ACA Epuration des Eaux: 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.
ACA Epuration des Eaux
Largest movements
- Receivables within one year +€47,984
up €47,984 (+88.8%), from €54,038 to €102,023
of which Trade receivables: +€50,798
- Stocks and contracts -€6,850
down €6,850 (-11.6%), from €59,079 to €52,229
- Tangible fixed assets +€3,630
up €3,630 (+2.6%), from €137,006 to €140,637
of which Leasing and similar rights: +€18,880
- Tax, wage and social debts +€25,602
up €25,602 (+317.4%), from €8,067 to €33,669
of which Remuneration and social security: +€25,606
- Profit (loss) carried forward +€19,313
up €19,313 (+61.7%), from -€31,316 to -€12,003
- Other debts -€12,745
down €12,745 (-17.9%), from €71,272 to €58,527
- Short-term financial debts +€7,417
up €7,417 (+22.2%), from €33,389 to €40,806
- Current portion of long-term debt +€6,817
up €6,817 (+61.4%), from €11,104 to €17,921
- Gross operating margin +€59,569
up €59,569 (+186.5%), from €31,942 to €91,510
- Depreciation +€6,348
up €6,348 (+42.6%), from €14,910 to €21,258
- Staff costs +€2,805
up €2,805 (+8.4%), from €33,489 to €36,294
- Other operating charges -€2,163
down €2,163 (-40.5%), from €5,343 to €3,181
- Financial charges +€1,441
up €1,441 (+14.8%), from €9,746 to €11,187
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 | €255,477 | €299,304 | +€43,827 | +17.2% |
| Fixed assets | 21/28 | €137,357 | €140,988 | +€3,630 | +2.6% |
| Tangible fixed assets | 22/27 | €137,006 | €140,637 | +€3,630 | +2.6% |
| Land and buildings | 22 | €121,932 | €112,591 | -€9,342 | -7.7% |
| Plant, machinery and equipment | 23 | €10,563 | €7,641 | -€2,923 | -27.7% |
| Furniture and vehicles | 24 | €4,511 | €1,525 | -€2,985 | -66.2% |
| Leasing and similar rights | 25 | - | €18,880 | +€18,880 | |
| Financial fixed assets | 28 | €351 | €351 | = | 0.0% |
| Current assets | 29/58 | €118,120 | €158,317 | +€40,197 | +34.0% |
| Stocks and contracts in progress | 3 | €59,079 | €52,229 | -€6,850 | -11.6% |
| Stocks | 30/36 | €59,079 | €52,229 | -€6,850 | -11.6% |
| Amounts receivable within one year | 40/41 | €54,038 | €102,023 | +€47,984 | +88.8% |
| Trade receivables | 40 | €48,747 | €99,546 | +€50,798 | +104.2% |
| Other amounts receivable | 41 | €5,291 | €2,477 | -€2,814 | -53.2% |
| Cash at bank and in hand | 54/58 | €3,046 | €885 | -€2,161 | -70.9% |
| Deferred charges and accrued income | 490/1 | €1,956 | €3,180 | +€1,224 | +62.6% |
| Total equity and liabilities | 10/49 | €255,477 | €299,304 | +€43,827 | +17.2% |
| Equity | 10/15 | €31,184 | €50,497 | +€19,313 | +61.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,316 | -€12,003 | +€19,313 | +61.7% |
| Amounts payable | 17/49 | €224,293 | €248,808 | +€24,515 | +10.9% |
| Amounts payable after more than one year | 17 | €93,376 | €88,527 | -€4,849 | -5.2% |
| Financial debts | 170/4 | €93,376 | €88,527 | -€4,849 | -5.2% |
| Amounts payable within one year | 42/48 | €130,917 | €160,112 | +€29,195 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €11,104 | €17,921 | +€6,817 | +61.4% |
| Financial debts | 43 | €33,389 | €40,806 | +€7,417 | +22.2% |
| Credit institutions | 430/8 | €33,389 | €40,806 | +€7,417 | +22.2% |
| Trade debts | 44 | €7,085 | €9,189 | +€2,104 | +29.7% |
| Suppliers | 440/4 | €7,085 | €9,189 | +€2,104 | +29.7% |
| Taxes, remuneration and social security | 45 | €8,067 | €33,669 | +€25,602 | +317.4% |
| Taxes | 450/3 | €283 | €279 | -€5 | -1.7% |
| Remuneration and social security | 454/9 | €7,784 | €33,390 | +€25,606 | +329.0% |
| Other amounts payable | 47/48 | €71,272 | €58,527 | -€12,745 | -17.9% |
| Accrued charges and deferred income | 492/3 | - | €169 | +€169 | |
| Remuneration, social security and pensions | 62 | €33,489 | €36,294 | +€2,805 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,910 | €21,258 | +€6,348 | +42.6% |
| Other operating charges | 640/8 | €5,343 | €3,181 | -€2,163 | -40.5% |
| Gross operating margin | 9900 | €31,942 | €91,510 | +€59,569 | +186.5% |
| Operating profit (loss) | 9901 | -€21,801 | €30,777 | +€52,578 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €9,746 | €11,187 | +€1,441 | +14.8% |
| Recurring financial charges | 65 | €9,746 | €11,187 | +€1,441 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,547 | €19,591 | +€51,138 | |
| Income taxes | 67/77 | €769 | €279 | -€490 | -63.8% |
| Profit (loss) for the period | 9904 | -€32,315 | €19,313 | +€51,628 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,315 | €19,313 | +€51,628 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.