EQMENT: 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.
EQMENT
Largest movements
- Receivables within one year +€17,255
up €17,255 (+423.2%), from €4,077 to €21,332
of which Trade receivables: +€13,773
- Cash +€10,788
up €10,788 (+8.9%), from €120,673 to €131,460
mainly Other debts (+€109,893) and Net result for the year (+€30,635)
- Tangible fixed assets -€3,691
down €3,691 (-77.1%), from €4,785 to €1,094
of which Furniture and vehicles: -€3,088
- Other debts +€109,893
up €109,893 (+1250.4%), from €8,788 to €118,681
- Profit (loss) carried forward -€103,337
down €103,337 (-100.0%), from €103,337 to €0
- Tax, wage and social debts +€16,104
up €16,104 (+144.1%), from €11,173 to €27,276
of which Taxes: +€16,104
- Trade debts +€2,598
up €2,598 (+12997.1%), from €20 to €2,618
- Gross operating margin +€18,560
up €18,560 (+73.7%), from €25,169 to €43,730
- Taxes +€3,945
up €3,945 (+86.3%), from €4,573 to €8,518
- Depreciation -€1,489
down €1,489 (-28.7%), from €5,180 to €3,691
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 | €129,918 | €154,576 | +€24,658 | +19.0% |
| Fixed assets | 21/28 | €4,785 | €1,094 | -€3,691 | -77.1% |
| Tangible fixed assets | 22/27 | €4,785 | €1,094 | -€3,691 | -77.1% |
| Plant, machinery and equipment | 23 | €1,012 | €409 | -€603 | -59.6% |
| Furniture and vehicles | 24 | €3,773 | €685 | -€3,088 | -81.8% |
| Current assets | 29/58 | €125,133 | €153,481 | +€28,348 | +22.7% |
| Amounts receivable within one year | 40/41 | €4,077 | €21,332 | +€17,255 | +423.2% |
| Trade receivables | 40 | €4,077 | €17,850 | +€13,773 | +337.8% |
| Other amounts receivable | 41 | - | €3,482 | +€3,482 | |
| Cash at bank and in hand | 54/58 | €120,673 | €131,460 | +€10,788 | +8.9% |
| Deferred charges and accrued income | 490/1 | €383 | €689 | +€306 | +79.8% |
| Total equity and liabilities | 10/49 | €129,918 | €154,576 | +€24,658 | +19.0% |
| Equity | 10/15 | €109,937 | €6,000 | -€103,937 | -94.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | - | -€6,000 | |
| Issued capital | 100 | €6,000 | - | -€6,000 | |
| Reserves | 13 | €600 | €0 | -€600 | -100.0% |
| Non-distributable reserves | 130/1 | €600 | - | -€600 | |
| Legal reserve | 130 | €600 | - | -€600 | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €103,337 | €0 | -€103,337 | -100.0% |
| Amounts payable | 17/49 | €19,981 | €148,576 | +€128,595 | +643.6% |
| Amounts payable within one year | 42/48 | €19,981 | €148,576 | +€128,595 | +643.6% |
| Trade debts | 44 | €20 | €2,618 | +€2,598 | +12997.1% |
| Suppliers | 440/4 | €20 | €2,618 | +€2,598 | +12997.1% |
| Taxes, remuneration and social security | 45 | €11,173 | €27,276 | +€16,104 | +144.1% |
| Taxes | 450/3 | €8,323 | €24,426 | +€16,104 | +193.5% |
| Remuneration and social security | 454/9 | €2,850 | €2,850 | = | 0.0% |
| Other amounts payable | 47/48 | €8,788 | €118,681 | +€109,893 | +1250.4% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,180 | €3,691 | -€1,489 | -28.7% |
| Other operating charges | 640/8 | €446 | €782 | +€336 | +75.2% |
| Gross operating margin | 9900 | €25,169 | €43,730 | +€18,560 | +73.7% |
| Operating profit (loss) | 9901 | €19,543 | €39,257 | +€19,714 | +100.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €109 | €104 | -€5 | -4.6% |
| Recurring financial charges | 65 | €109 | €104 | -€5 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €19,434 | €39,153 | +€19,719 | +101.5% |
| Income taxes | 67/77 | €4,573 | €8,518 | +€3,945 | +86.3% |
| Profit (loss) for the period | 9904 | €14,861 | €30,635 | +€15,774 | +106.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,861 | €30,635 | +€15,774 | +106.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.