EFDISET: 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.
EFDISET
Largest movements
- Stocks and contracts -€4,580
down €4,580 (-100.0%), from €4,580 to €0
- Cash +€4,285
up €4,285 (+7519.4%), from €57 to €4,342
mainly Stocks and contracts (+€4,580) and Net result for the year (+€2,731)
- Receivables within one year +€2,306
up €2,306 (+1.6%), from €139,842 to €142,149
of which Other amounts receivable: +€35,069
- Profit (loss) carried forward +€2,731
up €2,731, from -€463 to €2,268
- Tax, wage and social debts +€2,132
up €2,132, from €0 to €2,132
- Trade debts -€1,830
down €1,830 (-1.5%), from €123,922 to €122,093
- Gross operating margin +€10,640
up €10,640, from -€6,471 to €4,169
- Other operating charges +€574
up €574 (+238.6%), from €241 to €814
- Depreciation +€273
up €273 (+150.4%), from €182 to €455
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 | €145,689 | €148,722 | +€3,034 | +2.1% |
| Fixed assets | 21/28 | €1,210 | €2,232 | +€1,022 | +84.5% |
| Tangible fixed assets | 22/27 | €1,210 | €2,232 | +€1,022 | +84.5% |
| Plant, machinery and equipment | 23 | €1,210 | €931 | -€278 | -23.0% |
| Furniture and vehicles | 24 | - | €1,300 | +€1,300 | |
| Current assets | 29/58 | €144,479 | €146,491 | +€2,012 | +1.4% |
| Stocks and contracts in progress | 3 | €4,580 | €0 | -€4,580 | -100.0% |
| Stocks | 30/36 | €4,580 | €0 | -€4,580 | -100.0% |
| Amounts receivable within one year | 40/41 | €139,842 | €142,149 | +€2,306 | +1.6% |
| Trade receivables | 40 | €52,289 | €19,526 | -€32,763 | -62.7% |
| Other amounts receivable | 41 | €87,553 | €122,622 | +€35,069 | +40.1% |
| Cash at bank and in hand | 54/58 | €57 | €4,342 | +€4,285 | +7519.4% |
| Total equity and liabilities | 10/49 | €145,689 | €148,722 | +€3,034 | +2.1% |
| Equity | 10/15 | €5,837 | €8,568 | +€2,731 | +46.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€463 | €2,268 | +€2,731 | |
| Amounts payable | 17/49 | €139,852 | €140,154 | +€302 | +0.2% |
| Amounts payable within one year | 42/48 | €139,852 | €140,154 | +€302 | +0.2% |
| Trade debts | 44 | €123,922 | €122,093 | -€1,830 | -1.5% |
| Suppliers | 440/4 | €123,922 | €122,093 | -€1,830 | -1.5% |
| Taxes, remuneration and social security | 45 | €0 | €2,132 | +€2,132 | |
| Taxes | 450/3 | €0 | €2,132 | +€2,132 | |
| Other amounts payable | 47/48 | €15,929 | €15,929 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €455 | +€273 | +150.4% |
| Other operating charges | 640/8 | €241 | €814 | +€574 | +238.6% |
| Gross operating margin | 9900 | -€6,471 | €4,169 | +€10,640 | |
| Operating profit (loss) | 9901 | -€6,894 | €2,900 | +€9,793 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €170 | €169 | -€2 | -1.0% |
| Recurring financial charges | 65 | €170 | €169 | -€2 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,064 | €2,731 | +€9,795 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,064 | €2,731 | +€9,795 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,064 | €2,731 | +€9,795 |
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 4 October 2026 via checked.be.