EDJL: 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.
EDJL
Largest movements
- Current investments -€509,497
down €509,497 (-100%), from €509,497 to €0
- Stocks and contracts +€437,836
new in 2025: €437,836
- Cash +€156,418
up €156,418 (+114%), from €137,212 to €293,630
mainly Current investments (+€509,497) and Net result for the year (+€175,591)
- Receivables within one year -€36,497
down €36,497 (-12.5%), from €292,477 to €255,980
of which Other amounts receivable: -€36,497
- Tangible fixed assets +€12,815
up €12,815 (+88.7%), from €14,452 to €27,268
of which Furniture and vehicles: +€14,354
- Other debts +€40,837
up €40,837, from €0 to €40,837
- Reserves +€29,900
up €29,900 (+3.3%), from €897,441 to €927,341
of which Distributable reserves: +€29,900
- Depreciation -€9,212
down €9,212 (-65.4%), from €14,082 to €4,870
- Gross operating margin +€8,088
up €8,088 (+3.5%), from €230,499 to €238,587
- Taxes -€4,508
down €4,508 (-5.6%), from €80,754 to €76,246
- Financial income -€4,260
down €4,260 (-17.3%), from €24,602 to €20,343
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 | €954,471 | €1,019,479 | +€65,009 | +6.8% |
| Fixed assets | 21/28 | €14,452 | €27,268 | +€12,815 | +88.7% |
| Tangible fixed assets | 22/27 | €14,452 | €27,268 | +€12,815 | +88.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €12,795 | €27,149 | +€14,354 | +112% |
| Other tangible fixed assets | 26 | €1,657 | €119 | -€1,538 | -92.8% |
| Current assets | 29/58 | €940,018 | €992,211 | +€52,193 | +5.6% |
| Stocks and contracts in progress | 3 | - | €437,836 | +€437,836 | |
| Stocks | 30/36 | - | €437,836 | +€437,836 | |
| Amounts receivable within one year | 40/41 | €292,477 | €255,980 | -€36,497 | -12.5% |
| Trade receivables | 40 | €33,275 | €33,275 | = | 0.0% |
| Other amounts receivable | 41 | €259,202 | €222,705 | -€36,497 | -14.1% |
| Current investments | 50/53 | €509,497 | €0 | -€509,497 | -100% |
| Cash at bank and in hand | 54/58 | €137,212 | €293,630 | +€156,418 | +114% |
| Deferred charges and accrued income | 490/1 | €832 | €4,765 | +€3,934 | +473% |
| Total equity and liabilities | 10/49 | €954,471 | €1,019,479 | +€65,009 | +6.8% |
| Equity | 10/15 | €909,841 | €939,741 | +€29,900 | +3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €897,441 | €927,341 | +€29,900 | +3.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €897,441 | €927,341 | +€29,900 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,629 | €79,738 | +€35,109 | +78.7% |
| Amounts payable within one year | 42/48 | €44,629 | €78,991 | +€34,362 | +77.0% |
| Trade debts | 44 | €5,436 | €7,076 | +€1,640 | +30.2% |
| Suppliers | 440/4 | €5,436 | €7,076 | +€1,640 | +30.2% |
| Taxes, remuneration and social security | 45 | €39,193 | €31,077 | -€8,115 | -20.7% |
| Taxes | 450/3 | €39,193 | €31,077 | -€8,115 | -20.7% |
| Other amounts payable | 47/48 | €0 | €40,837 | +€40,837 | |
| Accrued charges and deferred income | 492/3 | - | €747 | +€747 | |
| Non-recurring operating income | 76A | - | €6,450 | +€6,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,082 | €4,870 | -€9,212 | -65.4% |
| Other operating charges | 640/8 | €1,173 | €1,836 | +€663 | +56.5% |
| Gross operating margin | 9900 | €230,499 | €238,587 | +€8,088 | +3.5% |
| Operating profit (loss) | 9901 | €215,244 | €231,881 | +€16,637 | +7.7% |
| Financial income | 75/76B | €24,602 | €20,343 | -€4,260 | -17.3% |
| Recurring financial income | 75 | €24,602 | €20,343 | -€4,260 | -17.3% |
| Financial charges | 65/66B | €310 | €387 | +€77 | +24.8% |
| Recurring financial charges | 65 | €310 | €387 | +€77 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €239,537 | €251,837 | +€12,300 | +5.1% |
| Income taxes | 67/77 | €80,754 | €76,246 | -€4,508 | -5.6% |
| Profit (loss) for the period | 9904 | €158,782 | €175,591 | +€16,808 | +10.6% |
| Transfer from tax-exempt reserves | 789 | €71,200 | €0 | -€71,200 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €229,982 | €175,591 | -€54,392 | -23.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.