Equi-Fertility: 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-Fertility
Largest movements
- Stocks and contracts +€36,000
new in 2025: €36,000
- Receivables within one year +€12,233
up €12,233 (+306%), from €4,000 to €16,233
of which Trade receivables: +€12,228
- Tangible fixed assets -€7,999
down €7,999 (-40.4%), from €19,790 to €11,790
- Cash +€7,387
up €7,387 (+175%), from €4,219 to €11,606
mainly Other debts (+€39,440) and Tax, wage and social debts (+€13,657)
- Other debts +€39,440
new in 2025: €39,440
- Tax, wage and social debts +€13,657
up €13,657 (+395%), from €3,457 to €17,114
of which Taxes: +€7,337
- Profit (loss) carried forward -€6,658
down €6,658 (-1,157%), from -€576 to -€7,234
- Debts after one year -€4,992
down €4,992 (-38.5%), from €12,964 to €7,972
- Trade debts +€3,993
up €3,993 (+112%), from €3,575 to €7,567
- Staff costs +€32,356
up €32,356 (+620%), from €5,216 to €37,572
- Gross operating margin +€30,377
up €30,377 (+290%), from €10,462 to €40,839
- Depreciation +€3,789
up €3,789 (+90.0%), from €4,210 to €7,999
- Financial charges +€573
up €573 (+118%), from €486 to €1,058
- Taxes -€528
down €528 (-83.6%), from €632 to €104
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 | €29,169 | €76,053 | +€46,883 | +161% |
| Fixed assets | 21/28 | €19,995 | €11,995 | -€7,999 | -40.0% |
| Tangible fixed assets | 22/27 | €19,790 | €11,790 | -€7,999 | -40.4% |
| Furniture and vehicles | 24 | €19,790 | €11,790 | -€7,999 | -40.4% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €9,175 | €64,057 | +€54,883 | +598% |
| Stocks and contracts in progress | 3 | - | €36,000 | +€36,000 | |
| Stocks | 30/36 | - | €36,000 | +€36,000 | |
| Amounts receivable within one year | 40/41 | €4,000 | €16,233 | +€12,233 | +306% |
| Trade receivables | 40 | €4,000 | €16,228 | +€12,228 | +306% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €4,219 | €11,606 | +€7,387 | +175% |
| Deferred charges and accrued income | 490/1 | €955 | €219 | -€737 | -77.1% |
| Total equity and liabilities | 10/49 | €29,169 | €76,053 | +€46,883 | +161% |
| Equity | 10/15 | €4,424 | -€2,234 | -€6,658 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€576 | -€7,234 | -€6,658 | -1,157% |
| Amounts payable | 17/49 | €24,745 | €78,286 | +€53,541 | +216% |
| Amounts payable after more than one year | 17 | €12,964 | €7,972 | -€4,992 | -38.5% |
| Financial debts | 170/4 | €12,964 | €7,972 | -€4,992 | -38.5% |
| Amounts payable within one year | 42/48 | €11,780 | €70,314 | +€58,534 | +497% |
| Current portion of amounts payable after more than one year | 42 | €4,749 | €4,992 | +€243 | +5.1% |
| Trade debts | 44 | €3,575 | €7,567 | +€3,993 | +112% |
| Suppliers | 440/4 | €3,575 | €7,567 | +€3,993 | +112% |
| Advances received on contracts in progress | 46 | - | €1,200 | +€1,200 | |
| Taxes, remuneration and social security | 45 | €3,457 | €17,114 | +€13,657 | +395% |
| Taxes | 450/3 | €1,510 | €8,847 | +€7,337 | +486% |
| Remuneration and social security | 454/9 | €1,947 | €8,268 | +€6,320 | +325% |
| Other amounts payable | 47/48 | - | €39,440 | +€39,440 | |
| Remuneration, social security and pensions | 62 | €5,216 | €37,572 | +€32,356 | +620% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,210 | €7,999 | +€3,789 | +90.0% |
| Other operating charges | 640/8 | €494 | €764 | +€270 | +54.8% |
| Gross operating margin | 9900 | €10,462 | €40,839 | +€30,377 | +290% |
| Operating profit (loss) | 9901 | €542 | -€5,496 | -€6,038 | |
| Financial charges | 65/66B | €486 | €1,058 | +€573 | +118% |
| Recurring financial charges | 65 | €486 | €1,058 | +€573 | +118% |
| Profit (loss) for the period before taxes | 9903 | €56 | -€6,554 | -€6,610 | |
| Income taxes | 67/77 | €632 | €104 | -€528 | -83.6% |
| Profit (loss) for the period | 9904 | -€576 | -€6,658 | -€6,082 | -1,057% |
| Profit (loss) for the period to be appropriated | 9905 | -€576 | -€6,658 | -€6,082 | -1,057% |
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 26 October 2026 via checked.be.