EQUILIBRIS: 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.
EQUILIBRIS
Largest movements
- Cash -€14,412
down €14,412 (-44.0%), from €32,765 to €18,353
mainly Net result for the year (-€9,842) and Current portion of long-term debt (-€7,477)
- Tangible fixed assets -€9,943
down €9,943 (-49.0%), from €20,271 to €10,329
of which Furniture and vehicles: -€8,858
- Deferred charges and accrued income -€6,991
down €6,991 (-29.9%), from €23,363 to €16,372
- Receivables within one year +€4,427
up €4,427 (+32.4%), from €13,681 to €18,109
of which Other amounts receivable: +€3,722
- Profit (loss) carried forward -€9,842
down €9,842 (-23.2%), from €42,401 to €32,559
- Current portion of long-term debt -€7,477
down €7,477 (-58.0%), from €12,884 to €5,407
- Other debts -€6,026
down €6,026 (-11.1%), from €54,355 to €48,329
- Debts after one year -€2,678
no longer reported in 2024 (was €2,678)
- Gross operating margin +€10,094
up €10,094, from -€6,538 to €3,555
- Financial charges +€316
up €316 (+108.2%), from €292 to €608
- Depreciation -€69
down €69 (-0.7%), from €10,012 to €9,943
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,346 | €138,427 | -€26,919 | -16.3% |
| Fixed assets | 21/28 | €20,271 | €10,329 | -€9,943 | -49.0% |
| Tangible fixed assets | 22/27 | €20,271 | €10,329 | -€9,943 | -49.0% |
| Plant, machinery and equipment | 23 | €2,200 | €1,720 | -€480 | -21.8% |
| Furniture and vehicles | 24 | €17,466 | €8,609 | -€8,858 | -50.7% |
| Other tangible fixed assets | 26 | €605 | - | -€605 | |
| Current assets | 29/58 | €145,075 | €128,099 | -€16,976 | -11.7% |
| Amounts receivable within one year | 40/41 | €13,681 | €18,109 | +€4,427 | +32.4% |
| Trade receivables | 40 | €1,862 | €2,567 | +€705 | +37.9% |
| Other amounts receivable | 41 | €11,819 | €15,542 | +€3,722 | +31.5% |
| Current investments | 50/53 | €75,266 | €75,266 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,765 | €18,353 | -€14,412 | -44.0% |
| Deferred charges and accrued income | 490/1 | €23,363 | €16,372 | -€6,991 | -29.9% |
| Total equity and liabilities | 10/49 | €165,346 | €138,427 | -€26,919 | -16.3% |
| Equity | 10/15 | €84,661 | €74,819 | -€9,842 | -11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,860 | €29,860 | = | 0.0% |
| 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 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,401 | €32,559 | -€9,842 | -23.2% |
| Amounts payable | 17/49 | €80,685 | €63,608 | -€17,077 | -21.2% |
| Amounts payable after more than one year | 17 | €2,678 | - | -€2,678 | |
| Financial debts | 170/4 | €2,678 | - | -€2,678 | |
| Amounts payable within one year | 42/48 | €78,007 | €63,608 | -€14,399 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €12,884 | €5,407 | -€7,477 | -58.0% |
| Trade debts | 44 | €10,768 | €9,871 | -€897 | -8.3% |
| Suppliers | 440/4 | €10,768 | €9,871 | -€897 | -8.3% |
| Other amounts payable | 47/48 | €54,355 | €48,329 | -€6,026 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,012 | €9,943 | -€69 | -0.7% |
| Other operating charges | 640/8 | €2,396 | €2,418 | +€22 | +0.9% |
| Gross operating margin | 9900 | -€6,538 | €3,555 | +€10,094 | |
| Operating profit (loss) | 9901 | -€18,946 | -€8,806 | +€10,141 | +53.5% |
| Financial income | 75/76B | €50 | €30 | -€21 | -41.0% |
| Recurring financial income | 75 | €50 | €30 | -€21 | -41.0% |
| Financial charges | 65/66B | €292 | €608 | +€316 | +108.2% |
| Recurring financial charges | 65 | €292 | €608 | +€316 | +108.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,188 | -€9,383 | +€9,804 | +51.1% |
| Income taxes | 67/77 | €482 | €459 | -€24 | -4.9% |
| Profit (loss) for the period | 9904 | -€19,670 | -€9,842 | +€9,828 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,670 | -€9,842 | +€9,828 | +50.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.