EDMA INDUSTRIE: 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.
What changed
EDMA INDUSTRIE
NACE 29.202, Manufacture of motor vehicles, trailers and semi-trailers
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€16,793
2025 · -€10,577+€27,369
Equity
€400,052
2025 · €383,259+€16,793
Cash
€53,262
2025 · €53,845-€583
Balance sheet total
€729,392
2025 · €928,621-€199,230
Largest movements
Assets
- Receivables after one year -€200,391
no longer reported in 2026 (was €200,391)
- Receivables within one year +€31,893
up €31,893 (+40.7%), from €78,407 to €110,300
of which Trade receivables: +€32,142
- Tangible fixed assets -€25,175
down €25,175 (-13.5%), from €185,962 to €160,787
Equity and liabilities
- Debts after one year -€196,980
down €196,980 (-77.3%), from €254,830 to €57,850
of which Financial debts: -€198,343
- Reserves +€16,793
up €16,793 (+6.5%), from €259,259 to €276,052
of which Distributable reserves: +€16,793
- Trade debts -€12,058
down €12,058 (-14.2%), from €85,178 to €73,120
Income statement
- Gross operating margin +€57,829
up €57,829 (+19.3%), from €300,200 to €358,029
- Staff costs +€23,815
up €23,815 (+9.2%), from €259,755 to €283,570
From the 2025 result to the 2026 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.
Result 2025
-€10,577
Gross operating margin
+€57,829
Staff costs
-€23,815
Depreciation
+€3,126
Write-downs
-€2,420
Other operating charges
-€2,432
Financial income
-€2,480
Financial charges
-€2,440
Taxes
+€1
Result 2026
€16,793
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€199,516
Investment
-€1,335
Financing
-€198,763
Cash 2025
€53,845
From operations (derived)
+€199,516
Net result for the year
+€16,793
Depreciation
+€26,511
Receivables after one year
+€200,391
Stocks and contracts
+€7,379
Receivables within one year
-€31,893
Deferred charges and accrued income
-€2,405
Trade debts
-€12,058
Tax, wage and social debts
+€633
Other debts
-€4,058
Accrued charges and deferred income
-€1,777
Investment (derived)
-€1,335
Investment in fixed assets (net)
-€1,335
Financing
-€198,763
Debts after one year
-€196,980
Current portion of long-term debt
-€1,784
Cash 2026
€53,262
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €928,621 | €729,392 | -€199,230 | -21.5% |
| Fixed assets | 21/28 | €189,017 | €163,842 | -€25,175 | -13.3% |
| Tangible fixed assets | 22/27 | €185,962 | €160,787 | -€25,175 | -13.5% |
| Land and buildings | 22 | €91,964 | €85,822 | -€6,142 | -6.7% |
| Plant, machinery and equipment | 23 | €6,712 | €5,792 | -€920 | -13.7% |
| Furniture and vehicles | 24 | €25,778 | €17,037 | -€8,741 | -33.9% |
| Other tangible fixed assets | 26 | €61,508 | €52,136 | -€9,372 | -15.2% |
| Financial fixed assets | 28 | €3,055 | €3,055 | = | 0.0% |
| Current assets | 29/58 | €739,605 | €565,550 | -€174,054 | -23.5% |
| Amounts receivable after more than one year | 29 | €200,391 | - | -€200,391 | |
| Other amounts receivable | 291 | €200,391 | - | -€200,391 | |
| Stocks and contracts in progress | 3 | €395,914 | €388,535 | -€7,379 | -1.9% |
| Stocks | 30/36 | €391,914 | €388,535 | -€3,379 | -0.9% |
| Contracts in progress | 37 | €4,000 | - | -€4,000 | |
| Amounts receivable within one year | 40/41 | €78,407 | €110,300 | +€31,893 | +40.7% |
| Trade receivables | 40 | €75,824 | €107,966 | +€32,142 | +42.4% |
| Other amounts receivable | 41 | €2,583 | €2,334 | -€249 | -9.6% |
| Cash at bank and in hand | 54/58 | €53,845 | €53,262 | -€583 | -1.1% |
| Deferred charges and accrued income | 490/1 | €11,047 | €13,453 | +€2,405 | +21.8% |
| Total equity and liabilities | 10/49 | €928,621 | €729,392 | -€199,230 | -21.5% |
| Equity | 10/15 | €383,259 | €400,052 | +€16,793 | +4.4% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €259,259 | €276,052 | +€16,793 | +6.5% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €246,859 | €263,652 | +€16,793 | +6.8% |
| Amounts payable | 17/49 | €545,363 | €329,340 | -€216,022 | -39.6% |
| Amounts payable after more than one year | 17 | €254,830 | €57,850 | -€196,980 | -77.3% |
| Financial debts | 170/4 | €254,830 | €56,487 | -€198,343 | -77.8% |
| Other amounts payable | 178/9 | - | €1,363 | +€1,363 | |
| Amounts payable within one year | 42/48 | €288,063 | €270,798 | -€17,266 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €125,771 | €123,988 | -€1,784 | -1.4% |
| Trade debts | 44 | €85,178 | €73,120 | -€12,058 | -14.2% |
| Suppliers | 440/4 | €85,178 | €73,120 | -€12,058 | -14.2% |
| Taxes, remuneration and social security | 45 | €60,015 | €60,648 | +€633 | +1.1% |
| Taxes | 450/3 | €25,743 | €23,921 | -€1,822 | -7.1% |
| Remuneration and social security | 454/9 | €34,272 | €36,727 | +€2,455 | +7.2% |
| Other amounts payable | 47/48 | €17,099 | €13,042 | -€4,058 | -23.7% |
| Accrued charges and deferred income | 492/3 | €2,469 | €692 | -€1,777 | -72.0% |
| Remuneration, social security and pensions | 62 | €259,755 | €283,570 | +€23,815 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,637 | €26,511 | -€3,126 | -10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,420 | +€2,420 | |
| Other operating charges | 640/8 | €10,104 | €12,535 | +€2,432 | +24.1% |
| Gross operating margin | 9900 | €300,200 | €358,029 | +€57,829 | +19.3% |
| Operating profit (loss) | 9901 | €704 | €32,993 | +€32,289 | +4,585% |
| Financial income | 75/76B | €2,502 | €22 | -€2,480 | -99.1% |
| Recurring financial income | 75 | €2,502 | €22 | -€2,480 | -99.1% |
| Financial charges | 65/66B | €13,616 | €16,056 | +€2,440 | +17.9% |
| Recurring financial charges | 65 | €13,616 | €16,056 | +€2,440 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,410 | €16,959 | +€27,368 | |
| Income taxes | 67/77 | €167 | €166 | -€1 | -0.6% |
| Profit (loss) for the period | 9904 | -€10,577 | €16,793 | +€27,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,577 | €16,793 | +€27,369 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.