EQUIMEDIC: 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.
EQUIMEDIC
Largest movements
- Receivables within one year +€99,801
up €99,801 (+55.0%), from €181,535 to €281,337
of which Trade receivables: +€112,185
- Cash +€38,535
up €38,535 (+66.1%), from €58,340 to €96,876
mainly Trade debts (+€164,805) and Depreciation (+€25,423)
- Tangible fixed assets -€28,723
down €28,723 (-30.2%), from €95,251 to €66,528
- Stocks and contracts +€22,223
up €22,223 (+33.1%), from €67,150 to €89,373
- Trade debts +€164,805
up €164,805 (+288%), from €57,161 to €221,966
- Reserves -€45,228
down €45,228 (-13.4%), from €336,996 to €291,768
of which Distributable reserves: -€45,228
- Tax, wage and social debts +€13,405
new in 2024: €13,405
- Other debts +€13,090
new in 2024: €13,090
- Debts after one year -€10,866
down €10,866 (-49.9%), from €21,775 to €10,909
- Gross operating margin -€10,327
down €10,327 (-14.6%), from €70,816 to €60,489
- Taxes -€2,874
down €2,874 (-21.9%), from €13,096 to €10,222
- Depreciation +€711
up €711 (+2.9%), from €24,712 to €25,423
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.
Derived cash bridge
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 | €432,409 | €567,113 | +€134,704 | +31.2% |
| Fixed assets | 21/28 | €95,251 | €66,528 | -€28,723 | -30.2% |
| Tangible fixed assets | 22/27 | €95,251 | €66,528 | -€28,723 | -30.2% |
| Land and buildings | 22 | €41,600 | €38,400 | -€3,200 | -7.7% |
| Plant, machinery and equipment | 23 | €19,809 | €6,150 | -€13,659 | -69.0% |
| Furniture and vehicles | 24 | €33,842 | €21,978 | -€11,864 | -35.1% |
| Current assets | 29/58 | €337,158 | €500,585 | +€163,427 | +48.5% |
| Stocks and contracts in progress | 3 | €67,150 | €89,373 | +€22,223 | +33.1% |
| Stocks | 30/36 | €67,150 | €89,373 | +€22,223 | +33.1% |
| Amounts receivable within one year | 40/41 | €181,535 | €281,337 | +€99,801 | +55.0% |
| Trade receivables | 40 | €99,584 | €211,770 | +€112,185 | +113% |
| Other amounts receivable | 41 | €81,951 | €69,567 | -€12,384 | -15.1% |
| Cash at bank and in hand | 54/58 | €58,340 | €96,876 | +€38,535 | +66.1% |
| Deferred charges and accrued income | 490/1 | €30,132 | €33,000 | +€2,868 | +9.5% |
| Total equity and liabilities | 10/49 | €432,409 | €567,113 | +€134,704 | +31.2% |
| Equity | 10/15 | €343,196 | €297,968 | -€45,228 | -13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €336,996 | €291,768 | -€45,228 | -13.4% |
| 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 | €335,136 | €289,908 | -€45,228 | -13.5% |
| Amounts payable | 17/49 | €89,213 | €269,146 | +€179,933 | +202% |
| Amounts payable after more than one year | 17 | €21,775 | €10,909 | -€10,866 | -49.9% |
| Financial debts | 170/4 | €21,775 | €10,909 | -€10,866 | -49.9% |
| Amounts payable within one year | 42/48 | €67,438 | €258,236 | +€190,798 | +283% |
| Current portion of amounts payable after more than one year | 42 | €10,277 | €9,775 | -€502 | -4.9% |
| Trade debts | 44 | €57,161 | €221,966 | +€164,805 | +288% |
| Suppliers | 440/4 | €57,161 | €221,966 | +€164,805 | +288% |
| Taxes, remuneration and social security | 45 | - | €13,405 | +€13,405 | |
| Taxes | 450/3 | - | €13,405 | +€13,405 | |
| Other amounts payable | 47/48 | - | €13,090 | +€13,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,712 | €25,423 | +€711 | +2.9% |
| Other operating charges | 640/8 | €1,244 | €1,468 | +€224 | +18.0% |
| Non-recurring operating charges | 66A | - | €5,500 | +€5,500 | |
| Gross operating margin | 9900 | €70,816 | €60,489 | -€10,327 | -14.6% |
| Operating profit (loss) | 9901 | €44,861 | €28,098 | -€16,762 | -37.4% |
| Financial charges | 65/66B | -€306 | -€568 | -€263 | -86.0% |
| Recurring financial charges | 65 | -€306 | -€568 | -€263 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €45,166 | €28,667 | -€16,499 | -36.5% |
| Income taxes | 67/77 | €13,096 | €10,222 | -€2,874 | -21.9% |
| Profit (loss) for the period | 9904 | €32,070 | €18,445 | -€13,625 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,070 | €18,445 | -€13,625 | -42.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.