EDRA 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.
EDRA Consulting
Largest movements
- Cash +€38,956
up €38,956 (+48.7%), from €79,993 to €118,949
mainly Other debts (+€86,957) and Net result for the year (+€47,751)
- Other debts +€86,957
up €86,957 (+85.0%), from €102,252 to €189,209
- Profit (loss) carried forward -€51,249
down €51,249 (-99.9%), from €51,286 to €37
- Tax, wage and social debts +€18,597
up €18,597 (+232%), from €8,002 to €26,600
of which Taxes: +€15,797
- Accrued charges and deferred income -€10,744
no longer reported in 2025 (was €10,744)
- Debts after one year -€7,580
down €7,580 (-17.3%), from €43,904 to €36,323
- Gross operating margin +€10,382
up €10,382 (+15.5%), from €67,115 to €77,497
- Taxes +€5,934
up €5,934 (+54.7%), from €10,850 to €16,784
- Depreciation -€5,080
down €5,080 (-38.4%), from €13,214 to €8,134
- Financial charges +€2,317
up €2,317 (+155%), from €1,492 to €3,809
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 | €251,117 | €289,858 | +€38,741 | +15.4% |
| Fixed assets | 21/28 | €140,657 | €138,122 | -€2,536 | -1.8% |
| Tangible fixed assets | 22/27 | €140,657 | €138,122 | -€2,536 | -1.8% |
| Land and buildings | 22 | €140,477 | €133,095 | -€7,382 | -5.3% |
| Plant, machinery and equipment | 23 | - | €5,027 | +€5,027 | |
| Furniture and vehicles | 24 | €180 | - | -€180 | |
| Current assets | 29/58 | €110,460 | €151,736 | +€41,277 | +37.4% |
| Amounts receivable within one year | 40/41 | €29,798 | €32,202 | +€2,404 | +8.1% |
| Trade receivables | 40 | €29,797 | €32,202 | +€2,404 | +8.1% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €79,993 | €118,949 | +€38,956 | +48.7% |
| Deferred charges and accrued income | 490/1 | €669 | €586 | -€84 | -12.5% |
| Total equity and liabilities | 10/49 | €251,117 | €289,858 | +€38,741 | +15.4% |
| Equity | 10/15 | €71,746 | €20,497 | -€51,249 | -71.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,286 | €37 | -€51,249 | -99.9% |
| Amounts payable | 17/49 | €179,371 | €269,361 | +€89,990 | +50.2% |
| Amounts payable after more than one year | 17 | €43,904 | €36,323 | -€7,580 | -17.3% |
| Financial debts | 170/4 | €43,904 | €36,323 | -€7,580 | -17.3% |
| Amounts payable within one year | 42/48 | €124,723 | €233,038 | +€108,314 | +86.8% |
| Current portion of amounts payable after more than one year | 42 | €7,503 | €7,580 | +€77 | +1.0% |
| Trade debts | 44 | €6,966 | €9,649 | +€2,683 | +38.5% |
| Suppliers | 440/4 | €6,966 | €9,649 | +€2,683 | +38.5% |
| Taxes, remuneration and social security | 45 | €8,002 | €26,600 | +€18,597 | +232% |
| Taxes | 450/3 | €8,002 | €23,800 | +€15,797 | +197% |
| Remuneration and social security | 454/9 | - | €2,800 | +€2,800 | |
| Other amounts payable | 47/48 | €102,252 | €189,209 | +€86,957 | +85.0% |
| Accrued charges and deferred income | 492/3 | €10,744 | - | -€10,744 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,214 | €8,134 | -€5,080 | -38.4% |
| Other operating charges | 640/8 | €1,336 | €1,019 | -€317 | -23.7% |
| Gross operating margin | 9900 | €67,115 | €77,497 | +€10,382 | +15.5% |
| Operating profit (loss) | 9901 | €52,565 | €68,344 | +€15,779 | +30.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €1,492 | €3,809 | +€2,317 | +155% |
| Recurring financial charges | 65 | €1,492 | €3,809 | +€2,317 | +155% |
| Profit (loss) for the period before taxes | 9903 | €51,073 | €64,535 | +€13,462 | +26.4% |
| Income taxes | 67/77 | €10,850 | €16,784 | +€5,934 | +54.7% |
| Profit (loss) for the period | 9904 | €40,223 | €47,751 | +€7,528 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,223 | €47,751 | +€7,528 | +18.7% |
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 27 October 2026 via checked.be.