EDIPHIS: 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.
EDIPHIS
Largest movements
- Receivables within one year +€19,815
up €19,815 (+31.4%), from €63,071 to €82,885
of which Trade receivables: +€12,039
- Tangible fixed assets -€11,623
down €11,623 (-20.5%), from €56,707 to €45,084
of which Furniture and vehicles: -€8,747
- Cash -€8,148
down €8,148 (-75.9%), from €10,738 to €2,590
mainly Receivables within one year (-€19,815) and Debts after one year (-€8,078)
- Debts after one year -€8,078
down €8,078 (-34.8%), from €23,191 to €15,112
- Reserves +€7,377
up €7,377 (+7.5%), from €98,651 to €106,028
of which Distributable reserves: +€7,377
- Trade debts -€4,182
down €4,182 (-56.3%), from €7,425 to €3,243
- Gross operating margin +€4,796
up €4,796 (+18.8%), from €25,457 to €30,254
- Taxes +€1,293
up €1,293 (+36.5%), from €3,544 to €4,837
- Other operating charges +€1,065
up €1,065 (+74.1%), from €1,438 to €2,503
- Financial charges -€437
down €437 (-20.5%), from €2,131 to €1,694
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 | €343,080 | €340,634 | -€2,446 | -0.7% |
| Fixed assets | 21/28 | €266,782 | €255,159 | -€11,623 | -4.4% |
| Tangible fixed assets | 22/27 | €56,707 | €45,084 | -€11,623 | -20.5% |
| Furniture and vehicles | 24 | €38,148 | €29,401 | -€8,747 | -22.9% |
| Other tangible fixed assets | 26 | €18,560 | €15,683 | -€2,876 | -15.5% |
| Financial fixed assets | 28 | €210,075 | €210,075 | = | 0.0% |
| Current assets | 29/58 | €76,297 | €85,475 | +€9,178 | +12.0% |
| Amounts receivable within one year | 40/41 | €63,071 | €82,885 | +€19,815 | +31.4% |
| Trade receivables | 40 | €12,600 | €24,639 | +€12,039 | +95.5% |
| Other amounts receivable | 41 | €50,471 | €58,246 | +€7,776 | +15.4% |
| Cash at bank and in hand | 54/58 | €10,738 | €2,590 | -€8,148 | -75.9% |
| Deferred charges and accrued income | 490/1 | €2,489 | - | -€2,489 | |
| Total equity and liabilities | 10/49 | €343,080 | €340,634 | -€2,446 | -0.7% |
| Equity | 10/15 | €283,089 | €290,466 | +€7,377 | +2.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €98,651 | €106,028 | +€7,377 | +7.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €92,451 | €99,828 | +€7,377 | +8.0% |
| Profit (loss) carried forward | 14 | €122,438 | €122,438 | = | 0.0% |
| Amounts payable | 17/49 | €59,991 | €50,168 | -€9,822 | -16.4% |
| Amounts payable after more than one year | 17 | €23,191 | €15,112 | -€8,078 | -34.8% |
| Financial debts | 170/4 | €23,191 | €15,112 | -€8,078 | -34.8% |
| Amounts payable within one year | 42/48 | €36,800 | €35,056 | -€1,744 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €7,697 | €8,078 | +€381 | +5.0% |
| Trade debts | 44 | €7,425 | €3,243 | -€4,182 | -56.3% |
| Suppliers | 440/4 | €7,425 | €3,243 | -€4,182 | -56.3% |
| Taxes, remuneration and social security | 45 | €16,978 | €17,395 | +€417 | +2.5% |
| Taxes | 450/3 | €13,985 | €14,383 | +€398 | +2.8% |
| Remuneration and social security | 454/9 | €2,993 | €3,012 | +€19 | +0.6% |
| Other amounts payable | 47/48 | €4,700 | €6,339 | +€1,639 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,629 | €13,843 | +€213 | +1.6% |
| Other operating charges | 640/8 | €1,438 | €2,503 | +€1,065 | +74.1% |
| Gross operating margin | 9900 | €25,457 | €30,254 | +€4,796 | +18.8% |
| Operating profit (loss) | 9901 | €10,390 | €13,908 | +€3,518 | +33.9% |
| Financial charges | 65/66B | €2,131 | €1,694 | -€437 | -20.5% |
| Recurring financial charges | 65 | €2,131 | €1,694 | -€437 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €8,259 | €12,214 | +€3,955 | +47.9% |
| Income taxes | 67/77 | €3,544 | €4,837 | +€1,293 | +36.5% |
| Profit (loss) for the period | 9904 | €4,715 | €7,377 | +€2,662 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,715 | €7,377 | +€2,662 | +56.5% |
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 6 October 2026 via checked.be.