EDIPRAS: 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.
EDIPRAS
Largest movements
- Receivables within one year +€866,381
up €866,381 (+55.6%), from €1.6m to €2.4m
of which Trade receivables: +€743,454
- Tangible fixed assets -€672,016
down €672,016 (-34.6%), from €1.9m to €1.3m
of which Land and buildings: -€586,373
- Cash -€280,067
down €280,067 (-75.4%), from €371,505 to €91,439
- Deferred charges and accrued income -€137,775
down €137,775 (-95.3%), from €144,631 to €6,857
- Profit (loss) carried forward -€215,607
down €215,607 (-4.7%), from -€4.6m to -€4.8m
- Write-downs +€664,381
new in 2024: €664,381
- Gross operating margin +€410,889
up €410,889 (+77.4%), from €531,055 to €941,944
- Other operating charges -€14,388
down €14,388 (-18.8%), from €76,696 to €62,307
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,018,175 | €3,794,698 | -€223,477 | -5.6% |
| Fixed assets | 21/28 | €1,943,061 | €1,271,045 | -€672,016 | -34.6% |
| Tangible fixed assets | 22/27 | €1,943,061 | €1,271,045 | -€672,016 | -34.6% |
| Land and buildings | 22 | €1,307,938 | €721,565 | -€586,373 | -44.8% |
| Plant, machinery and equipment | 23 | €310 | - | -€310 | |
| Furniture and vehicles | 24 | €37,480 | €37,480 | = | 0.0% |
| Leasing and similar rights | 25 | €597,333 | €512,000 | -€85,333 | -14.3% |
| Current assets | 29/58 | €2,075,114 | €2,523,653 | +€448,539 | +21.6% |
| Amounts receivable within one year | 40/41 | €1,558,977 | €2,425,357 | +€866,381 | +55.6% |
| Trade receivables | 40 | - | €743,454 | +€743,454 | |
| Other amounts receivable | 41 | €1,558,977 | €1,681,904 | +€122,927 | +7.9% |
| Cash at bank and in hand | 54/58 | €371,505 | €91,439 | -€280,067 | -75.4% |
| Deferred charges and accrued income | 490/1 | €144,631 | €6,857 | -€137,775 | -95.3% |
| Total equity and liabilities | 10/49 | €4,018,175 | €3,794,698 | -€223,477 | -5.6% |
| Equity | 10/15 | €3,138,601 | €2,922,994 | -€215,607 | -6.9% |
| Contributions | 10/11 | €7,715,686 | €7,715,686 | = | 0.0% |
| Capital | 10 | €7,715,686 | €7,715,686 | = | 0.0% |
| Issued capital | 100 | €7,715,686 | €7,715,686 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,577,085 | -€4,792,692 | -€215,607 | -4.7% |
| Amounts payable | 17/49 | €879,574 | €871,704 | -€7,870 | -0.9% |
| Amounts payable within one year | 42/48 | €763,574 | €749,784 | -€13,790 | -1.8% |
| Trade debts | 44 | €35,970 | - | -€35,970 | |
| Suppliers | 440/4 | €35,970 | - | -€35,970 | |
| Other amounts payable | 47/48 | €727,603 | €749,784 | +€22,180 | +3.0% |
| Accrued charges and deferred income | 492/3 | €116,000 | €121,920 | +€5,920 | +5.1% |
| Non-recurring operating income | 76A | - | €5,554 | +€5,554 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343,913 | €335,853 | -€8,060 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €664,381 | +€664,381 | |
| Other operating charges | 640/8 | €76,696 | €62,307 | -€14,388 | -18.8% |
| Gross operating margin | 9900 | €531,055 | €941,944 | +€410,889 | +77.4% |
| Operating profit (loss) | 9901 | €110,446 | -€120,597 | -€231,043 | |
| Financial income | 75/76B | €6,934 | €6,857 | -€78 | -1.1% |
| Recurring financial income | 75 | €6,934 | €6,857 | -€78 | -1.1% |
| Financial charges | 65/66B | €1,674 | €799 | -€875 | -52.3% |
| Recurring financial charges | 65 | €1,674 | €799 | -€875 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €115,707 | -€114,539 | -€230,246 | |
| Profit (loss) for the period | 9904 | €115,707 | -€114,539 | -€230,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €115,707 | -€114,539 | -€230,246 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.