sale
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,954
2024 · -€77,234+€85,189
Equity
€652,688
2024 · €644,733+€7,954
Cash
€1,960
2024 · €12,625-€10,666
Balance sheet total
€1.7m
2024 · €1.6m+€62,688
Largest movements
Assets
- Stocks and contracts +€97,236
up €97,236 (+11.2%), from €870,049 to €967,285
- Receivables within one year -€23,988
down €23,988 (-24.3%), from €98,647 to €74,659
of which Trade receivables: -€13,769
Equity and liabilities
- Trade debts +€24,842
up €24,842 (+29.4%), from €84,552 to €109,395
- Accrued charges and deferred income +€23,444
up €23,444 (+23.7%), from €98,742 to €122,186
Income statement
- Gross operating margin +€180,104
up €180,104 (+31.7%), from €568,631 to €748,734
- Staff costs +€65,487
up €65,487 (+11.9%), from €548,248 to €613,735
- Depreciation +€18,395
up €18,395 (+38.1%), from €48,341 to €66,736
- Financial charges +€13,159
up €13,159 (+28.1%), from €46,837 to €59,996
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.
Result 2024
-€77,234
Gross operating margin
+€180,104
Staff costs
-€65,487
Depreciation
-€18,395
Other operating charges
-€901
Other operating items
+€1,878
Financial income
+€1,148
Financial charges
-€13,159
Result 2025
€7,954
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.
From operations
+€45,462
Investment
-€61,106
Financing
+€4,979
Cash 2024
€12,625
From operations (derived)
+€45,462
Net result for the year
+€7,954
Depreciation
+€66,736
Stocks and contracts
-€97,236
Receivables within one year
+€23,988
Deferred charges and accrued income
-€5,735
Trade debts
+€24,842
Tax, wage and social debts
+€5,785
Other debts
-€4,316
Accrued charges and deferred income
+€23,444
Investment (derived)
-€61,106
Investment in fixed assets (net)
-€61,106
Financing
+€4,979
Debts after one year
+€1,060
Current portion of long-term debt
-€3,663
Short-term financial debts
+€7,582
Cash 2025
€1,960
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,613,038 | €1,675,726 | +€62,688 | +3.9% |
| Fixed assets | 21/28 | €616,676 | €611,047 | -€5,629 | -0.9% |
| Tangible fixed assets | 22/27 | €616,558 | €611,047 | -€5,512 | -0.9% |
| Land and buildings | 22 | €427,891 | €401,029 | -€26,862 | -6.3% |
| Plant, machinery and equipment | 23 | €67,335 | €67,030 | -€305 | -0.5% |
| Furniture and vehicles | 24 | €4,030 | €2,767 | -€1,263 | -31.3% |
| Other tangible fixed assets | 26 | €117,302 | €140,220 | +€22,918 | +19.5% |
| Financial fixed assets | 28 | €118 | - | -€118 | |
| Current assets | 29/58 | €996,362 | €1,064,680 | +€68,318 | +6.9% |
| Stocks and contracts in progress | 3 | €870,049 | €967,285 | +€97,236 | +11.2% |
| Stocks | 30/36 | €870,049 | €967,285 | +€97,236 | +11.2% |
| Amounts receivable within one year | 40/41 | €98,647 | €74,659 | -€23,988 | -24.3% |
| Trade receivables | 40 | €71,147 | €57,378 | -€13,769 | -19.4% |
| Other amounts receivable | 41 | €27,500 | €17,280 | -€10,220 | -37.2% |
| Cash at bank and in hand | 54/58 | €12,625 | €1,960 | -€10,666 | -84.5% |
| Deferred charges and accrued income | 490/1 | €15,041 | €20,776 | +€5,735 | +38.1% |
| Total equity and liabilities | 10/49 | €1,613,038 | €1,675,726 | +€62,688 | +3.9% |
| Equity | 10/15 | €644,733 | €652,688 | +€7,954 | +1.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €569,733 | €577,688 | +€7,954 | +1.4% |
| Tax-exempt reserves | 132 | €149 | €149 | = | 0.0% |
| Distributable reserves | 133 | €569,584 | €577,539 | +€7,954 | +1.4% |
| Amounts payable | 17/49 | €968,305 | €1,023,039 | +€54,734 | +5.7% |
| Amounts payable after more than one year | 17 | €463,630 | €464,690 | +€1,060 | +0.2% |
| Financial debts | 170/4 | €462,030 | €463,090 | +€1,060 | +0.2% |
| Other amounts payable | 178/9 | €1,600 | €1,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €405,933 | €436,163 | +€30,230 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €43,442 | €39,779 | -€3,663 | -8.4% |
| Financial debts | 43 | €70,477 | €78,059 | +€7,582 | +10.8% |
| Credit institutions | 430/8 | €70,477 | €78,059 | +€7,582 | +10.8% |
| Trade debts | 44 | €84,552 | €109,395 | +€24,842 | +29.4% |
| Suppliers | 440/4 | €84,552 | €109,395 | +€24,842 | +29.4% |
| Taxes, remuneration and social security | 45 | €101,181 | €106,966 | +€5,785 | +5.7% |
| Taxes | 450/3 | €36,395 | €37,361 | +€965 | +2.7% |
| Remuneration and social security | 454/9 | €64,785 | €69,605 | +€4,820 | +7.4% |
| Other amounts payable | 47/48 | €106,282 | €101,966 | -€4,316 | -4.1% |
| Accrued charges and deferred income | 492/3 | €98,742 | €122,186 | +€23,444 | +23.7% |
| Remuneration, social security and pensions | 62 | €548,248 | €613,735 | +€65,487 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,341 | €66,736 | +€18,395 | +38.1% |
| Other operating charges | 640/8 | €10,763 | €11,664 | +€901 | +8.4% |
| Non-recurring operating charges | 66A | €1,878 | - | -€1,878 | |
| Gross operating margin | 9900 | €568,631 | €748,734 | +€180,104 | +31.7% |
| Operating profit (loss) | 9901 | -€40,600 | €56,600 | +€97,200 | |
| Financial income | 75/76B | €10,203 | €11,351 | +€1,148 | +11.2% |
| Recurring financial income | 75 | €10,203 | €11,351 | +€1,148 | +11.2% |
| Financial charges | 65/66B | €46,837 | €59,996 | +€13,159 | +28.1% |
| Recurring financial charges | 65 | €46,837 | €59,996 | +€13,159 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€77,234 | €7,954 | +€85,189 | |
| Profit (loss) for the period | 9904 | -€77,234 | €7,954 | +€85,189 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,234 | €7,954 | +€85,189 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.