EDJOVIMA: 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.
EDJOVIMA
Largest movements
- Tangible fixed assets -€37,513
down €37,513 (-1.8%), from €2.0m to €2.0m
of which Land and buildings: -€35,831
- Reserves -€102,334
down €102,334 (-5.1%), from €2.0m to €1.9m
of which Distributable reserves: -€102,334
- Other debts +€77,397
up €77,397 (+48.4%), from €160,000 to €237,397
- Gross operating margin +€29,390
up €29,390 (+23.1%), from €127,263 to €156,652
- Staff costs +€19,972
up €19,972 (+69.6%), from €28,712 to €48,684
- Taxes +€2,381
up €2,381 (+24.4%), from €9,751 to €12,132
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 | €2,210,829 | €2,183,744 | -€27,086 | -1.2% |
| Fixed assets | 21/28 | €2,048,480 | €2,010,967 | -€37,513 | -1.8% |
| Tangible fixed assets | 22/27 | €2,048,480 | €2,010,967 | -€37,513 | -1.8% |
| Land and buildings | 22 | €2,040,463 | €2,004,632 | -€35,831 | -1.8% |
| Furniture and vehicles | 24 | €8,017 | €6,335 | -€1,682 | -21.0% |
| Current assets | 29/58 | €162,349 | €172,777 | +€10,428 | +6.4% |
| Amounts receivable within one year | 40/41 | €15,104 | €14,360 | -€745 | -4.9% |
| Trade receivables | 40 | €6,149 | €12,498 | +€6,349 | +103% |
| Other amounts receivable | 41 | €8,955 | €1,862 | -€7,093 | -79.2% |
| Cash at bank and in hand | 54/58 | €132,265 | €150,493 | +€18,228 | +13.8% |
| Deferred charges and accrued income | 490/1 | €14,980 | €7,924 | -€7,056 | -47.1% |
| Total equity and liabilities | 10/49 | €2,210,829 | €2,183,744 | -€27,086 | -1.2% |
| Equity | 10/15 | €2,021,115 | €1,918,780 | -€102,334 | -5.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,002,565 | €1,900,230 | -€102,334 | -5.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,002,565 | €1,900,230 | -€102,334 | -5.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €189,715 | €264,963 | +€75,248 | +39.7% |
| Amounts payable within one year | 42/48 | €182,086 | €257,330 | +€75,244 | +41.3% |
| Trade debts | 44 | €9,018 | €3,883 | -€5,135 | -56.9% |
| Suppliers | 440/4 | €9,018 | €3,883 | -€5,135 | -56.9% |
| Taxes, remuneration and social security | 45 | €13,068 | €16,051 | +€2,982 | +22.8% |
| Taxes | 450/3 | €5,594 | €5,797 | +€203 | +3.6% |
| Remuneration and social security | 454/9 | €7,474 | €10,253 | +€2,779 | +37.2% |
| Other amounts payable | 47/48 | €160,000 | €237,397 | +€77,397 | +48.4% |
| Accrued charges and deferred income | 492/3 | €7,629 | €7,633 | +€4 | +0.1% |
| Remuneration, social security and pensions | 62 | €28,712 | €48,684 | +€19,972 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,276 | €47,337 | +€1,061 | +2.3% |
| Other operating charges | 640/8 | €8,285 | €8,781 | +€496 | +6.0% |
| Gross operating margin | 9900 | €127,263 | €156,652 | +€29,390 | +23.1% |
| Operating profit (loss) | 9901 | €43,990 | €51,850 | +€7,861 | +17.9% |
| Financial income | 75/76B | €760 | €551 | -€209 | -27.5% |
| Recurring financial income | 75 | €760 | €551 | -€209 | -27.5% |
| Financial charges | 65/66B | €7,689 | €7,604 | -€85 | -1.1% |
| Recurring financial charges | 65 | €7,689 | €7,604 | -€85 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €37,061 | €44,798 | +€7,737 | +20.9% |
| Income taxes | 67/77 | €9,751 | €12,132 | +€2,381 | +24.4% |
| Profit (loss) for the period | 9904 | €27,310 | €32,666 | +€5,356 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,310 | €32,666 | +€5,356 | +19.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.