Equilana: 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.
Equilana
Largest movements
- Stocks and contracts +€18,000
up €18,000 (+18.8%), from €96,000 to €114,000
- Cash -€17,217
down €17,217 (-24.7%), from €69,641 to €52,424
mainly Stocks and contracts (-€18,000) and Net result for the year (-€4,054)
- Tangible fixed assets -€2,804
down €2,804 (-13.4%), from €20,977 to €18,173
of which Furniture and vehicles: -€6,000
- Profit (loss) carried forward -€4,054
down €4,054, from €329 to -€3,725
- Gross operating margin -€6,848
down €6,848 (-64.8%), from €10,563 to €3,714
- Depreciation -€2,417
down €2,417 (-26.8%), from €9,023 to €6,606
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 | €192,834 | €191,046 | -€1,788 | -0.9% |
| Fixed assets | 21/28 | €20,977 | €18,173 | -€2,804 | -13.4% |
| Tangible fixed assets | 22/27 | €20,977 | €18,173 | -€2,804 | -13.4% |
| Plant, machinery and equipment | 23 | - | €3,196 | +€3,196 | |
| Furniture and vehicles | 24 | €20,977 | €14,977 | -€6,000 | -28.6% |
| Current assets | 29/58 | €171,857 | €172,873 | +€1,016 | +0.6% |
| Stocks and contracts in progress | 3 | €96,000 | €114,000 | +€18,000 | +18.8% |
| Stocks | 30/36 | €96,000 | €114,000 | +€18,000 | +18.8% |
| Amounts receivable within one year | 40/41 | €6,149 | €5,649 | -€500 | -8.1% |
| Trade receivables | 40 | €5,818 | €5,649 | -€169 | -2.9% |
| Other amounts receivable | 41 | €332 | €0 | -€332 | -100.0% |
| Cash at bank and in hand | 54/58 | €69,641 | €52,424 | -€17,217 | -24.7% |
| Deferred charges and accrued income | 490/1 | €67 | €800 | +€733 | +1099.8% |
| Total equity and liabilities | 10/49 | €192,834 | €191,046 | -€1,788 | -0.9% |
| Equity | 10/15 | €20,329 | €16,275 | -€4,054 | -19.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329 | -€3,725 | -€4,054 | |
| Amounts payable | 17/49 | €172,505 | €174,770 | +€2,266 | +1.3% |
| Amounts payable after more than one year | 17 | €24,000 | €24,000 | = | 0.0% |
| Financial debts | 170/4 | €24,000 | €24,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €148,505 | €149,913 | +€1,408 | +0.9% |
| Trade debts | 44 | €126,334 | €126,952 | +€617 | +0.5% |
| Suppliers | 440/4 | €126,334 | €126,952 | +€617 | +0.5% |
| Taxes, remuneration and social security | 45 | €810 | €2,547 | +€1,738 | +214.7% |
| Taxes | 450/3 | €810 | €2,547 | +€1,738 | +214.7% |
| Other amounts payable | 47/48 | €21,361 | €20,414 | -€947 | -4.4% |
| Accrued charges and deferred income | 492/3 | - | €858 | +€858 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,023 | €6,606 | -€2,417 | -26.8% |
| Other operating charges | 640/8 | €227 | €173 | -€54 | -23.8% |
| Gross operating margin | 9900 | €10,563 | €3,714 | -€6,848 | -64.8% |
| Operating profit (loss) | 9901 | €1,312 | -€3,065 | -€4,377 | |
| Financial income | 75/76B | €46 | €6 | -€40 | -87.9% |
| Recurring financial income | 75 | €46 | €6 | -€40 | -87.9% |
| Financial charges | 65/66B | €947 | €995 | +€48 | +5.1% |
| Recurring financial charges | 65 | €947 | €995 | +€48 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €411 | -€4,054 | -€4,465 | |
| Income taxes | 67/77 | €82 | €0 | -€82 | -100.0% |
| Profit (loss) for the period | 9904 | €329 | -€4,054 | -€4,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €329 | -€4,054 | -€4,383 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.