EQUICOSMOS: what changed
Two fiscal 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.
EQUICOSMOS
Largest movements
- Stocks and contracts -€12,746
down €12,746 (-28.7%), from €44,457 to €31,711
- Tangible fixed assets -€2,757
down €2,757 (-27.5%), from €10,027 to €7,271
of which Furniture and vehicles: -€1,400
- Receivables within one year -€1,642
no longer reported in 2025 (was €1,642)
of which Trade receivables: -€1,642
- Cash +€1,628
up €1,628 (+3.9%), from €42,076 to €43,704
mainly Stocks and contracts (+€12,746) and Net result for the year (+€8,388)
- Trade debts -€27,559
down €27,559 (-89.7%), from €30,720 to €3,161
- Reserves +€8,388
up €8,388 (+450.9%), from €1,860 to €10,248
of which Distributable reserves: +€8,388
- Tax, wage and social debts +€5,021
up €5,021 (+31.3%), from €16,054 to €21,075
- Other debts -€1,350
down €1,350 (-10.8%), from €12,470 to €11,120
- Gross operating margin +€11,763
up €11,763 (+102.3%), from €11,504 to €23,267
- Taxes +€3,651
up €3,651 (+523.4%), from €697 to €4,348
- Other operating charges +€2,151
up €2,151 (+62.6%), from €3,436 to €5,587
- Financial income +€456
up €456 (+2279900.0%), from €0 to €456
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 | €98,456 | €82,955 | -€15,501 | -15.7% |
| Fixed assets | 21/28 | €10,027 | €7,271 | -€2,757 | -27.5% |
| Tangible fixed assets | 22/27 | €10,027 | €7,271 | -€2,757 | -27.5% |
| Plant, machinery and equipment | 23 | €7,818 | €6,461 | -€1,357 | -17.4% |
| Furniture and vehicles | 24 | €2,209 | €809 | -€1,400 | -63.4% |
| Current assets | 29/58 | €88,429 | €75,684 | -€12,745 | -14.4% |
| Stocks and contracts in progress | 3 | €44,457 | €31,711 | -€12,746 | -28.7% |
| Stocks | 30/36 | €44,457 | €31,711 | -€12,746 | -28.7% |
| Amounts receivable within one year | 40/41 | €1,642 | - | -€1,642 | |
| Trade receivables | 40 | €1,642 | - | -€1,642 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €42,076 | €43,704 | +€1,628 | +3.9% |
| Deferred charges and accrued income | 490/1 | €253 | €269 | +€16 | +6.2% |
| Total equity and liabilities | 10/49 | €98,456 | €82,955 | -€15,501 | -15.7% |
| Equity | 10/15 | €39,212 | €47,599 | +€8,388 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €10,248 | +€8,388 | +450.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €8,388 | +€8,388 | |
| Profit (loss) carried forward | 14 | €18,752 | €18,752 | = | 0.0% |
| Amounts payable | 17/49 | €59,244 | €35,356 | -€23,889 | -40.3% |
| Amounts payable within one year | 42/48 | €59,244 | €35,356 | -€23,889 | -40.3% |
| Trade debts | 44 | €30,720 | €3,161 | -€27,559 | -89.7% |
| Suppliers | 440/4 | €30,720 | €3,161 | -€27,559 | -89.7% |
| Taxes, remuneration and social security | 45 | €16,054 | €21,075 | +€5,021 | +31.3% |
| Taxes | 450/3 | €16,054 | €21,075 | +€5,021 | +31.3% |
| Other amounts payable | 47/48 | €12,470 | €11,120 | -€1,350 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,006 | €4,108 | +€102 | +2.5% |
| Other operating charges | 640/8 | €3,436 | €5,587 | +€2,151 | +62.6% |
| Gross operating margin | 9900 | €11,504 | €23,267 | +€11,763 | +102.3% |
| Operating profit (loss) | 9901 | €4,062 | €13,572 | +€9,510 | +234.1% |
| Financial income | 75/76B | €0 | €456 | +€456 | +2279900.0% |
| Recurring financial income | 75 | €0 | €456 | +€456 | +2279900.0% |
| Financial charges | 65/66B | €1,226 | €1,293 | +€66 | +5.4% |
| Recurring financial charges | 65 | €1,226 | €1,293 | +€66 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €2,836 | €12,736 | +€9,900 | +349.1% |
| Income taxes | 67/77 | €697 | €4,348 | +€3,651 | +523.4% |
| Profit (loss) for the period | 9904 | €2,138 | €8,388 | +€6,249 | +292.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,138 | €8,388 | +€6,249 | +292.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.