A. Even small changes in a company require updating equipment.
B. Making even small changes in a company requires the updating of equipment.
Is there any subtle difference in meaning between A. and B.?
Yes, there is a subtle difference. By adding the "making," you draw emphasis to the action/mechanism of change rather than the changes themselves. This puts the cause/fault of updates more on the agents of change (for example a board decision) instead of the changes themselves.
The first implies that after a change is made, equipment must be updated; the changes make updating necessary.
The second implies that you must update equipment before you can make a change; the action of making a change requires updating.