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EQUILOQ: 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.

What changed

EQUILOQ

BE 0816.756.628
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€25,719
2024 · -€60,830+€86,549
Equity
€14,296
2024 · €2,122+€12,174
Cash
€16,414
2024 · €14,520+€1,893
Balance sheet total
€87,481
2024 · €101,424-€13,943

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€20,459

    down €20,459 (-34.5%), from €59,219 to €38,760

    of which Trade receivables: -€12,100

  • Deferred charges and accrued income +€12,539

    up €12,539 (+687.9%), from €1,823 to €14,362

  • Tangible fixed assets -€7,916

    down €7,916 (-30.6%), from €25,862 to €17,946

    of which Leasing and similar rights: -€7,309

  • Cash +€1,893

    up €1,893 (+13.0%), from €14,520 to €16,414

    mainly Net result for the year (+€25,719) and Receivables within one year (+€20,459)

Equity and liabilities
  • Profit (loss) carried forward +€51,579

    up €51,579 (+39.9%), from -€129,313 to -€77,734

  • Reserves -€39,405

    down €39,405 (-34.9%), from €112,835 to €73,430

  • Trade debts -€28,429

    down €28,429 (-91.3%), from €31,152 to €2,723

  • Accrued charges and deferred income +€19,363

    up €19,363 (+1782.5%), from €1,086 to €20,449

  • Debts after one year -€7,532

    down €7,532 (-43.3%), from €17,410 to €9,877

Income statement
  • Gross operating margin +€89,335

    up €89,335, from -€45,332 to €44,003

  • Financial charges +€4,243

    up €4,243 (+118.3%), from €3,586 to €7,828

  • Other operating charges -€1,676

    down €1,676 (-41.1%), from €4,075 to €2,399

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€60,830
Gross operating margin +€89,335
Depreciation -€212
Other operating charges +€1,676
Financial charges -€4,243
Taxes -€7
Result 2025 €25,719

Cash bridge derived

cash 2024 to 2025

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.

From operations +€25,017
Investment €0
Financing -€23,124
Cash 2024 €14,520
Net result for the year +€25,719
Depreciation +€7,916
Receivables within one year +€20,459
Deferred charges and accrued income -€12,539
Trade debts -€28,429
Tax, wage and social debts -€7,472
Accrued charges and deferred income +€19,363
Debts after one year -€7,532
Current portion of long-term debt -€215
Short-term financial debts -€1,832
Contributions, distributions and other -€13,545
Cash 2025 €16,414
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €101,424 €87,481 -€13,943 -13.7%
Fixed assets 21/28 €25,862 €17,946 -€7,916 -30.6%
Tangible fixed assets 22/27 €25,862 €17,946 -€7,916 -30.6%
Plant, machinery and equipment 23 €1,552 €945 -€607 -39.1%
Leasing and similar rights 25 €24,310 €17,001 -€7,309 -30.1%
Current assets 29/58 €75,562 €69,535 -€6,027 -8.0%
Amounts receivable within one year 40/41 €59,219 €38,760 -€20,459 -34.5%
Trade receivables 40 €12,100 - -€12,100
Other amounts receivable 41 €47,119 €38,760 -€8,359 -17.7%
Cash at bank and in hand 54/58 €14,520 €16,414 +€1,893 +13.0%
Deferred charges and accrued income 490/1 €1,823 €14,362 +€12,539 +687.9%
Total equity and liabilities 10/49 €101,424 €87,481 -€13,943 -13.7%
Equity 10/15 €2,122 €14,296 +€12,174 +573.8%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €112,835 €73,430 -€39,405 -34.9%
Distributable reserves 133 €112,835 €73,430 -€39,405 -34.9%
Profit (loss) carried forward 14 -€129,313 -€77,734 +€51,579 +39.9%
Amounts payable 17/49 €99,303 €73,185 -€26,117 -26.3%
Amounts payable after more than one year 17 €17,410 €9,877 -€7,532 -43.3%
Financial debts 170/4 €17,410 €9,877 -€7,532 -43.3%
Amounts payable within one year 42/48 €80,807 €42,859 -€37,948 -47.0%
Current portion of amounts payable after more than one year 42 €37,748 €37,532 -€215 -0.6%
Financial debts 43 €1,907 €75 -€1,832 -96.1%
Credit institutions 430/8 €1,907 €75 -€1,832 -96.1%
Trade debts 44 €31,152 €2,723 -€28,429 -91.3%
Suppliers 440/4 €31,152 €2,723 -€28,429 -91.3%
Taxes, remuneration and social security 45 €10,000 €2,528 -€7,472 -74.7%
Taxes 450/3 €10,000 €2,528 -€7,472 -74.7%
Accrued charges and deferred income 492/3 €1,086 €20,449 +€19,363 +1782.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,704 €7,916 +€212 +2.8%
Other operating charges 640/8 €4,075 €2,399 -€1,676 -41.1%
Gross operating margin 9900 -€45,332 €44,003 +€89,335
Operating profit (loss) 9901 -€57,110 €33,688 +€90,799
Financial charges 65/66B €3,586 €7,828 +€4,243 +118.3%
Recurring financial charges 65 €3,586 €7,828 +€4,243 +118.3%
Profit (loss) for the period before taxes 9903 -€60,696 €25,860 +€86,556
Income taxes 67/77 €134 €141 +€7 +5.0%
Profit (loss) for the period 9904 -€60,830 €25,719 +€86,549
Profit (loss) for the period to be appropriated 9905 -€60,830 €25,719 +€86,549

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 28 September 2026 via checked.be.