EQUITABLE PARTNERSHIP: 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.
EQUITABLE PARTNERSHIP
Largest movements
- Receivables within one year -€37,608
down €37,608 (-44.0%), from €85,496 to €47,888
of which Trade receivables: -€35,819
- Cash +€5,535
up €5,535 (+1.6%), from €356,182 to €361,717
mainly Receivables within one year (+€37,608) and Trade debts (+€907)
- Other debts -€30,000
down €30,000 (-29.6%), from €101,334 to €71,334
- Turnover +€6,083
up €6,083 (+73.5%), from €8,275 to €14,358
- Gross operating margin +€3,402
up €3,402 (+97.5%), from -€3,488 to -€86
- Purchases and services +€2,679
up €2,679 (+22.8%), from €11,764 to €14,443
- Financial income -€2,111
down €2,111 (-32.7%), from €6,447 to €4,336
- Taxes -€1,118
down €1,118 (-57.8%), from €1,934 to €816
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 | €441,678 | €410,148 | -€31,530 | -7.1% |
| Fixed assets | 21/28 | - | €543 | +€543 | |
| Tangible fixed assets | 22/27 | - | €543 | +€543 | |
| Plant, machinery and equipment | 23 | - | €543 | +€543 | |
| Current assets | 29/58 | €441,678 | €409,605 | -€32,073 | -7.3% |
| Amounts receivable within one year | 40/41 | €85,496 | €47,888 | -€37,608 | -44.0% |
| Trade receivables | 40 | €75,522 | €39,703 | -€35,819 | -47.4% |
| Other amounts receivable | 41 | €9,974 | €8,185 | -€1,789 | -17.9% |
| Cash at bank and in hand | 54/58 | €356,182 | €361,717 | +€5,535 | +1.6% |
| Total equity and liabilities | 10/49 | €441,678 | €410,148 | -€31,530 | -7.1% |
| Equity | 10/15 | €335,239 | €335,621 | +€382 | +0.1% |
| Contributions | 10/11 | €128,000 | €128,000 | = | 0.0% |
| Reserves | 13 | €12,800 | €12,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,800 | €12,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,800 | €12,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,439 | €194,821 | +€382 | +0.2% |
| Amounts payable | 17/49 | €106,439 | €74,527 | -€31,912 | -30.0% |
| Amounts payable within one year | 42/48 | €102,417 | €73,324 | -€29,093 | -28.4% |
| Trade debts | 44 | €1,083 | €1,990 | +€907 | +83.7% |
| Suppliers | 440/4 | €1,083 | €1,990 | +€907 | +83.7% |
| Other amounts payable | 47/48 | €101,334 | €71,334 | -€30,000 | -29.6% |
| Accrued charges and deferred income | 492/3 | €4,022 | €1,203 | -€2,819 | -70.1% |
| Turnover | 70 | €8,275 | €14,358 | +€6,083 | +73.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,764 | €14,443 | +€2,679 | +22.8% |
| Remuneration, social security and pensions | 62 | €1,537 | €1,959 | +€422 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €199 | +€199 | |
| Gross operating margin | 9900 | -€3,488 | -€86 | +€3,402 | +97.5% |
| Operating profit (loss) | 9901 | -€5,025 | -€2,244 | +€2,781 | +55.3% |
| Financial income | 75/76B | €6,447 | €4,336 | -€2,111 | -32.7% |
| Recurring financial income | 75 | €6,447 | €4,336 | -€2,111 | -32.7% |
| Financial charges | 65/66B | €506 | €894 | +€388 | +76.7% |
| Recurring financial charges | 65 | €506 | €894 | +€388 | +76.7% |
| Profit (loss) for the period before taxes | 9903 | €916 | €1,198 | +€282 | +30.8% |
| Income taxes | 67/77 | €1,934 | €816 | -€1,118 | -57.8% |
| Profit (loss) for the period | 9904 | -€1,018 | €382 | +€1,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,018 | €382 | +€1,400 |
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 29 September 2026 via checked.be.