L.edifica: 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.
L.edifica
Largest movements
- Cash +€32,387
up €32,387 (+276.8%), from €11,701 to €44,088
mainly Receivables within one year (+€20,380) and Net result for the year (+€13,978)
- Receivables within one year -€20,380
down €20,380 (-77.7%), from €26,223 to €5,843
of which Trade receivables: -€14,060
- Tangible fixed assets -€3,380
down €3,380 (-73.2%), from €4,616 to €1,236
of which Furniture and vehicles: -€2,985
- Deferred charges and accrued income -€1,306
no longer reported in 2025 (was €1,306)
- Reserves +€13,978
new in 2025: €13,978
- Trade debts -€12,189
down €12,189 (-74.5%), from €16,352 to €4,163
- Tax, wage and social debts +€4,895
up €4,895 (+104.7%), from €4,675 to €9,570
- Other debts +€637
up €637 (+5.9%), from €10,886 to €11,523
- Gross operating margin +€15,775
up €15,775 (+147.2%), from €10,720 to €26,495
- Taxes +€5,179
up €5,179 (+163.2%), from €3,173 to €8,352
- Depreciation -€899
down €899 (-69.5%), from €1,294 to €395
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 | €43,957 | €51,278 | +€7,321 | +16.7% |
| Fixed assets | 21/28 | €4,727 | €1,347 | -€3,380 | -71.5% |
| Tangible fixed assets | 22/27 | €4,616 | €1,236 | -€3,380 | -73.2% |
| Plant, machinery and equipment | 23 | €1,631 | €1,236 | -€395 | -24.2% |
| Furniture and vehicles | 24 | €2,985 | - | -€2,985 | |
| Financial fixed assets | 28 | €111 | €111 | = | 0.0% |
| Current assets | 29/58 | €39,230 | €49,931 | +€10,701 | +27.3% |
| Amounts receivable within one year | 40/41 | €26,223 | €5,843 | -€20,380 | -77.7% |
| Trade receivables | 40 | €14,060 | - | -€14,060 | |
| Other amounts receivable | 41 | €12,163 | €5,843 | -€6,320 | -52.0% |
| Cash at bank and in hand | 54/58 | €11,701 | €44,088 | +€32,387 | +276.8% |
| Deferred charges and accrued income | 490/1 | €1,306 | - | -€1,306 | |
| Total equity and liabilities | 10/49 | €43,957 | €51,278 | +€7,321 | +16.7% |
| Equity | 10/15 | €12,044 | €26,022 | +€13,978 | +116.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €13,978 | +€13,978 | |
| Distributable reserves | 133 | - | €13,978 | +€13,978 | |
| Profit (loss) carried forward | 14 | €9,044 | €9,044 | = | 0.0% |
| Amounts payable | 17/49 | €31,913 | €25,256 | -€6,657 | -20.9% |
| Amounts payable within one year | 42/48 | €31,913 | €25,256 | -€6,657 | -20.9% |
| Trade debts | 44 | €16,352 | €4,163 | -€12,189 | -74.5% |
| Suppliers | 440/4 | €16,352 | €4,163 | -€12,189 | -74.5% |
| Taxes, remuneration and social security | 45 | €4,675 | €9,570 | +€4,895 | +104.7% |
| Taxes | 450/3 | €4,675 | €9,570 | +€4,895 | +104.7% |
| Other amounts payable | 47/48 | €10,886 | €11,523 | +€637 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,294 | €395 | -€899 | -69.5% |
| Other operating charges | 640/8 | €894 | €756 | -€138 | -15.4% |
| Non-recurring operating charges | 66A | €720 | €2,885 | +€2,165 | +300.7% |
| Gross operating margin | 9900 | €10,720 | €26,495 | +€15,775 | +147.2% |
| Operating profit (loss) | 9901 | €7,812 | €22,459 | +€14,647 | +187.5% |
| Financial income | 75/76B | - | €226 | +€226 | |
| Recurring financial income | 75 | - | €226 | +€226 | |
| Financial charges | 65/66B | €171 | €355 | +€184 | +107.8% |
| Recurring financial charges | 65 | €171 | €355 | +€184 | +107.8% |
| Profit (loss) for the period before taxes | 9903 | €7,641 | €22,330 | +€14,689 | +192.2% |
| Income taxes | 67/77 | €3,173 | €8,352 | +€5,179 | +163.2% |
| Profit (loss) for the period | 9904 | €4,468 | €13,978 | +€9,510 | +212.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,468 | €13,978 | +€9,510 | +212.8% |
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 1 October 2026 via checked.be.