EDS Farma: what changed
EDS Farma
Largest movements
- Cash +€15,877
new in 2025: €15,877
mainly Current investments (+€10,449) and Depreciation (+€5,497)
- Current investments -€10,449
no longer reported in 2025 (was €10,449)
- Tangible fixed assets -€5,497
down €5,497 (-83.5%), from €6,585 to €1,087
- Receivables within one year +€2,944
new in 2025: €2,944
of which Trade receivables: +€2,030
- Reserves +€3,802
up €3,802 (+30.9%), from €12,317 to €16,118
- Other debts -€1,347
no longer reported in 2025 (was €1,347)
- Tax, wage and social debts +€370
up €370 (+11.6%), from €3,189 to €3,558
- Gross operating margin -€3,895
down €3,895 (-25.6%), from €15,210 to €11,315
- Taxes -€752
down €752 (-27.6%), from €2,727 to €1,976
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,033 | €19,909 | +€2,876 | +16.9% |
| Fixed assets | 21/28 | €6,585 | €1,087 | -€5,497 | -83.5% |
| Tangible fixed assets | 22/27 | €6,585 | €1,087 | -€5,497 | -83.5% |
| Furniture and vehicles | 24 | €6,585 | €1,087 | -€5,497 | -83.5% |
| Current assets | 29/58 | €10,449 | €18,821 | +€8,373 | +80.1% |
| Amounts receivable within one year | 40/41 | - | €2,944 | +€2,944 | |
| Trade receivables | 40 | - | €2,030 | +€2,030 | |
| Other amounts receivable | 41 | - | €915 | +€915 | |
| Current investments | 50/53 | €10,449 | - | -€10,449 | |
| Cash at bank and in hand | 54/58 | - | €15,877 | +€15,877 | |
| Total equity and liabilities | 10/49 | €17,033 | €19,909 | +€2,876 | +16.9% |
| Equity | 10/15 | €12,417 | €16,218 | +€3,802 | +30.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €12,317 | €16,118 | +€3,802 | +30.9% |
| Distributable reserves | 133 | €12,317 | €16,118 | +€3,802 | +30.9% |
| Amounts payable | 17/49 | €4,617 | €3,690 | -€926 | -20.1% |
| Amounts payable within one year | 42/48 | €4,617 | €3,690 | -€926 | -20.1% |
| Trade debts | 44 | €81 | €132 | +€51 | +63.5% |
| Suppliers | 440/4 | €81 | €132 | +€51 | +63.5% |
| Taxes, remuneration and social security | 45 | €3,189 | €3,558 | +€370 | +11.6% |
| Taxes | 450/3 | €3,189 | €3,558 | +€370 | +11.6% |
| Other amounts payable | 47/48 | €1,347 | - | -€1,347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,497 | €5,497 | = | 0.0% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €15,210 | €11,315 | -€3,895 | -25.6% |
| Operating profit (loss) | 9901 | €9,650 | €5,818 | -€3,832 | -39.7% |
| Financial income | 75/76B | €33 | €0 | -€33 | -99.9% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -99.9% |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €9,640 | €5,777 | -€3,862 | -40.1% |
| Income taxes | 67/77 | €2,727 | €1,976 | -€752 | -27.6% |
| Profit (loss) for the period | 9904 | €6,912 | €3,802 | -€3,110 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,912 | €3,802 | -€3,110 | -45.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.