EQUI'EMOI: 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'EMOI
Largest movements
- Tangible fixed assets +€5,992
up €5,992 (+9.9%), from €60,300 to €66,292
of which Furniture and vehicles: +€10,496
- Receivables within one year +€3,501
up €3,501 (+38.1%), from €9,196 to €12,697
of which Trade receivables: +€3,128
- Cash -€1,248
down €1,248 (-3.4%), from €36,916 to €35,668
mainly Investment in fixed assets (net) (-€22,194) and Contributions, distributions and other (-€10,000)
- Profit (loss) carried forward +€8,808
up €8,808 (+72.6%), from €12,131 to €20,939
- Tax, wage and social debts +€4,458
up €4,458 (+52.7%), from €8,466 to €12,924
- Current portion of long-term debt +€2,878
up €2,878 (+37.9%), from €7,596 to €10,474
- Debts after one year -€2,474
down €2,474 (-9.0%), from €27,497 to €25,023
- Trade debts -€2,325
down €2,325 (-85.2%), from €2,728 to €403
- Gross operating margin +€19,249
up €19,249 (+77.2%), from €24,944 to €44,193
- Depreciation +€4,845
up €4,845 (+42.7%), from €11,357 to €16,202
- Taxes +€4,249
up €4,249 (+150%), from €2,836 to €7,085
- Financial income -€2,022
down €2,022 (-99.0%), from €2,042 to €20
of which Non-recurring financial income: -€2,041
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 | €108,909 | €118,279 | +€9,370 | +8.6% |
| Fixed assets | 21/28 | €60,300 | €66,292 | +€5,992 | +9.9% |
| Tangible fixed assets | 22/27 | €60,300 | €66,292 | +€5,992 | +9.9% |
| Plant, machinery and equipment | 23 | €16,551 | €12,047 | -€4,504 | -27.2% |
| Furniture and vehicles | 24 | €43,749 | €54,244 | +€10,496 | +24.0% |
| Current assets | 29/58 | €48,609 | €51,987 | +€3,378 | +6.9% |
| Amounts receivable within one year | 40/41 | €9,196 | €12,697 | +€3,501 | +38.1% |
| Trade receivables | 40 | €9,196 | €12,324 | +€3,128 | +34.0% |
| Other amounts receivable | 41 | - | €373 | +€373 | |
| Cash at bank and in hand | 54/58 | €36,916 | €35,668 | -€1,248 | -3.4% |
| Deferred charges and accrued income | 490/1 | €2,498 | €3,622 | +€1,125 | +45.0% |
| Total equity and liabilities | 10/49 | €108,909 | €118,279 | +€9,370 | +8.6% |
| Equity | 10/15 | €49,231 | €58,039 | +€8,808 | +17.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €17,100 | €17,100 | = | 0.0% |
| Distributable reserves | 133 | €17,100 | €17,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,131 | €20,939 | +€8,808 | +72.6% |
| Amounts payable | 17/49 | €59,678 | €60,240 | +€562 | +0.9% |
| Amounts payable after more than one year | 17 | €27,497 | €25,023 | -€2,474 | -9.0% |
| Financial debts | 170/4 | €27,497 | €25,023 | -€2,474 | -9.0% |
| Amounts payable within one year | 42/48 | €28,193 | €32,001 | +€3,808 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €7,596 | €10,474 | +€2,878 | +37.9% |
| Trade debts | 44 | €2,728 | €403 | -€2,325 | -85.2% |
| Suppliers | 440/4 | €2,728 | €403 | -€2,325 | -85.2% |
| Taxes, remuneration and social security | 45 | €8,466 | €12,924 | +€4,458 | +52.7% |
| Taxes | 450/3 | €8,466 | €12,924 | +€4,458 | +52.7% |
| Other amounts payable | 47/48 | €9,404 | €8,200 | -€1,204 | -12.8% |
| Accrued charges and deferred income | 492/3 | €3,988 | €3,216 | -€772 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,357 | €16,202 | +€4,845 | +42.7% |
| Other operating charges | 640/8 | €726 | €713 | -€14 | -1.9% |
| Gross operating margin | 9900 | €24,944 | €44,193 | +€19,249 | +77.2% |
| Operating profit (loss) | 9901 | €12,860 | €27,278 | +€14,418 | +112% |
| Financial income | 75/76B | €2,042 | €20 | -€2,022 | -99.0% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +7,596% |
| Non-recurring financial income | 76B | €2,041 | - | -€2,041 | |
| Financial charges | 65/66B | €1,237 | €1,405 | +€169 | +13.6% |
| Recurring financial charges | 65 | €1,237 | €1,405 | +€169 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €13,665 | €25,893 | +€12,228 | +89.5% |
| Income taxes | 67/77 | €2,836 | €7,085 | +€4,249 | +150% |
| Profit (loss) for the period | 9904 | €10,830 | €18,808 | +€7,979 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,830 | €18,808 | +€7,979 | +73.7% |
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 16 October 2026 via checked.be.