Equisiet: 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.
Equisiet
Largest movements
- Receivables within one year +€26,037
up €26,037 (+87.1%), from €29,890 to €55,927
of which Other amounts receivable: +€34,068
- Cash -€3,596
down €3,596 (-62.0%), from €5,804 to €2,208
mainly Receivables within one year (-€26,037) and Debts after one year (-€5,047)
- Tangible fixed assets -€3,108
down €3,108 (-15.8%), from €19,653 to €16,545
of which Furniture and vehicles: -€2,682
- Profit (loss) carried forward +€19,053
up €19,053 (+86.2%), from €22,100 to €41,153
- Tax, wage and social debts +€9,749
up €9,749 (+82.7%), from €11,783 to €21,532
of which Taxes: +€9,449
- Debts after one year -€5,047
down €5,047 (-45.3%), from €11,130 to €6,083
- Accrued charges and deferred income -€4,093
down €4,093 (-92.3%), from €4,436 to €343
- Gross operating margin +€9,206
up €9,206 (+35.2%), from €26,160 to €35,366
- Taxes +€4,452
up €4,452 (+83.4%), from €5,339 to €9,791
- Other operating charges -€2,304
down €2,304 (-87.3%), from €2,640 to €336
- Staff costs +€1,805
new in 2025: €1,805
- Financial income +€1,483
up €1,483 (+148300.0%), from €1 to €1,484
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.
Cash bridge derived
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 | €55,347 | €75,158 | +€19,811 | +35.8% |
| Fixed assets | 21/28 | €19,653 | €16,545 | -€3,108 | -15.8% |
| Tangible fixed assets | 22/27 | €19,653 | €16,545 | -€3,108 | -15.8% |
| Plant, machinery and equipment | 23 | €829 | €403 | -€426 | -51.4% |
| Furniture and vehicles | 24 | €18,824 | €16,142 | -€2,682 | -14.2% |
| Current assets | 29/58 | €35,694 | €58,613 | +€22,919 | +64.2% |
| Amounts receivable within one year | 40/41 | €29,890 | €55,927 | +€26,037 | +87.1% |
| Trade receivables | 40 | €19,546 | €11,515 | -€8,031 | -41.1% |
| Other amounts receivable | 41 | €10,344 | €44,412 | +€34,068 | +329.4% |
| Cash at bank and in hand | 54/58 | €5,804 | €2,208 | -€3,596 | -62.0% |
| Deferred charges and accrued income | 490/1 | - | €478 | +€478 | |
| Total equity and liabilities | 10/49 | €55,347 | €75,158 | +€19,811 | +35.8% |
| Equity | 10/15 | €23,100 | €42,153 | +€19,053 | +82.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,100 | €41,153 | +€19,053 | +86.2% |
| Amounts payable | 17/49 | €32,247 | €33,005 | +€758 | +2.4% |
| Amounts payable after more than one year | 17 | €11,130 | €6,083 | -€5,047 | -45.3% |
| Financial debts | 170/4 | €11,130 | €6,083 | -€5,047 | -45.3% |
| Amounts payable within one year | 42/48 | €16,681 | €26,579 | +€9,898 | +59.3% |
| Current portion of amounts payable after more than one year | 42 | €4,898 | €5,047 | +€149 | +3.0% |
| Taxes, remuneration and social security | 45 | €11,783 | €21,532 | +€9,749 | +82.7% |
| Taxes | 450/3 | €11,783 | €21,232 | +€9,449 | +80.2% |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Accrued charges and deferred income | 492/3 | €4,436 | €343 | -€4,093 | -92.3% |
| Remuneration, social security and pensions | 62 | - | €1,805 | +€1,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,232 | €5,246 | +€1,014 | +24.0% |
| Other operating charges | 640/8 | €2,640 | €336 | -€2,304 | -87.3% |
| Gross operating margin | 9900 | €26,160 | €35,366 | +€9,206 | +35.2% |
| Operating profit (loss) | 9901 | €19,288 | €27,979 | +€8,691 | +45.1% |
| Financial income | 75/76B | €1 | €1,484 | +€1,483 | +148300.0% |
| Recurring financial income | 75 | €1 | €1,484 | +€1,483 | +148300.0% |
| Financial charges | 65/66B | €529 | €619 | +€90 | +17.0% |
| Recurring financial charges | 65 | €529 | €619 | +€90 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €18,760 | €28,844 | +€10,084 | +53.8% |
| Income taxes | 67/77 | €5,339 | €9,791 | +€4,452 | +83.4% |
| Profit (loss) for the period | 9904 | €13,421 | €19,053 | +€5,632 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,421 | €19,053 | +€5,632 | +42.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.