EDS CONCEPT: 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.
EDS CONCEPT
Largest movements
- Receivables within one year -€5,944
down €5,944 (-22.2%), from €26,829 to €20,885
of which Other amounts receivable: -€18,481
- Tangible fixed assets -€664
down €664 (-73.1%), from €908 to €244
of which Furniture and vehicles: -€601
- Deferred charges and accrued income +€562
up €562 (+43.2%), from €1,302 to €1,864
- Profit (loss) carried forward -€14,753
down €14,753 (-828.0%), from -€1,782 to -€16,535
- Current portion of long-term debt +€11,092
new in 2025: €11,092
- Tax, wage and social debts -€4,682
down €4,682 (-72.0%), from €6,498 to €1,816
of which Taxes: -€2,765
- Trade debts +€2,004
up €2,004 (+34.2%), from €5,860 to €7,864
- Gross operating margin -€18,872
down €18,872, from €7,736 to -€11,136
- Staff costs -€2,765
down €2,765 (-100.0%), from €2,765 to €0
- Taxes -€605
down €605 (-100.0%), from €605 to €0
- Depreciation -€568
down €568 (-46.1%), from €1,232 to €664
- Other operating charges +€443
up €443 (+116.3%), from €381 to €824
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.
Cash bridge derived
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 | €30,106 | €24,062 | -€6,044 | -20.1% |
| Fixed assets | 21/28 | €958 | €294 | -€664 | -69.3% |
| Tangible fixed assets | 22/27 | €908 | €244 | -€664 | -73.1% |
| Plant, machinery and equipment | 23 | €139 | €76 | -€63 | -45.1% |
| Furniture and vehicles | 24 | €768 | €168 | -€601 | -78.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €29,148 | €23,768 | -€5,380 | -18.5% |
| Amounts receivable within one year | 40/41 | €26,829 | €20,885 | -€5,944 | -22.2% |
| Trade receivables | 40 | €7,365 | €19,902 | +€12,537 | +170.2% |
| Other amounts receivable | 41 | €19,464 | €983 | -€18,481 | -94.9% |
| Cash at bank and in hand | 54/58 | €1,018 | €1,020 | +€2 | +0.2% |
| Deferred charges and accrued income | 490/1 | €1,302 | €1,864 | +€562 | +43.2% |
| Total equity and liabilities | 10/49 | €30,106 | €24,062 | -€6,044 | -20.1% |
| Equity | 10/15 | €17,633 | €2,881 | -€14,753 | -83.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €815 | €815 | = | 0.0% |
| Non-distributable reserves | 130/1 | €815 | €815 | = | 0.0% |
| Reserves not available under the articles | 1311 | €815 | €815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,782 | -€16,535 | -€14,753 | -828.0% |
| Amounts payable | 17/49 | €12,473 | €21,182 | +€8,709 | +69.8% |
| Amounts payable within one year | 42/48 | €12,359 | €20,773 | +€8,414 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,092 | +€11,092 | |
| Trade debts | 44 | €5,860 | €7,864 | +€2,004 | +34.2% |
| Suppliers | 440/4 | €5,860 | €7,864 | +€2,004 | +34.2% |
| Taxes, remuneration and social security | 45 | €6,498 | €1,816 | -€4,682 | -72.0% |
| Taxes | 450/3 | €4,036 | €1,271 | -€2,765 | -68.5% |
| Remuneration and social security | 454/9 | €2,463 | €545 | -€1,917 | -77.9% |
| Accrued charges and deferred income | 492/3 | €114 | €409 | +€295 | +259.3% |
| Remuneration, social security and pensions | 62 | €2,765 | €0 | -€2,765 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,232 | €664 | -€568 | -46.1% |
| Other operating charges | 640/8 | €381 | €824 | +€443 | +116.3% |
| Non-recurring operating charges | 66A | €1,197 | €1,259 | +€62 | +5.2% |
| Gross operating margin | 9900 | €7,736 | -€11,136 | -€18,872 | |
| Operating profit (loss) | 9901 | €2,161 | -€13,883 | -€16,044 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €1,238 | €870 | -€368 | -29.8% |
| Recurring financial charges | 65 | €1,238 | €870 | -€368 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €927 | -€14,753 | -€15,680 | |
| Income taxes | 67/77 | €605 | €0 | -€605 | -100.0% |
| Profit (loss) for the period | 9904 | €322 | -€14,753 | -€15,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €322 | -€14,753 | -€15,075 |
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 10 October 2026 via checked.be.