EDMA BEHEER: 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.
EDMA BEHEER
Largest movements
- Financial fixed assets +€228,000
up €228,000 (+30.2%), from €756,000 to €984,000
- Receivables within one year +€54,033
up €54,033 (+680%), from €7,943 to €61,976
of which Trade receivables: +€58,921
- Receivables after one year -€46,609
no longer reported in 2025 (was €46,609)
- Other debts +€154,027
up €154,027 (+217%), from €71,013 to €225,040
- Debts after one year +€125,617
up €125,617 (+33.2%), from €378,391 to €504,008
- Current portion of long-term debt -€31,735
down €31,735 (-50.8%), from €62,529 to €30,793
- Gross operating margin +€8,622
up €8,622 (+140%), from €6,176 to €14,798
- Financial charges +€5,641
up €5,641 (+91.5%), from €6,162 to €11,803
- Taxes +€1,388
up €1,388 (+2,430%), from €57 to €1,445
- Financial income -€466
no longer reported in 2025 (was €466)
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 | €811,549 | €1,049,942 | +€238,393 | +29.4% |
| Fixed assets | 21/28 | €756,000 | €984,000 | +€228,000 | +30.2% |
| Financial fixed assets | 28 | €756,000 | €984,000 | +€228,000 | +30.2% |
| Current assets | 29/58 | €55,549 | €65,942 | +€10,393 | +18.7% |
| Amounts receivable after more than one year | 29 | €46,609 | - | -€46,609 | |
| Other amounts receivable | 291 | €46,609 | - | -€46,609 | |
| Amounts receivable within one year | 40/41 | €7,943 | €61,976 | +€54,033 | +680% |
| Trade receivables | 40 | €3,000 | €61,921 | +€58,921 | +1,964% |
| Other amounts receivable | 41 | €4,943 | €55 | -€4,888 | -98.9% |
| Cash at bank and in hand | 54/58 | €531 | €3,966 | +€3,435 | +647% |
| Deferred charges and accrued income | 490/1 | €466 | - | -€466 | |
| Total equity and liabilities | 10/49 | €811,549 | €1,049,942 | +€238,393 | +29.4% |
| Equity | 10/15 | €286,281 | €287,627 | +€1,345 | +0.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €136,281 | €137,627 | +€1,345 | +1.0% |
| Distributable reserves | 133 | €136,281 | €137,627 | +€1,345 | +1.0% |
| Amounts payable | 17/49 | €525,267 | €762,315 | +€237,048 | +45.1% |
| Amounts payable after more than one year | 17 | €378,391 | €504,008 | +€125,617 | +33.2% |
| Financial debts | 170/4 | €378,391 | €504,008 | +€125,617 | +33.2% |
| Amounts payable within one year | 42/48 | €144,892 | €257,895 | +€113,003 | +78.0% |
| Current portion of amounts payable after more than one year | 42 | €62,529 | €30,793 | -€31,735 | -50.8% |
| Trade debts | 44 | €2,353 | €435 | -€1,918 | -81.5% |
| Suppliers | 440/4 | €2,353 | €435 | -€1,918 | -81.5% |
| Taxes, remuneration and social security | 45 | €8,998 | €1,627 | -€7,371 | -81.9% |
| Taxes | 450/3 | €8,998 | €1,627 | -€7,371 | -81.9% |
| Other amounts payable | 47/48 | €71,013 | €225,040 | +€154,027 | +217% |
| Accrued charges and deferred income | 492/3 | €1,984 | €411 | -€1,573 | -79.3% |
| Other operating charges | 640/8 | €194 | €205 | +€11 | +5.6% |
| Gross operating margin | 9900 | €6,176 | €14,798 | +€8,622 | +140% |
| Operating profit (loss) | 9901 | €5,981 | €14,593 | +€8,611 | +144% |
| Financial income | 75/76B | €466 | - | -€466 | |
| Recurring financial income | 75 | €466 | - | -€466 | |
| Financial charges | 65/66B | €6,162 | €11,803 | +€5,641 | +91.5% |
| Recurring financial charges | 65 | €6,162 | €11,803 | +€5,641 | +91.5% |
| Profit (loss) for the period before taxes | 9903 | €286 | €2,790 | +€2,505 | +877% |
| Income taxes | 67/77 | €57 | €1,445 | +€1,388 | +2,430% |
| Profit (loss) for the period | 9904 | €228 | €1,345 | +€1,117 | +489% |
| Profit (loss) for the period to be appropriated | 9905 | €228 | €1,345 | +€1,117 | +489% |
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 25 October 2026 via checked.be.