Aiguablava: 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.
Aiguablava
Largest movements
- Cash -€426
down €426 (-91.6%), from €466 to €39
mainly Net result for the year (-€3,933) and Trade debts (-€629)
- Receivables within one year +€406
up €406 (+38.9%), from €1,043 to €1,449
- Tangible fixed assets -€342
down €342 (-44.3%), from €771 to €429
- Other debts +€4,200
up €4,200 (+298.1%), from €1,409 to €5,609
- Profit (loss) carried forward -€3,933
down €3,933 (-66.7%), from -€5,897 to -€9,830
- Trade debts -€629
down €629 (-35.6%), from €1,768 to €1,139
- Gross operating margin +€1,992
up €1,992 (+35.3%), from -€5,643 to -€3,652
- Financial income +€130
new in 2025: €130
- Depreciation +€88
up €88 (+34.6%), from €254 to €342
- Financial charges +€70
new in 2025: €70
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 | €2,280 | €1,917 | -€362 | -15.9% |
| Fixed assets | 21/28 | €771 | €429 | -€342 | -44.3% |
| Tangible fixed assets | 22/27 | €771 | €429 | -€342 | -44.3% |
| Furniture and vehicles | 24 | €771 | €429 | -€342 | -44.3% |
| Current assets | 29/58 | €1,509 | €1,488 | -€21 | -1.4% |
| Amounts receivable within one year | 40/41 | €1,043 | €1,449 | +€406 | +38.9% |
| Other amounts receivable | 41 | €1,043 | €1,449 | +€406 | +38.9% |
| Cash at bank and in hand | 54/58 | €466 | €39 | -€426 | -91.6% |
| Total equity and liabilities | 10/49 | €2,280 | €1,917 | -€362 | -15.9% |
| Equity | 10/15 | -€897 | -€4,830 | -€3,933 | -438.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,897 | -€9,830 | -€3,933 | -66.7% |
| Amounts payable | 17/49 | €3,177 | €6,747 | +€3,571 | +112.4% |
| Amounts payable within one year | 42/48 | €3,177 | €6,747 | +€3,571 | +112.4% |
| Trade debts | 44 | €1,768 | €1,139 | -€629 | -35.6% |
| Suppliers | 440/4 | €1,768 | €1,139 | -€629 | -35.6% |
| Other amounts payable | 47/48 | €1,409 | €5,609 | +€4,200 | +298.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €254 | €342 | +€88 | +34.6% |
| Gross operating margin | 9900 | -€5,643 | -€3,652 | +€1,992 | +35.3% |
| Operating profit (loss) | 9901 | -€5,897 | -€3,993 | +€1,904 | +32.3% |
| Financial income | 75/76B | - | €130 | +€130 | |
| Recurring financial income | 75 | - | €130 | +€130 | |
| Financial charges | 65/66B | - | €70 | +€70 | |
| Recurring financial charges | 65 | - | €70 | +€70 | |
| Profit (loss) for the period before taxes | 9903 | -€5,897 | -€3,933 | +€1,964 | +33.3% |
| Profit (loss) for the period | 9904 | -€5,897 | -€3,933 | +€1,964 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,897 | -€3,933 | +€1,964 | +33.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.