EQUI CONSULT: 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.
EQUI CONSULT
Largest movements
- Current investments -€270,000
down €270,000 (-84.4%), from €320,000 to €50,000
- Cash +€144,533
up €144,533 (+54.9%), from €263,166 to €407,700
mainly Current investments (+€270,000) and Net result for the year (+€126,203)
- Receivables within one year -€54,253
down €54,253 (-97.8%), from €55,451 to €1,198
of which Other amounts receivable: -€50,000
- Tangible fixed assets -€12,087
down €12,087 (-10.5%), from €115,036 to €102,949
of which Land and buildings: -€9,415
- Reserves -€139,573
down €139,573 (-24.9%), from €561,065 to €421,492
- Other debts -€46,948
down €46,948 (-42.8%), from €109,613 to €62,665
- Debts after one year -€9,467
down €9,467 (-30.8%), from €30,767 to €21,300
- Financial income -€3,046
down €3,046 (-9.6%), from €31,704 to €28,657
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 | €763,653 | €571,846 | -€191,807 | -25.1% |
| Fixed assets | 21/28 | €125,036 | €112,949 | -€12,087 | -9.7% |
| Tangible fixed assets | 22/27 | €115,036 | €102,949 | -€12,087 | -10.5% |
| Land and buildings | 22 | €92,734 | €83,319 | -€9,415 | -10.2% |
| Plant, machinery and equipment | 23 | €14,747 | €13,244 | -€1,502 | -10.2% |
| Furniture and vehicles | 24 | €7,555 | €6,385 | -€1,170 | -15.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €638,617 | €458,898 | -€179,720 | -28.1% |
| Amounts receivable within one year | 40/41 | €55,451 | €1,198 | -€54,253 | -97.8% |
| Trade receivables | 40 | €5,451 | €1,198 | -€4,253 | -78.0% |
| Other amounts receivable | 41 | €50,000 | €0 | -€50,000 | -100% |
| Current investments | 50/53 | €320,000 | €50,000 | -€270,000 | -84.4% |
| Cash at bank and in hand | 54/58 | €263,166 | €407,700 | +€144,533 | +54.9% |
| Total equity and liabilities | 10/49 | €763,653 | €571,846 | -€191,807 | -25.1% |
| Equity | 10/15 | €579,665 | €440,092 | -€139,573 | -24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €561,065 | €421,492 | -€139,573 | -24.9% |
| Distributable reserves | 133 | €561,065 | €421,492 | -€139,573 | -24.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €183,988 | €131,754 | -€52,234 | -28.4% |
| Amounts payable after more than one year | 17 | €30,767 | €21,300 | -€9,467 | -30.8% |
| Financial debts | 170/4 | €30,767 | €21,300 | -€9,467 | -30.8% |
| Amounts payable within one year | 42/48 | €152,822 | €109,324 | -€43,498 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €9,467 | €9,467 | = | 0.0% |
| Trade debts | 44 | €4,180 | €1,269 | -€2,910 | -69.6% |
| Suppliers | 440/4 | €4,180 | €1,269 | -€2,910 | -69.6% |
| Taxes, remuneration and social security | 45 | €29,562 | €35,922 | +€6,360 | +21.5% |
| Taxes | 450/3 | €29,562 | €35,922 | +€6,360 | +21.5% |
| Other amounts payable | 47/48 | €109,613 | €62,665 | -€46,948 | -42.8% |
| Accrued charges and deferred income | 492/3 | €399 | €1,131 | +€731 | +183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,863 | €12,087 | +€1,225 | +11.3% |
| Other operating charges | 640/8 | €1,862 | €2,025 | +€163 | +8.8% |
| Gross operating margin | 9900 | €160,972 | €161,002 | +€30 | 0.0% |
| Operating profit (loss) | 9901 | €148,247 | €146,890 | -€1,357 | -0.9% |
| Financial income | 75/76B | €31,704 | €28,657 | -€3,046 | -9.6% |
| Recurring financial income | 75 | €31,704 | €28,657 | -€3,046 | -9.6% |
| Financial charges | 65/66B | €1,875 | €1,752 | -€123 | -6.6% |
| Recurring financial charges | 65 | €1,875 | €1,752 | -€123 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €178,076 | €173,795 | -€4,281 | -2.4% |
| Income taxes | 67/77 | €48,592 | €47,592 | -€999 | -2.1% |
| Profit (loss) for the period | 9904 | €129,484 | €126,203 | -€3,281 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €129,484 | €126,203 | -€3,281 | -2.5% |
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 19 October 2026 via checked.be.