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EDPW: what changed

Two fiscal 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

EDPW

BE 0789.595.341
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€842
2024 · -€2,509+€1,668
Equity
€1,173
2024 · €157,015-€155,842
Cash
€99,513
2024 · €180,725-€81,212
Balance sheet total
€123,495
2024 · €196,946-€73,451

Largest movements

2024 to 2025
Assets
  • Cash -€81,212

    down €81,212 (-44.9%), from €180,725 to €99,513

    mainly Contributions, distributions and other (-€155,000) and Tax, wage and social debts (-€22,090)

  • Deferred charges and accrued income +€2,802

    up €2,802 (+157.1%), from €1,783 to €4,585

  • Tangible fixed assets +€2,681

    up €2,681 (+168.5%), from €1,591 to €4,272

  • Receivables within one year +€2,279

    up €2,279 (+17.7%), from €12,846 to €15,125

Equity and liabilities
  • Reserves -€157,000

    down €157,000 (-100.0%), from €157,015 to €15

  • Other debts +€104,684

    up €104,684 (+2182.7%), from €4,796 to €109,480

  • Tax, wage and social debts -€22,090

    down €22,090 (-63.4%), from €34,825 to €12,735

  • Contributions +€2,000

    new in 2025: €2,000

Income statement
  • Gross operating margin +€4,882

    up €4,882, from -€1,231 to €3,651

  • Taxes +€2,480

    up €2,480, from -€156 to €2,324

  • Depreciation +€414

    up €414 (+105.5%), from €393 to €807

  • Financial charges +€221

    up €221 (+192.5%), from €115 to €336

  • Other operating charges +€116

    up €116 (+12.5%), from €927 to €1,043

From the 2024 result to the 2025 result

effect on the 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 2024 -€2,509
Gross operating margin +€4,882
Depreciation -€414
Other operating charges -€116
Financial income +€16
Financial charges -€221
Taxes -€2,480
Result 2025 -€842

Cash bridge derived

cash 2024 to 2025

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.

From operations +€77,275
Investment -€3,487
Financing -€155,000
Cash 2024 €180,725
Net result for the year -€842
Depreciation +€807
Receivables within one year -€2,279
Deferred charges and accrued income -€2,802
Trade debts -€203
Tax, wage and social debts -€22,090
Other debts +€104,684
Investment in fixed assets (net) -€3,487
Contributions, distributions and other -€155,000
Cash 2025 €99,513
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €196,946 €123,495 -€73,451 -37.3%
Fixed assets 21/28 €1,591 €4,272 +€2,681 +168.5%
Tangible fixed assets 22/27 €1,591 €4,272 +€2,681 +168.5%
Furniture and vehicles 24 €1,591 €4,272 +€2,681 +168.5%
Current assets 29/58 €195,355 €119,223 -€76,131 -39.0%
Amounts receivable within one year 40/41 €12,846 €15,125 +€2,279 +17.7%
Trade receivables 40 €12,846 €15,125 +€2,279 +17.7%
Cash at bank and in hand 54/58 €180,725 €99,513 -€81,212 -44.9%
Deferred charges and accrued income 490/1 €1,783 €4,585 +€2,802 +157.1%
Total equity and liabilities 10/49 €196,946 €123,495 -€73,451 -37.3%
Equity 10/15 €157,015 €1,173 -€155,842 -99.3%
Contributions 10/11 - €2,000 +€2,000
Reserves 13 €157,015 €15 -€157,000 -100.0%
Distributable reserves 133 €157,015 €15 -€157,000 -100.0%
Profit (loss) carried forward 14 - -€842 -€842
Amounts payable 17/49 €39,931 €122,322 +€82,391 +206.3%
Amounts payable within one year 42/48 €39,931 €122,322 +€82,391 +206.3%
Trade debts 44 €310 €107 -€203 -65.5%
Suppliers 440/4 €310 €107 -€203 -65.5%
Taxes, remuneration and social security 45 €34,825 €12,735 -€22,090 -63.4%
Taxes 450/3 €34,825 €12,735 -€22,090 -63.4%
Other amounts payable 47/48 €4,796 €109,480 +€104,684 +2182.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €393 €807 +€414 +105.5%
Other operating charges 640/8 €927 €1,043 +€116 +12.5%
Gross operating margin 9900 -€1,231 €3,651 +€4,882
Operating profit (loss) 9901 -€2,550 €1,802 +€4,352
Financial income 75/76B - €16 +€16
Recurring financial income 75 - €16 +€16
Financial charges 65/66B €115 €336 +€221 +192.5%
Recurring financial charges 65 €115 €336 +€221 +192.5%
Profit (loss) for the period before taxes 9903 -€2,665 €1,482 +€4,147
Income taxes 67/77 -€156 €2,324 +€2,480
Profit (loss) for the period 9904 -€2,509 -€842 +€1,668 +66.5%
Profit (loss) for the period to be appropriated 9905 -€2,509 -€842 +€1,668 +66.5%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.