EQUUS CONSULTING: 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.
EQUUS CONSULTING
Largest movements
- Cash +€4,111
up €4,111 (+5.3%), from €77,057 to €81,168
mainly Net result for the year (+€18,802) and Other debts (+€15,537)
- Other debts +€15,537
up €15,537 (+114.8%), from €13,539 to €29,076
- Reserves -€10,400
down €10,400 (-3.9%), from €264,503 to €254,103
of which Distributable reserves: -€8,000
- Tax, wage and social debts -€4,662
down €4,662 (-98.0%), from €4,757 to €94
- Gross operating margin +€4,747
up €4,747 (+14.8%), from €32,007 to €36,754
- Depreciation -€2,980
down €2,980 (-24.1%), from €12,373 to €9,393
- Taxes +€2,114
up €2,114 (+41.3%), from €5,118 to €7,232
- Financial income +€1,080
up €1,080 (+2139.5%), from €50 to €1,131
of which Non-recurring financial income: +€706
- Other operating charges +€699
up €699 (+25.7%), from €2,721 to €3,420
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 | €324,925 | €324,583 | -€342 | -0.1% |
| Fixed assets | 21/28 | €229,577 | €226,611 | -€2,967 | -1.3% |
| Tangible fixed assets | 22/27 | €228,837 | €225,702 | -€3,135 | -1.4% |
| Land and buildings | 22 | €225,473 | €216,960 | -€8,514 | -3.8% |
| Plant, machinery and equipment | 23 | €1,752 | €7,131 | +€5,379 | +307.0% |
| Other tangible fixed assets | 26 | €1,611 | €1,611 | = | 0.0% |
| Financial fixed assets | 28 | €741 | €908 | +€168 | +22.7% |
| Current assets | 29/58 | €95,347 | €97,972 | +€2,625 | +2.8% |
| Amounts receivable within one year | 40/41 | €13,234 | €13,632 | +€398 | +3.0% |
| Trade receivables | 40 | €2,613 | €4,612 | +€1,999 | +76.5% |
| Other amounts receivable | 41 | €10,621 | €9,020 | -€1,601 | -15.1% |
| Cash at bank and in hand | 54/58 | €77,057 | €81,168 | +€4,111 | +5.3% |
| Deferred charges and accrued income | 490/1 | €5,056 | €3,172 | -€1,884 | -37.3% |
| Total equity and liabilities | 10/49 | €324,925 | €324,583 | -€342 | -0.1% |
| Equity | 10/15 | €284,623 | €273,425 | -€11,198 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €264,503 | €254,103 | -€10,400 | -3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,643 | €42,243 | -€2,400 | -5.4% |
| Distributable reserves | 133 | €218,000 | €210,000 | -€8,000 | -3.7% |
| Profit (loss) carried forward | 14 | €1,519 | €722 | -€798 | -52.5% |
| Provisions and deferred taxes | 16 | €17,519 | €16,309 | -€1,210 | -6.9% |
| Deferred taxes | 168 | €17,519 | €16,309 | -€1,210 | -6.9% |
| Amounts payable | 17/49 | €22,783 | €34,849 | +€12,066 | +53.0% |
| Amounts payable within one year | 42/48 | €22,783 | €34,849 | +€12,066 | +53.0% |
| Trade debts | 44 | €4,488 | €5,679 | +€1,191 | +26.5% |
| Suppliers | 440/4 | €4,488 | €5,679 | +€1,191 | +26.5% |
| Taxes, remuneration and social security | 45 | €4,757 | €94 | -€4,662 | -98.0% |
| Taxes | 450/3 | €4,757 | €94 | -€4,662 | -98.0% |
| Other amounts payable | 47/48 | €13,539 | €29,076 | +€15,537 | +114.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,373 | €9,393 | -€2,980 | -24.1% |
| Other operating charges | 640/8 | €2,721 | €3,420 | +€699 | +25.7% |
| Gross operating margin | 9900 | €32,007 | €36,754 | +€4,747 | +14.8% |
| Operating profit (loss) | 9901 | €16,913 | €23,941 | +€7,028 | +41.6% |
| Financial income | 75/76B | €50 | €1,131 | +€1,080 | +2139.5% |
| Recurring financial income | 75 | €50 | €425 | +€375 | +742.0% |
| Non-recurring financial income | 76B | - | €706 | +€706 | |
| Financial charges | 65/66B | €454 | €247 | -€207 | -45.6% |
| Recurring financial charges | 65 | €454 | €247 | -€207 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €16,509 | €24,824 | +€8,315 | +50.4% |
| Transfer from deferred taxes | 780 | €1,210 | €1,210 | = | 0.0% |
| Income taxes | 67/77 | €5,118 | €7,232 | +€2,114 | +41.3% |
| Profit (loss) for the period | 9904 | €12,601 | €18,802 | +€6,202 | +49.2% |
| Transfer from tax-exempt reserves | 789 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,001 | €21,202 | +€6,202 | +41.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.