EDM CONSULTING: 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.
EDM CONSULTING
Largest movements
- Receivables within one year +€18,482
up €18,482 (+20.3%), from €91,143 to €109,625
of which Other amounts receivable: +€25,137
- Deferred charges and accrued income -€9,448
down €9,448 (-12.3%), from €77,085 to €67,637
- Cash -€3,780
down €3,780 (-73.2%), from €5,167 to €1,387
mainly Contributions, distributions and other (-€37,790) and Receivables within one year (-€18,482)
- Other debts +€37,790
new in 2025: €37,790
- Reserves -€22,928
down €22,928 (-18.0%), from €127,116 to €104,188
- Debts after one year -€7,144
down €7,144 (-49.6%), from €14,415 to €7,271
- Short-term financial debts -€5,088
down €5,088 (-23.9%), from €21,255 to €16,167
- Tax, wage and social debts +€3,532
up €3,532 (+81.8%), from €4,316 to €7,848
- Gross operating margin -€21,471
down €21,471 (-45.7%), from €46,951 to €25,480
- Other operating charges -€3,848
down €3,848 (-60.8%), from €6,328 to €2,479
- Taxes -€3,164
down €3,164 (-24.4%), from €12,950 to €9,786
- Financial income +€2,493
up €2,493 (+73.5%), from €3,389 to €5,882
- Depreciation +€786
up €786 (+1933.2%), from €41 to €826
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 | €177,486 | €181,913 | +€4,427 | +2.5% |
| Fixed assets | 21/28 | €4,091 | €3,264 | -€826 | -20.2% |
| Tangible fixed assets | 22/27 | €4,091 | €3,264 | -€826 | -20.2% |
| Furniture and vehicles | 24 | €4,091 | €3,264 | -€826 | -20.2% |
| Current assets | 29/58 | €173,395 | €178,649 | +€5,254 | +3.0% |
| Amounts receivable within one year | 40/41 | €91,143 | €109,625 | +€18,482 | +20.3% |
| Trade receivables | 40 | €6,655 | - | -€6,655 | |
| Other amounts receivable | 41 | €84,488 | €109,625 | +€25,137 | +29.8% |
| Cash at bank and in hand | 54/58 | €5,167 | €1,387 | -€3,780 | -73.2% |
| Deferred charges and accrued income | 490/1 | €77,085 | €67,637 | -€9,448 | -12.3% |
| Total equity and liabilities | 10/49 | €177,486 | €181,913 | +€4,427 | +2.5% |
| Equity | 10/15 | €127,116 | €104,188 | -€22,928 | -18.0% |
| Reserves | 13 | €127,116 | €104,188 | -€22,928 | -18.0% |
| Distributable reserves | 133 | €127,116 | €104,188 | -€22,928 | -18.0% |
| Amounts payable | 17/49 | €50,370 | €77,726 | +€27,356 | +54.3% |
| Amounts payable after more than one year | 17 | €14,415 | €7,271 | -€7,144 | -49.6% |
| Financial debts | 170/4 | €14,415 | €7,271 | -€7,144 | -49.6% |
| Amounts payable within one year | 42/48 | €35,955 | €70,455 | +€34,499 | +96.0% |
| Current portion of amounts payable after more than one year | 42 | €7,019 | €7,144 | +€125 | +1.8% |
| Financial debts | 43 | €21,255 | €16,167 | -€5,088 | -23.9% |
| Credit institutions | 430/8 | €21,255 | €16,167 | -€5,088 | -23.9% |
| Trade debts | 44 | €3,365 | €1,506 | -€1,859 | -55.2% |
| Suppliers | 440/4 | €3,365 | €1,506 | -€1,859 | -55.2% |
| Taxes, remuneration and social security | 45 | €4,316 | €7,848 | +€3,532 | +81.8% |
| Taxes | 450/3 | €4,316 | €7,848 | +€3,532 | +81.8% |
| Other amounts payable | 47/48 | - | €37,790 | +€37,790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41 | €826 | +€786 | +1933.2% |
| Other operating charges | 640/8 | €6,328 | €2,479 | -€3,848 | -60.8% |
| Gross operating margin | 9900 | €46,951 | €25,480 | -€21,471 | -45.7% |
| Operating profit (loss) | 9901 | €40,582 | €22,174 | -€18,408 | -45.4% |
| Financial income | 75/76B | €3,389 | €5,882 | +€2,493 | +73.5% |
| Recurring financial income | 75 | €3,389 | €5,882 | +€2,493 | +73.5% |
| Financial charges | 65/66B | €2,967 | €3,409 | +€441 | +14.9% |
| Recurring financial charges | 65 | €2,967 | €3,409 | +€441 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €41,004 | €24,648 | -€16,357 | -39.9% |
| Income taxes | 67/77 | €12,950 | €9,786 | -€3,164 | -24.4% |
| Profit (loss) for the period | 9904 | €28,054 | €14,862 | -€13,193 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,054 | €14,862 | -€13,193 | -47.0% |
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 11 October 2026 via checked.be.