EQUILIBRE: 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.
EQUILIBRE
Largest movements
- Cash +€28,141
up €28,141 (+55.2%), from €50,936 to €79,077
mainly Net result for the year (+€37,784) and Other debts (+€37,784)
- Tangible fixed assets +€22,579
up €22,579 (+91.0%), from €24,810 to €47,389
of which Land and buildings: +€25,063
- Receivables within one year +€6,586
up €6,586 (+23.9%), from €27,598 to €34,184
of which Other amounts receivable: +€5,318
- Other debts +€37,784
new in 2025: €37,784
- Debts after one year +€26,752
new in 2025: €26,752
- Tax, wage and social debts -€7,534
down €7,534 (-78.1%), from €9,644 to €2,110
of which Taxes: -€5,396
- Short-term financial debts +€4,395
up €4,395 (+145.6%), from €3,017 to €7,412
- Trade debts -€4,090
no longer reported in 2025 (was €4,090)
- Financial charges +€5,143
up €5,143 (+2655.4%), from €194 to €5,337
- Gross operating margin +€2,726
up €2,726 (+5.0%), from €54,725 to €57,451
- Taxes -€1,968
down €1,968 (-18.0%), from €10,965 to €8,997
- Depreciation +€1,001
up €1,001 (+19.4%), from €5,156 to €6,157
- Financial income +€611
up €611 (+46.9%), from €1,301 to €1,912
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 | €103,344 | €160,650 | +€57,306 | +55.5% |
| Fixed assets | 21/28 | €24,810 | €47,389 | +€22,579 | +91.0% |
| Tangible fixed assets | 22/27 | €24,810 | €47,389 | +€22,579 | +91.0% |
| Land and buildings | 22 | €6,908 | €31,971 | +€25,063 | +362.8% |
| Plant, machinery and equipment | 23 | €11,753 | €10,049 | -€1,705 | -14.5% |
| Furniture and vehicles | 24 | €6,148 | €5,369 | -€779 | -12.7% |
| Current assets | 29/58 | €78,535 | €113,262 | +€34,727 | +44.2% |
| Amounts receivable within one year | 40/41 | €27,598 | €34,184 | +€6,586 | +23.9% |
| Trade receivables | 40 | - | €1,268 | +€1,268 | |
| Other amounts receivable | 41 | €27,598 | €32,916 | +€5,318 | +19.3% |
| Cash at bank and in hand | 54/58 | €50,936 | €79,077 | +€28,141 | +55.2% |
| Total equity and liabilities | 10/49 | €103,344 | €160,650 | +€57,306 | +55.5% |
| Equity | 10/15 | €86,593 | €86,593 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,993 | €67,993 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,133 | €66,133 | = | 0.0% |
| Amounts payable | 17/49 | €16,751 | €74,057 | +€57,306 | +342.1% |
| Amounts payable after more than one year | 17 | - | €26,752 | +€26,752 | |
| Financial debts | 170/4 | - | €26,752 | +€26,752 | |
| Amounts payable within one year | 42/48 | €16,751 | €47,305 | +€30,554 | +182.4% |
| Financial debts | 43 | €3,017 | €7,412 | +€4,395 | +145.6% |
| Credit institutions | 430/8 | €3,017 | €7,412 | +€4,395 | +145.6% |
| Trade debts | 44 | €4,090 | - | -€4,090 | |
| Suppliers | 440/4 | €4,090 | - | -€4,090 | |
| Taxes, remuneration and social security | 45 | €9,644 | €2,110 | -€7,534 | -78.1% |
| Taxes | 450/3 | €7,506 | €2,110 | -€5,396 | -71.9% |
| Remuneration and social security | 454/9 | €2,138 | - | -€2,138 | |
| Other amounts payable | 47/48 | - | €37,784 | +€37,784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,156 | €6,157 | +€1,001 | +19.4% |
| Other operating charges | 640/8 | €742 | €1,089 | +€347 | +46.7% |
| Non-recurring operating charges | 66A | €25 | - | -€25 | |
| Gross operating margin | 9900 | €54,725 | €57,451 | +€2,726 | +5.0% |
| Operating profit (loss) | 9901 | €48,801 | €50,205 | +€1,404 | +2.9% |
| Financial income | 75/76B | €1,301 | €1,912 | +€611 | +46.9% |
| Recurring financial income | 75 | €1,301 | €1,912 | +€611 | +46.9% |
| Financial charges | 65/66B | €194 | €5,337 | +€5,143 | +2655.4% |
| Recurring financial charges | 65 | €194 | €5,337 | +€5,143 | +2655.4% |
| Profit (loss) for the period before taxes | 9903 | €49,909 | €46,780 | -€3,129 | -6.3% |
| Income taxes | 67/77 | €10,965 | €8,997 | -€1,968 | -18.0% |
| Profit (loss) for the period | 9904 | €38,944 | €37,784 | -€1,160 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,944 | €37,784 | -€1,160 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.