Equilibre Universel: 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 Universel
Largest movements
- Stocks and contracts +€26,154
up €26,154 (+20.3%), from €128,926 to €155,079
- Tangible fixed assets -€9,290
down €9,290 (-6.7%), from €138,930 to €129,641
of which Land and buildings: -€5,139
- Deferred charges and accrued income +€3,266
up €3,266 (+63.8%), from €5,120 to €8,386
- Other debts +€23,757
up €23,757 (+33.0%), from €71,891 to €95,647
- Trade debts +€12,047
up €12,047 (+32.7%), from €36,894 to €48,941
- Debts after one year -€11,371
down €11,371 (-12.5%), from €91,209 to €79,838
- Profit (loss) carried forward -€10,770
down €10,770 (-27.8%), from €38,696 to €27,926
- Gross operating margin +€22,142
up €22,142 (+47.2%), from €46,957 to €69,099
- Staff costs +€13,750
up €13,750 (+40.9%), from €33,600 to €47,350
- Other operating charges +€7,071
up €7,071 (+104%), from €6,778 to €13,848
- Financial income +€1,928
up €1,928 (+1,812%), from €106 to €2,035
- Financial charges +€1,246
up €1,246 (+25.4%), from €4,914 to €6,160
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 | €277,127 | €295,175 | +€18,048 | +6.5% |
| Fixed assets | 21/28 | €138,930 | €129,641 | -€9,290 | -6.7% |
| Tangible fixed assets | 22/27 | €138,930 | €129,641 | -€9,290 | -6.7% |
| Land and buildings | 22 | €92,729 | €87,591 | -€5,139 | -5.5% |
| Plant, machinery and equipment | 23 | - | €3,425 | +€3,425 | |
| Furniture and vehicles | 24 | €14,331 | €11,257 | -€3,074 | -21.5% |
| Leasing and similar rights | 25 | €28,068 | €24,056 | -€4,011 | -14.3% |
| Other tangible fixed assets | 26 | €3,803 | €3,312 | -€491 | -12.9% |
| Current assets | 29/58 | €138,197 | €165,535 | +€27,338 | +19.8% |
| Stocks and contracts in progress | 3 | €128,926 | €155,079 | +€26,154 | +20.3% |
| Stocks | 30/36 | €128,926 | €155,079 | +€26,154 | +20.3% |
| Amounts receivable within one year | 40/41 | - | €283 | +€283 | |
| Other amounts receivable | 41 | - | €283 | +€283 | |
| Cash at bank and in hand | 54/58 | €4,151 | €1,786 | -€2,365 | -57.0% |
| Deferred charges and accrued income | 490/1 | €5,120 | €8,386 | +€3,266 | +63.8% |
| Total equity and liabilities | 10/49 | €277,127 | €295,175 | +€18,048 | +6.5% |
| Equity | 10/15 | €40,696 | €29,926 | -€10,770 | -26.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,696 | €27,926 | -€10,770 | -27.8% |
| Amounts payable | 17/49 | €236,431 | €265,249 | +€28,818 | +12.2% |
| Amounts payable after more than one year | 17 | €91,209 | €79,838 | -€11,371 | -12.5% |
| Financial debts | 170/4 | €91,209 | €79,838 | -€11,371 | -12.5% |
| Amounts payable within one year | 42/48 | €145,222 | €185,411 | +€40,189 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €17,391 | €19,282 | +€1,891 | +10.9% |
| Trade debts | 44 | €36,894 | €48,941 | +€12,047 | +32.7% |
| Suppliers | 440/4 | €36,894 | €48,941 | +€12,047 | +32.7% |
| Taxes, remuneration and social security | 45 | €19,048 | €21,542 | +€2,494 | +13.1% |
| Taxes | 450/3 | €11,362 | €6,620 | -€4,742 | -41.7% |
| Remuneration and social security | 454/9 | €7,685 | €14,922 | +€7,237 | +94.2% |
| Other amounts payable | 47/48 | €71,891 | €95,647 | +€23,757 | +33.0% |
| Remuneration, social security and pensions | 62 | €33,600 | €47,350 | +€13,750 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,409 | €14,545 | +€1,136 | +8.5% |
| Other operating charges | 640/8 | €6,778 | €13,848 | +€7,071 | +104% |
| Gross operating margin | 9900 | €46,957 | €69,099 | +€22,142 | +47.2% |
| Operating profit (loss) | 9901 | -€6,830 | -€6,645 | +€185 | +2.7% |
| Financial income | 75/76B | €106 | €2,035 | +€1,928 | +1,812% |
| Recurring financial income | 75 | €106 | €2,035 | +€1,928 | +1,812% |
| Financial charges | 65/66B | €4,914 | €6,160 | +€1,246 | +25.4% |
| Recurring financial charges | 65 | €4,914 | €6,160 | +€1,246 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,637 | -€10,770 | +€867 | +7.5% |
| Income taxes | 67/77 | €776 | - | -€776 | |
| Profit (loss) for the period | 9904 | -€12,413 | -€10,770 | +€1,643 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,413 | -€10,770 | +€1,643 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.