EDM PRESTI: 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 PRESTI
Largest movements
- Receivables within one year -€55,582
down €55,582 (-73.3%), from €75,814 to €20,232
of which Other amounts receivable: -€56,767
- Tangible fixed assets -€27,612
down €27,612 (-23.1%), from €119,452 to €91,840
of which Furniture and vehicles: -€26,440
- Cash +€17,408
up €17,408 (+40.3%), from €43,186 to €60,593
mainly Receivables within one year (+€55,582) and Net result for the year (+€35,253)
- Other debts -€69,000
down €69,000 (-97.2%), from €71,000 to €2,000
- Reserves +€33,000
up €33,000 (+14.7%), from €223,760 to €256,760
- Debts after one year -€20,622
down €20,622 (-41.1%), from €50,193 to €29,571
- Advances received -€10,728
down €10,728 (-33.2%), from €32,358 to €21,630
- Trade debts +€6,305
up €6,305 (+114%), from €5,508 to €11,813
- Turnover +€18,277
up €18,277 (+3.6%), from €507,674 to €525,952
- Depreciation +€6,289
up €6,289 (+22.6%), from €27,798 to €34,087
- Gross operating margin -€5,265
down €5,265 (-3.6%), from €148,277 to €143,012
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 | €422,779 | €361,934 | -€60,845 | -14.4% |
| Fixed assets | 21/28 | €123,462 | €95,850 | -€27,612 | -22.4% |
| Tangible fixed assets | 22/27 | €119,452 | €91,840 | -€27,612 | -23.1% |
| Plant, machinery and equipment | 23 | €2,237 | €3,536 | +€1,299 | +58.1% |
| Furniture and vehicles | 24 | €101,442 | €75,002 | -€26,440 | -26.1% |
| Other tangible fixed assets | 26 | €15,774 | €13,303 | -€2,471 | -15.7% |
| Financial fixed assets | 28 | €4,010 | €4,010 | = | 0.0% |
| Current assets | 29/58 | €299,318 | €266,084 | -€33,234 | -11.1% |
| Amounts receivable after more than one year | 29 | €147,900 | €150,800 | +€2,900 | +2.0% |
| Other amounts receivable | 291 | €147,900 | €150,800 | +€2,900 | +2.0% |
| Stocks and contracts in progress | 3 | €30,839 | €32,916 | +€2,077 | +6.7% |
| Stocks | 30/36 | €30,839 | €32,916 | +€2,077 | +6.7% |
| Amounts receivable within one year | 40/41 | €75,814 | €20,232 | -€55,582 | -73.3% |
| Trade receivables | 40 | €3,366 | €4,551 | +€1,185 | +35.2% |
| Other amounts receivable | 41 | €72,448 | €15,680 | -€56,767 | -78.4% |
| Cash at bank and in hand | 54/58 | €43,186 | €60,593 | +€17,408 | +40.3% |
| Deferred charges and accrued income | 490/1 | €1,578 | €1,542 | -€36 | -2.3% |
| Total equity and liabilities | 10/49 | €422,779 | €361,934 | -€60,845 | -14.4% |
| Equity | 10/15 | €232,714 | €265,967 | +€33,253 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €223,760 | €256,760 | +€33,000 | +14.7% |
| Distributable reserves | 133 | €223,760 | €256,760 | +€33,000 | +14.7% |
| Profit (loss) carried forward | 14 | €2,754 | €3,007 | +€253 | +9.2% |
| Amounts payable | 17/49 | €190,065 | €95,967 | -€94,098 | -49.5% |
| Amounts payable after more than one year | 17 | €50,193 | €29,571 | -€20,622 | -41.1% |
| Financial debts | 170/4 | €50,193 | €29,571 | -€20,622 | -41.1% |
| Amounts payable within one year | 42/48 | €139,409 | €66,060 | -€73,348 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €19,741 | €20,622 | +€881 | +4.5% |
| Financial debts | 43 | €256 | €109 | -€146 | -57.2% |
| Credit institutions | 430/8 | €256 | €109 | -€146 | -57.2% |
| Trade debts | 44 | €5,508 | €11,813 | +€6,305 | +114% |
| Suppliers | 440/4 | €5,508 | €11,813 | +€6,305 | +114% |
| Advances received on contracts in progress | 46 | €32,358 | €21,630 | -€10,728 | -33.2% |
| Taxes, remuneration and social security | 45 | €10,546 | €9,886 | -€660 | -6.3% |
| Taxes | 450/3 | €2,595 | €2,984 | +€389 | +15.0% |
| Remuneration and social security | 454/9 | €7,951 | €6,902 | -€1,049 | -13.2% |
| Other amounts payable | 47/48 | €71,000 | €2,000 | -€69,000 | -97.2% |
| Accrued charges and deferred income | 492/3 | €464 | €336 | -€128 | -27.6% |
| Turnover | 70 | €507,674 | €525,952 | +€18,277 | +3.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €396,787 | €399,216 | +€2,429 | +0.6% |
| Remuneration, social security and pensions | 62 | €61,561 | €60,360 | -€1,201 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,798 | €34,087 | +€6,289 | +22.6% |
| Other operating charges | 640/8 | €5,769 | €975 | -€4,793 | -83.1% |
| Gross operating margin | 9900 | €148,277 | €143,012 | -€5,265 | -3.6% |
| Operating profit (loss) | 9901 | €53,150 | €47,591 | -€5,559 | -10.5% |
| Financial income | 75/76B | €5,677 | €5,516 | -€161 | -2.8% |
| Recurring financial income | 75 | €5,677 | €5,516 | -€161 | -2.8% |
| Financial charges | 65/66B | €3,336 | €4,078 | +€742 | +22.2% |
| Recurring financial charges | 65 | €3,336 | €4,078 | +€742 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €55,491 | €49,028 | -€6,462 | -11.6% |
| Income taxes | 67/77 | €16,388 | €13,776 | -€2,613 | -15.9% |
| Profit (loss) for the period | 9904 | €39,102 | €35,253 | -€3,849 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,102 | €35,253 | -€3,849 | -9.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.