AEQUISSIM: 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.
AEQUISSIM
Largest movements
- Receivables within one year -€14,952
down €14,952 (-97.8%), from €15,284 to €333
of which Trade receivables: -€12,461
- Tangible fixed assets -€8,785
down €8,785 (-51.7%), from €16,983 to €8,198
- Cash -€2,769
down €2,769 (-90.3%), from €3,067 to €298
mainly Net result for the year (-€34,702) and Investment in fixed assets (net) (-€1,661)
- Deferred charges and accrued income -€1,732
down €1,732 (-94.5%), from €1,833 to €101
- Profit (loss) carried forward -€34,702
down €34,702 (-75.7%), from -€45,869 to -€80,571
- Other debts +€6,852
up €6,852 (+9.8%), from €69,913 to €76,765
- Tax, wage and social debts -€1,263
down €1,263 (-61.7%), from €2,048 to €785
- Trade debts +€875
up €875 (+81.5%), from €1,075 to €1,950
- Other operating charges +€11,737
up €11,737 (+902%), from €1,301 to €13,038
- Gross operating margin -€639
down €639 (-10.0%), from -€6,404 to -€7,043
- Depreciation +€152
up €152 (+1.5%), from €10,294 to €10,446
- Taxes -€107
down €107 (-74.3%), from €144 to €37
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 | €37,167 | €8,929 | -€28,238 | -76.0% |
| Fixed assets | 21/28 | €16,983 | €8,198 | -€8,785 | -51.7% |
| Tangible fixed assets | 22/27 | €16,983 | €8,198 | -€8,785 | -51.7% |
| Furniture and vehicles | 24 | €16,983 | €8,198 | -€8,785 | -51.7% |
| Current assets | 29/58 | €20,184 | €731 | -€19,453 | -96.4% |
| Amounts receivable within one year | 40/41 | €15,284 | €333 | -€14,952 | -97.8% |
| Trade receivables | 40 | €12,461 | - | -€12,461 | |
| Other amounts receivable | 41 | €2,823 | €333 | -€2,491 | -88.2% |
| Cash at bank and in hand | 54/58 | €3,067 | €298 | -€2,769 | -90.3% |
| Deferred charges and accrued income | 490/1 | €1,833 | €101 | -€1,732 | -94.5% |
| Total equity and liabilities | 10/49 | €37,167 | €8,929 | -€28,238 | -76.0% |
| Equity | 10/15 | -€35,869 | -€70,571 | -€34,702 | -96.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,869 | -€80,571 | -€34,702 | -75.7% |
| Amounts payable | 17/49 | €73,036 | €79,500 | +€6,464 | +8.9% |
| Amounts payable within one year | 42/48 | €73,036 | €79,500 | +€6,464 | +8.9% |
| Trade debts | 44 | €1,075 | €1,950 | +€875 | +81.5% |
| Suppliers | 440/4 | €1,075 | €1,950 | +€875 | +81.5% |
| Taxes, remuneration and social security | 45 | €2,048 | €785 | -€1,263 | -61.7% |
| Taxes | 450/3 | €2,048 | €785 | -€1,263 | -61.7% |
| Other amounts payable | 47/48 | €69,913 | €76,765 | +€6,852 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,294 | €10,446 | +€152 | +1.5% |
| Other operating charges | 640/8 | €1,301 | €13,038 | +€11,737 | +902% |
| Non-recurring operating charges | 66A | - | €4,056 | +€4,056 | |
| Gross operating margin | 9900 | -€6,404 | -€7,043 | -€639 | -10.0% |
| Operating profit (loss) | 9901 | -€18,000 | -€34,583 | -€16,583 | -92.1% |
| Financial income | 75/76B | €2 | €1 | -€1 | -68.4% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -68.4% |
| Financial charges | 65/66B | €88 | €82 | -€6 | -6.7% |
| Recurring financial charges | 65 | €88 | €82 | -€6 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,086 | -€34,665 | -€16,579 | -91.7% |
| Income taxes | 67/77 | €144 | €37 | -€107 | -74.3% |
| Profit (loss) for the period | 9904 | -€18,230 | -€34,702 | -€16,472 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,230 | -€34,702 | -€16,472 | -90.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.