Aequo Animo: 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.
Aequo Animo
Largest movements
- Receivables within one year +€60,500
up €60,500, from €0 to €60,500
of which Trade receivables: +€60,500
- Cash +€53,671
up €53,671 (+721%), from €7,440 to €61,111
mainly Debts after one year (+€151,057) and Other debts (+€29,840)
- Debts after one year +€151,057
up €151,057 (+194%), from €77,800 to €228,857
- Accrued charges and deferred income -€50,368
down €50,368 (-64.7%), from €77,887 to €27,519
- Current portion of long-term debt -€45,937
down €45,937 (-54.6%), from €84,080 to €38,143
- Other debts +€29,840
up €29,840 (+2.8%), from €1.1m to €1.1m
- Trade debts +€25,093
up €25,093 (+21,777%), from €115 to €25,208
- Gross operating margin +€36,891
up €36,891, from -€3,898 to €32,992
- Financial income -€22,914
down €22,914 (-91.7%), from €25,000 to €2,086
- Financial charges +€1,632
up €1,632 (+5.8%), from €28,115 to €29,747
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 | €1,730,278 | €1,844,449 | +€114,171 | +6.6% |
| Fixed assets | 21/28 | €1,722,838 | €1,722,838 | = | 0.0% |
| Financial fixed assets | 28 | €1,722,838 | €1,722,838 | = | 0.0% |
| Current assets | 29/58 | €7,440 | €121,611 | +€114,171 | +1,535% |
| Amounts receivable within one year | 40/41 | €0 | €60,500 | +€60,500 | |
| Trade receivables | 40 | - | €60,500 | +€60,500 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,440 | €61,111 | +€53,671 | +721% |
| Total equity and liabilities | 10/49 | €1,730,278 | €1,844,449 | +€114,171 | +6.6% |
| Equity | 10/15 | €425,355 | €429,491 | +€4,136 | +1.0% |
| Contributions | 10/11 | €190,785 | €190,785 | = | 0.0% |
| Reserves | 13 | €234,570 | €238,706 | +€4,136 | +1.8% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €233,170 | €237,306 | +€4,136 | +1.8% |
| Amounts payable | 17/49 | €1,304,924 | €1,414,958 | +€110,035 | +8.4% |
| Amounts payable after more than one year | 17 | €77,800 | €228,857 | +€151,057 | +194% |
| Financial debts | 170/4 | €77,800 | €228,857 | +€151,057 | +194% |
| Amounts payable within one year | 42/48 | €1,149,237 | €1,158,582 | +€9,345 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €84,080 | €38,143 | -€45,937 | -54.6% |
| Trade debts | 44 | €115 | €25,208 | +€25,093 | +21,777% |
| Suppliers | 440/4 | €115 | €25,208 | +€25,093 | +21,777% |
| Taxes, remuneration and social security | 45 | - | €348 | +€348 | |
| Taxes | 450/3 | - | €348 | +€348 | |
| Other amounts payable | 47/48 | €1,065,042 | €1,094,883 | +€29,840 | +2.8% |
| Accrued charges and deferred income | 492/3 | €77,887 | €27,519 | -€50,368 | -64.7% |
| Other operating charges | 640/8 | €1,075 | €1,195 | +€120 | +11.2% |
| Gross operating margin | 9900 | -€3,898 | €32,992 | +€36,891 | |
| Operating profit (loss) | 9901 | -€4,974 | €31,797 | +€36,771 | |
| Financial income | 75/76B | €25,000 | €2,086 | -€22,914 | -91.7% |
| Recurring financial income | 75 | €25,000 | €2,086 | -€22,914 | -91.7% |
| Financial charges | 65/66B | €28,115 | €29,747 | +€1,632 | +5.8% |
| Recurring financial charges | 65 | €28,115 | €29,747 | +€1,632 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,089 | €4,136 | +€12,225 | |
| Profit (loss) for the period | 9904 | -€8,089 | €4,136 | +€12,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,089 | €4,136 | +€12,225 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.