EQUINOXE CONSULTING: 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.
EQUINOXE CONSULTING
Largest movements
- Tangible fixed assets -€9,769
down €9,769 (-42.1%), from €23,185 to €13,416
of which Furniture and vehicles: -€5,577
- Deferred charges and accrued income -€6,962
down €6,962 (-84.2%), from €8,272 to €1,309
- Receivables within one year +€5,039
up €5,039 (+32.4%), from €15,540 to €20,578
- Cash +€1,695
up €1,695 (+33.2%), from €5,106 to €6,801
mainly Depreciation (+€9,769) and Deferred charges and accrued income (+€6,962)
- Other debts -€11,952
down €11,952 (-32.9%), from €36,380 to €24,428
- Accrued charges and deferred income +€6,552
new in 2023: €6,552
- Debts after one year -€3,268
no longer reported in 2023 (was €3,268)
- Tax, wage and social debts +€2,491
up €2,491 (+36.7%), from €6,795 to €9,286
- Current portion of long-term debt -€2,268
down €2,268 (-41.0%), from €5,536 to €3,268
- Gross operating margin -€9,820
down €9,820 (-50.1%), from €19,591 to €9,771
- Depreciation +€413
up €413 (+4.4%), from €9,356 to €9,769
- Other operating charges +€384
new in 2023: €384
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,192 | €42,195 | -€9,998 | -19.2% |
| Fixed assets | 21/28 | €23,275 | €13,506 | -€9,769 | -42.0% |
| Tangible fixed assets | 22/27 | €23,185 | €13,416 | -€9,769 | -42.1% |
| Plant, machinery and equipment | 23 | €4,813 | €2,187 | -€2,626 | -54.6% |
| Furniture and vehicles | 24 | €8,426 | €2,850 | -€5,577 | -66.2% |
| Other tangible fixed assets | 26 | €9,946 | €8,379 | -€1,566 | -15.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €28,917 | €28,688 | -€229 | -0.8% |
| Amounts receivable within one year | 40/41 | €15,540 | €20,578 | +€5,039 | +32.4% |
| Trade receivables | 40 | €15,540 | €20,578 | +€5,039 | +32.4% |
| Cash at bank and in hand | 54/58 | €5,106 | €6,801 | +€1,695 | +33.2% |
| Deferred charges and accrued income | 490/1 | €8,272 | €1,309 | -€6,962 | -84.2% |
| Total equity and liabilities | 10/49 | €52,192 | €42,195 | -€9,998 | -19.2% |
| Equity | 10/15 | -€10,143 | -€11,099 | -€956 | -9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,860 | €43,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €42,000 | €43,860 | +€1,860 | +4.4% |
| Profit (loss) carried forward | 14 | -€66,403 | -€67,359 | -€956 | -1.4% |
| Amounts payable | 17/49 | €62,335 | €53,293 | -€9,042 | -14.5% |
| Amounts payable after more than one year | 17 | €3,268 | - | -€3,268 | |
| Financial debts | 170/4 | €3,268 | - | -€3,268 | |
| Amounts payable within one year | 42/48 | €59,067 | €46,741 | -€12,326 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €5,536 | €3,268 | -€2,268 | -41.0% |
| Trade debts | 44 | €10,355 | €9,759 | -€596 | -5.8% |
| Suppliers | 440/4 | €10,355 | €9,759 | -€596 | -5.8% |
| Taxes, remuneration and social security | 45 | €6,795 | €9,286 | +€2,491 | +36.7% |
| Taxes | 450/3 | €6,795 | €9,286 | +€2,491 | +36.7% |
| Other amounts payable | 47/48 | €36,380 | €24,428 | -€11,952 | -32.9% |
| Accrued charges and deferred income | 492/3 | - | €6,552 | +€6,552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,356 | €9,769 | +€413 | +4.4% |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | €19,591 | €9,771 | -€9,820 | -50.1% |
| Operating profit (loss) | 9901 | €10,235 | -€383 | -€10,618 | |
| Financial income | 75/76B | €46 | €7 | -€39 | -83.8% |
| Recurring financial income | 75 | €46 | €7 | -€39 | -83.8% |
| Financial charges | 65/66B | €463 | €365 | -€98 | -21.2% |
| Recurring financial charges | 65 | €463 | €365 | -€98 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €9,819 | -€740 | -€10,558 | |
| Income taxes | 67/77 | €215 | €216 | +€2 | +0.8% |
| Profit (loss) for the period | 9904 | €9,604 | -€956 | -€10,560 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,604 | -€956 | -€10,560 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.