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Aeque: 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.

What changed

Aeque

BE 0762.822.450
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€101,098
2024 · €122,894-€21,796
Equity
€10,000
2024 · €29,226-€19,226
Cash
€84,465
2024 · €175,147-€90,682
Balance sheet total
€160,242
2024 · €230,663-€70,421

Largest movements

2024 to 2025
Assets
  • Cash -€90,682

    down €90,682 (-51.8%), from €175,147 to €84,465

    mainly Contributions, distributions and other (-€120,324) and Other debts (-€44,374)

  • Deferred charges and accrued income +€27,807

    up €27,807, from €0 to €27,807

  • Tangible fixed assets -€5,940

    down €5,940 (-57.2%), from €10,384 to €4,444

    of which Other tangible fixed assets: -€3,333

Equity and liabilities
  • Other debts -€44,374

    down €44,374 (-28.6%), from €155,082 to €110,708

  • Reserves -€19,226

    down €19,226 (-100.0%), from €19,226 to €0

  • Advances received -€12,494

    down €12,494 (-64.4%), from €19,387 to €6,894

  • Accrued charges and deferred income +€5,664

    new in 2025: €5,664

Income statement
  • Gross operating margin -€33,494

    down €33,494 (-19.6%), from €170,822 to €137,328

  • Taxes -€7,928

    down €7,928 (-21.4%), from €36,973 to €29,046

  • Depreciation -€3,688

    down €3,688 (-38.3%), from €9,627 to €5,940

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €122,894
Gross operating margin -€33,494
Depreciation +€3,688
Other operating charges -€69
Financial income +€8
Financial charges +€144
Taxes +€7,928
Result 2025 €101,098

Cash bridge derived

cash 2024 to 2025

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.

From operations +€29,643
Investment +€0
Financing -€120,324
Cash 2024 €175,147
Net result for the year +€101,098
Depreciation +€5,940
Receivables within one year +€1,608
Deferred charges and accrued income -€27,807
Smaller working-capital items +€8
Advances received -€12,494
Other debts -€44,374
Accrued charges and deferred income +€5,664
Investment in fixed assets (net) +€0
Contributions, distributions and other -€120,324
Cash 2025 €84,465
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €230,663 €160,242 -€70,421 -30.5%
Fixed assets 21/28 €10,384 €4,444 -€5,940 -57.2%
Tangible fixed assets 22/27 €10,384 €4,444 -€5,940 -57.2%
Furniture and vehicles 24 €2,606 €0 -€2,606 -100.0%
Other tangible fixed assets 26 €7,778 €4,444 -€3,333 -42.9%
Current assets 29/58 €220,279 €155,797 -€64,482 -29.3%
Amounts receivable within one year 40/41 €45,133 €43,525 -€1,608 -3.6%
Trade receivables 40 €30,906 €27,146 -€3,760 -12.2%
Other amounts receivable 41 €14,227 €16,379 +€2,153 +15.1%
Cash at bank and in hand 54/58 €175,147 €84,465 -€90,682 -51.8%
Deferred charges and accrued income 490/1 €0 €27,807 +€27,807
Total equity and liabilities 10/49 €230,663 €160,242 -€70,421 -30.5%
Equity 10/15 €29,226 €10,000 -€19,226 -65.8%
Contributions 10/11 €10,000 €10,000 = 0.0%
Reserves 13 €19,226 €0 -€19,226 -100.0%
Distributable reserves 133 €19,226 €0 -€19,226 -100.0%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €201,437 €150,242 -€51,195 -25.4%
Amounts payable within one year 42/48 €201,437 €144,578 -€56,859 -28.2%
Trade debts 44 €360 €153 -€208 -57.7%
Suppliers 440/4 €360 €153 -€208 -57.7%
Advances received on contracts in progress 46 €19,387 €6,894 -€12,494 -64.4%
Taxes, remuneration and social security 45 €26,608 €26,824 +€216 +0.8%
Taxes 450/3 €26,608 €23,715 -€2,892 -10.9%
Remuneration and social security 454/9 - €3,109 +€3,109
Other amounts payable 47/48 €155,082 €110,708 -€44,374 -28.6%
Accrued charges and deferred income 492/3 - €5,664 +€5,664
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,627 €5,940 -€3,688 -38.3%
Other operating charges 640/8 €987 €1,056 +€69 +7.0%
Gross operating margin 9900 €170,822 €137,328 -€33,494 -19.6%
Operating profit (loss) 9901 €160,207 €130,332 -€29,875 -18.6%
Financial income 75/76B €51 €59 +€8 +15.5%
Recurring financial income 75 €51 €59 +€8 +15.5%
Financial charges 65/66B €391 €247 -€144 -36.9%
Recurring financial charges 65 €391 €247 -€144 -36.9%
Profit (loss) for the period before taxes 9903 €159,867 €130,144 -€29,723 -18.6%
Income taxes 67/77 €36,973 €29,046 -€7,928 -21.4%
Profit (loss) for the period 9904 €122,894 €101,098 -€21,796 -17.7%
Profit (loss) for the period to be appropriated 9905 €122,894 €101,098 -€21,796 -17.7%

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 30 September 2026 via checked.be.