EQUALS SOLUTIONS: 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.
EQUALS SOLUTIONS
Largest movements
- Tangible fixed assets +€41,951
new in 2025: €41,951
- Cash -€16,916
down €16,916 (-72.0%), from €23,508 to €6,592
mainly Investment in fixed assets (net) (-€48,765) and Accrued charges and deferred income (-€8,388)
- Deferred charges and accrued income +€2,915
up €2,915 (+308.0%), from €947 to €3,862
- Reserves +€16,571
up €16,571 (+30.5%), from €54,344 to €70,916
- Trade debts +€12,650
up €12,650 (+695.7%), from €1,818 to €14,468
- Accrued charges and deferred income -€8,388
down €8,388 (-100.0%), from €8,388 to €0
- Tax, wage and social debts +€6,204
up €6,204 (+58.8%), from €10,546 to €16,750
of which Taxes: +€6,350
- Gross operating margin -€18,187
down €18,187 (-35.8%), from €50,776 to €32,588
- Depreciation +€6,814
new in 2025: €6,814
- Taxes -€4,050
down €4,050 (-38.9%), from €10,400 to €6,350
- Other operating charges +€1,721
up €1,721 (+695.5%), from €247 to €1,969
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 | €79,275 | €106,799 | +€27,524 | +34.7% |
| Fixed assets | 21/28 | €315 | €42,266 | +€41,951 | +13317.8% |
| Tangible fixed assets | 22/27 | - | €41,951 | +€41,951 | |
| Furniture and vehicles | 24 | - | €41,951 | +€41,951 | |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €78,960 | €64,533 | -€14,427 | -18.3% |
| Amounts receivable within one year | 40/41 | €54,505 | €54,079 | -€426 | -0.8% |
| Trade receivables | 40 | €50,222 | €51,587 | +€1,365 | +2.7% |
| Other amounts receivable | 41 | €4,283 | €2,492 | -€1,791 | -41.8% |
| Cash at bank and in hand | 54/58 | €23,508 | €6,592 | -€16,916 | -72.0% |
| Deferred charges and accrued income | 490/1 | €947 | €3,862 | +€2,915 | +308.0% |
| Total equity and liabilities | 10/49 | €79,275 | €106,799 | +€27,524 | +34.7% |
| Equity | 10/15 | €57,344 | €73,916 | +€16,571 | +28.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,344 | €70,916 | +€16,571 | +30.5% |
| Distributable reserves | 133 | €54,344 | €70,916 | +€16,571 | +30.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,931 | €32,884 | +€10,953 | +49.9% |
| Amounts payable within one year | 42/48 | €13,544 | €32,884 | +€19,340 | +142.8% |
| Trade debts | 44 | €1,818 | €14,468 | +€12,650 | +695.7% |
| Suppliers | 440/4 | €1,818 | €14,468 | +€12,650 | +695.7% |
| Taxes, remuneration and social security | 45 | €10,546 | €16,750 | +€6,204 | +58.8% |
| Taxes | 450/3 | €10,400 | €16,750 | +€6,350 | +61.1% |
| Remuneration and social security | 454/9 | €146 | €0 | -€146 | -100.0% |
| Other amounts payable | 47/48 | €1,179 | €1,666 | +€487 | +41.3% |
| Accrued charges and deferred income | 492/3 | €8,388 | €0 | -€8,388 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,814 | +€6,814 | |
| Other operating charges | 640/8 | €247 | €1,969 | +€1,721 | +695.5% |
| Gross operating margin | 9900 | €50,776 | €32,588 | -€18,187 | -35.8% |
| Operating profit (loss) | 9901 | €50,528 | €23,805 | -€26,723 | -52.9% |
| Financial income | 75/76B | €3 | €3 | -€0 | -7.0% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -7.0% |
| Financial charges | 65/66B | €17 | €54 | +€37 | +222.2% |
| Recurring financial charges | 65 | €17 | €54 | +€37 | +222.2% |
| Profit (loss) for the period before taxes | 9903 | €50,515 | €23,754 | -€26,760 | -53.0% |
| Income taxes | 67/77 | €10,400 | €6,350 | -€4,050 | -38.9% |
| Profit (loss) for the period | 9904 | €40,115 | €17,404 | -€22,710 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,115 | €17,404 | -€22,710 | -56.6% |
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 12 October 2026 via checked.be.