EQUITALENTUM: 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.
EQUITALENTUM
Largest movements
- Cash +€32,181
up €32,181 (+219%), from €14,673 to €46,854
mainly Net result for the year (+€21,483) and Tax, wage and social debts (+€10,774)
- Receivables within one year -€5,583
down €5,583 (-19.8%), from €28,137 to €22,554
of which Trade receivables: -€4,047
- Deferred charges and accrued income -€2,763
down €2,763 (-33.3%), from €8,288 to €5,525
- Tangible fixed assets -€1,192
down €1,192 (-32.0%), from €3,730 to €2,538
of which Plant, machinery and equipment: -€860
- Tax, wage and social debts +€10,774
up €10,774 (+197%), from €5,474 to €16,248
- Other debts +€10,000
up €10,000, from €0 to €10,000
- Profit (loss) carried forward +€9,718
up €9,718 (+47.3%), from €20,529 to €30,247
- Reserves -€8,696
down €8,696 (-34.4%), from €25,251 to €16,555
- Gross operating margin +€24,771
up €24,771 (+206%), from €12,016 to €36,786
- Taxes +€7,241
up €7,241 (+188%), from €3,851 to €11,092
- Other operating charges -€2,349
down €2,349 (-69.5%), from €3,380 to €1,032
- Financial charges +€922
up €922 (+41.8%), from €2,207 to €3,129
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 | €54,828 | €77,471 | +€22,643 | +41.3% |
| Fixed assets | 21/28 | €3,730 | €2,538 | -€1,192 | -32.0% |
| Tangible fixed assets | 22/27 | €3,730 | €2,538 | -€1,192 | -32.0% |
| Plant, machinery and equipment | 23 | €3,023 | €2,163 | -€860 | -28.4% |
| Furniture and vehicles | 24 | €707 | €375 | -€332 | -47.0% |
| Current assets | 29/58 | €51,097 | €74,933 | +€23,835 | +46.6% |
| Amounts receivable within one year | 40/41 | €28,137 | €22,554 | -€5,583 | -19.8% |
| Trade receivables | 40 | €12,515 | €8,468 | -€4,047 | -32.3% |
| Other amounts receivable | 41 | €15,622 | €14,086 | -€1,536 | -9.8% |
| Cash at bank and in hand | 54/58 | €14,673 | €46,854 | +€32,181 | +219% |
| Deferred charges and accrued income | 490/1 | €8,288 | €5,525 | -€2,763 | -33.3% |
| Total equity and liabilities | 10/49 | €54,828 | €77,471 | +€22,643 | +41.3% |
| Equity | 10/15 | €48,781 | €49,802 | +€1,022 | +2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,251 | €16,555 | -€8,696 | -34.4% |
| Distributable reserves | 133 | €25,251 | €16,555 | -€8,696 | -34.4% |
| Profit (loss) carried forward | 14 | €20,529 | €30,247 | +€9,718 | +47.3% |
| Amounts payable | 17/49 | €6,047 | €27,668 | +€21,621 | +358% |
| Amounts payable within one year | 42/48 | €6,047 | €27,488 | +€21,441 | +355% |
| Trade debts | 44 | €573 | €1,240 | +€667 | +116% |
| Suppliers | 440/4 | €573 | €1,240 | +€667 | +116% |
| Taxes, remuneration and social security | 45 | €5,474 | €16,248 | +€10,774 | +197% |
| Taxes | 450/3 | €5,474 | €16,248 | +€10,774 | +197% |
| Other amounts payable | 47/48 | €0 | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,046 | €1,192 | +€146 | +14.0% |
| Other operating charges | 640/8 | €3,380 | €1,032 | -€2,349 | -69.5% |
| Gross operating margin | 9900 | €12,016 | €36,786 | +€24,771 | +206% |
| Operating profit (loss) | 9901 | €7,590 | €34,563 | +€26,973 | +355% |
| Financial income | 75/76B | €787 | €1,142 | +€355 | +45.1% |
| Recurring financial income | 75 | €787 | €1,142 | +€355 | +45.1% |
| Financial charges | 65/66B | €2,207 | €3,129 | +€922 | +41.8% |
| Recurring financial charges | 65 | €2,207 | €3,129 | +€922 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €6,170 | €32,575 | +€26,406 | +428% |
| Income taxes | 67/77 | €3,851 | €11,092 | +€7,241 | +188% |
| Profit (loss) for the period | 9904 | €2,319 | €21,483 | +€19,164 | +827% |
| Profit (loss) for the period to be appropriated | 9905 | €2,319 | €21,483 | +€19,164 | +827% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.