EQUIMIO: 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.
EQUIMIO
Largest movements
- Tangible fixed assets -€6,064
down €6,064 (-34.1%), from €17,765 to €11,701
- Receivables within one year -€5,957
down €5,957 (-31.4%), from €18,985 to €13,028
of which Trade receivables: -€7,058
- Cash -€5,762
down €5,762 (-75.8%), from €7,602 to €1,839
mainly Trade debts (-€11,582) and Tax, wage and social debts (-€8,452)
- Deferred charges and accrued income -€1,834
down €1,834 (-100%), from €1,834 to €0
- Financial fixed assets +€975
up €975 (+32.3%), from €3,023 to €3,998
- Trade debts -€11,582
down €11,582 (-100%), from €11,582 to €0
- Tax, wage and social debts -€8,452
down €8,452 (-44.4%), from €19,032 to €10,580
of which Taxes: -€5,580
- Profit (loss) carried forward +€5,298
up €5,298 (+33.6%), from -€15,770 to -€10,472
- Current portion of long-term debt -€4,603
down €4,603 (-56.5%), from €8,146 to €3,543
- Other debts +€4,238
up €4,238 (+21.5%), from €19,676 to €23,914
- Gross operating margin -€21,575
down €21,575 (-32.0%), from €67,427 to €45,852
- Staff costs -€8,815
down €8,815 (-22.6%), from €39,017 to €30,202
- Depreciation +€1,283
up €1,283 (+26.8%), from €4,781 to €6,064
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 | €49,209 | €30,566 | -€18,644 | -37.9% |
| Fixed assets | 21/28 | €20,788 | €15,699 | -€5,089 | -24.5% |
| Tangible fixed assets | 22/27 | €17,765 | €11,701 | -€6,064 | -34.1% |
| Furniture and vehicles | 24 | €17,765 | €11,701 | -€6,064 | -34.1% |
| Financial fixed assets | 28 | €3,023 | €3,998 | +€975 | +32.3% |
| Current assets | 29/58 | €28,421 | €14,867 | -€13,554 | -47.7% |
| Amounts receivable within one year | 40/41 | €18,985 | €13,028 | -€5,957 | -31.4% |
| Trade receivables | 40 | €18,147 | €11,089 | -€7,058 | -38.9% |
| Other amounts receivable | 41 | €838 | €1,939 | +€1,100 | +131% |
| Cash at bank and in hand | 54/58 | €7,602 | €1,839 | -€5,762 | -75.8% |
| Deferred charges and accrued income | 490/1 | €1,834 | €0 | -€1,834 | -100% |
| Total equity and liabilities | 10/49 | €49,209 | €30,566 | -€18,644 | -37.9% |
| Equity | 10/15 | -€12,770 | -€7,472 | +€5,298 | +41.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,770 | -€10,472 | +€5,298 | +33.6% |
| Amounts payable | 17/49 | €61,979 | €38,037 | -€23,942 | -38.6% |
| Amounts payable after more than one year | 17 | €3,543 | €0 | -€3,543 | -100% |
| Financial debts | 170/4 | €3,543 | €0 | -€3,543 | -100% |
| Amounts payable within one year | 42/48 | €58,436 | €38,037 | -€20,399 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €8,146 | €3,543 | -€4,603 | -56.5% |
| Trade debts | 44 | €11,582 | €0 | -€11,582 | -100% |
| Suppliers | 440/4 | €11,582 | €0 | -€11,582 | -100% |
| Taxes, remuneration and social security | 45 | €19,032 | €10,580 | -€8,452 | -44.4% |
| Taxes | 450/3 | €10,666 | €5,086 | -€5,580 | -52.3% |
| Remuneration and social security | 454/9 | €8,366 | €5,495 | -€2,871 | -34.3% |
| Other amounts payable | 47/48 | €19,676 | €23,914 | +€4,238 | +21.5% |
| Remuneration, social security and pensions | 62 | €39,017 | €30,202 | -€8,815 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,781 | €6,064 | +€1,283 | +26.8% |
| Other operating charges | 640/8 | €3,148 | €3,072 | -€76 | -2.4% |
| Gross operating margin | 9900 | €67,427 | €45,852 | -€21,575 | -32.0% |
| Operating profit (loss) | 9901 | €20,481 | €6,514 | -€13,967 | -68.2% |
| Financial income | 75/76B | €249 | €9 | -€240 | -96.3% |
| Recurring financial income | 75 | €249 | €9 | -€240 | -96.3% |
| Financial charges | 65/66B | €1,380 | €1,258 | -€122 | -8.8% |
| Recurring financial charges | 65 | €1,380 | €1,258 | -€122 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €19,351 | €5,266 | -€14,085 | -72.8% |
| Income taxes | 67/77 | - | €20 | +€20 | |
| Profit (loss) for the period | 9904 | €19,351 | €5,245 | -€14,105 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,351 | €5,245 | -€14,105 | -72.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.