ACUARIO: 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.
ACUARIO
Largest movements
- Tangible fixed assets -€62,249
down €62,249 (-3.2%), from €2.0m to €1.9m
- Receivables within one year +€49,327
up €49,327 (+16.3%), from €303,395 to €352,722
- Cash +€47,962
up €47,962 (+20,555%), from €233 to €48,195
mainly Depreciation (+€62,249) and Other debts (+€56,318)
- Other debts +€56,318
up €56,318 (+10.7%), from €524,580 to €580,898
- Profit (loss) carried forward -€24,374
down €24,374 (-3.8%), from -€642,063 to -€666,438
- Gross operating margin +€32,994
up €32,994 (+84.4%), from €39,080 to €72,074
- Other operating charges +€1,695
up €1,695 (+5.2%), from €32,505 to €34,199
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,278,795 | €2,309,880 | +€31,085 | +1.4% |
| Fixed assets | 21/28 | €1,971,212 | €1,908,963 | -€62,249 | -3.2% |
| Tangible fixed assets | 22/27 | €1,971,212 | €1,908,963 | -€62,249 | -3.2% |
| Land and buildings | 22 | €1,971,212 | €1,908,963 | -€62,249 | -3.2% |
| Current assets | 29/58 | €307,584 | €400,917 | +€93,334 | +30.3% |
| Amounts receivable within one year | 40/41 | €303,395 | €352,722 | +€49,327 | +16.3% |
| Other amounts receivable | 41 | €303,395 | €352,722 | +€49,327 | +16.3% |
| Cash at bank and in hand | 54/58 | €233 | €48,195 | +€47,962 | +20,555% |
| Deferred charges and accrued income | 490/1 | €3,955 | - | -€3,955 | |
| Total equity and liabilities | 10/49 | €2,278,795 | €2,309,880 | +€31,085 | +1.4% |
| Equity | 10/15 | €1,742,937 | €1,718,562 | -€24,374 | -1.4% |
| Contributions | 10/11 | €2,385,000 | €2,385,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€642,063 | -€666,438 | -€24,374 | -3.8% |
| Amounts payable | 17/49 | €535,858 | €591,318 | +€55,459 | +10.3% |
| Amounts payable within one year | 42/48 | €530,658 | €589,999 | +€59,341 | +11.2% |
| Trade debts | 44 | €6,079 | €9,101 | +€3,022 | +49.7% |
| Suppliers | 440/4 | €6,079 | €9,101 | +€3,022 | +49.7% |
| Other amounts payable | 47/48 | €524,580 | €580,898 | +€56,318 | +10.7% |
| Accrued charges and deferred income | 492/3 | €5,200 | €1,318 | -€3,882 | -74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,249 | €62,249 | = | 0.0% |
| Other operating charges | 640/8 | €32,505 | €34,199 | +€1,695 | +5.2% |
| Gross operating margin | 9900 | €39,080 | €72,074 | +€32,994 | +84.4% |
| Operating profit (loss) | 9901 | -€55,674 | -€24,374 | +€31,300 | +56.2% |
| Financial charges | 65/66B | €0 | €0 | = | 0.0% |
| Recurring financial charges | 65 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€55,674 | -€24,374 | +€31,300 | +56.2% |
| Profit (loss) for the period | 9904 | -€55,674 | -€24,374 | +€31,300 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,674 | -€24,374 | +€31,300 | +56.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.