Equibis: 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.
Equibis
Largest movements
- Tangible fixed assets -€6,552
down €6,552 (-2.6%), from €249,302 to €242,750
of which Land and buildings: -€6,347
- Deferred charges and accrued income +€4,930
up €4,930 (+914.7%), from €539 to €5,469
- Other debts +€27,357
up €27,357 (+505.7%), from €5,410 to €32,767
- Debts after one year -€19,722
down €19,722 (-15.7%), from €125,911 to €106,189
- Reserves -€8,355
down €8,355 (-7.7%), from €107,985 to €99,630
- Current portion of long-term debt -€3,418
down €3,418 (-14.8%), from €23,140 to €19,722
- Gross operating margin -€10,689
down €10,689 (-16.4%), from €65,358 to €54,669
- Depreciation -€3,969
down €3,969 (-35.3%), from €11,259 to €7,290
- Taxes -€1,890
down €1,890 (-14.1%), from €13,361 to €11,471
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 | €298,985 | €297,678 | -€1,307 | -0.4% |
| Fixed assets | 21/28 | €249,302 | €242,750 | -€6,552 | -2.6% |
| Tangible fixed assets | 22/27 | €249,302 | €242,750 | -€6,552 | -2.6% |
| Land and buildings | 22 | €248,413 | €242,066 | -€6,347 | -2.6% |
| Plant, machinery and equipment | 23 | €549 | - | -€549 | |
| Furniture and vehicles | 24 | €340 | €684 | +€344 | +101.2% |
| Current assets | 29/58 | €49,683 | €54,928 | +€5,245 | +10.6% |
| Amounts receivable within one year | 40/41 | €14,744 | €13,612 | -€1,132 | -7.7% |
| Trade receivables | 40 | €13,613 | €13,612 | -€1 | 0.0% |
| Other amounts receivable | 41 | €1,131 | - | -€1,131 | |
| Cash at bank and in hand | 54/58 | €34,400 | €35,847 | +€1,447 | +4.2% |
| Deferred charges and accrued income | 490/1 | €539 | €5,469 | +€4,930 | +914.7% |
| Total equity and liabilities | 10/49 | €298,985 | €297,678 | -€1,307 | -0.4% |
| Equity | 10/15 | €126,585 | €118,230 | -€8,355 | -6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,985 | €99,630 | -€8,355 | -7.7% |
| Distributable reserves | 133 | €107,985 | €99,630 | -€8,355 | -7.7% |
| Amounts payable | 17/49 | €172,400 | €179,448 | +€7,048 | +4.1% |
| Amounts payable after more than one year | 17 | €125,911 | €106,189 | -€19,722 | -15.7% |
| Financial debts | 170/4 | €125,911 | €106,189 | -€19,722 | -15.7% |
| Amounts payable within one year | 42/48 | €46,489 | €73,246 | +€26,757 | +57.6% |
| Current portion of amounts payable after more than one year | 42 | €23,140 | €19,722 | -€3,418 | -14.8% |
| Trade debts | 44 | €9,512 | €11,258 | +€1,746 | +18.4% |
| Suppliers | 440/4 | €9,512 | €11,258 | +€1,746 | +18.4% |
| Taxes, remuneration and social security | 45 | €8,427 | €9,499 | +€1,072 | +12.7% |
| Taxes | 450/3 | €8,427 | €9,499 | +€1,072 | +12.7% |
| Other amounts payable | 47/48 | €5,410 | €32,767 | +€27,357 | +505.7% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Non-recurring operating income | 76A | €4,132 | €6,308 | +€2,176 | +52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,259 | €7,290 | -€3,969 | -35.3% |
| Other operating charges | 640/8 | €1,415 | €1,649 | +€234 | +16.5% |
| Gross operating margin | 9900 | €65,358 | €54,669 | -€10,689 | -16.4% |
| Operating profit (loss) | 9901 | €52,684 | €45,730 | -€6,954 | -13.2% |
| Financial charges | 65/66B | €6,282 | €6,643 | +€361 | +5.7% |
| Recurring financial charges | 65 | €6,282 | €6,643 | +€361 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €46,402 | €39,087 | -€7,315 | -15.8% |
| Income taxes | 67/77 | €13,361 | €11,471 | -€1,890 | -14.1% |
| Profit (loss) for the period | 9904 | €33,041 | €27,616 | -€5,425 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,041 | €27,616 | -€5,425 | -16.4% |
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 11 October 2026 via checked.be.