AMCAL AQUA: 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.
AMCAL AQUA
Largest movements
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Stocks and contracts +€95,000
up €95,000 (+9.0%), from €1.1m to €1.2m
of which Stocks: +€95,000
- Reserves -€299,705
down €299,705 (-26.0%), from €1.2m to €852,427
of which Distributable reserves: -€299,705
- Other debts +€69,964
up €69,964 (+7.3%), from €961,580 to €1.0m
- Tax, wage and social debts +€32,893
up €32,893 (+1,074%), from €3,063 to €35,956
of which Taxes: +€29,124
- Trade debts +€27,068
up €27,068 (+40.7%), from €66,584 to €93,652
- Accrued charges and deferred income -€23,591
down €23,591 (-83.7%), from €28,170 to €4,579
- Gross operating margin +€168,479
up €168,479 (+21.6%), from €780,357 to €948,837
- Staff costs +€71,052
up €71,052 (+72.2%), from €98,377 to €169,430
- Taxes +€28,642
up €28,642 (+18.4%), from €155,986 to €184,627
- Financial income +€26,928
up €26,928 (+163%), from €16,472 to €43,399
- Depreciation +€14,719
up €14,719 (+30.1%), from €48,825 to €63,544
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.
Derived cash bridge
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 | €2,230,130 | €2,036,759 | -€193,371 | -8.7% |
| Fixed assets | 21/28 | €176,500 | €179,918 | +€3,418 | +1.9% |
| Intangible fixed assets | 21 | €22,356 | €18,489 | -€3,867 | -17.3% |
| Tangible fixed assets | 22/27 | €154,144 | €161,430 | +€7,285 | +4.7% |
| Plant, machinery and equipment | 23 | €75,882 | €51,509 | -€24,373 | -32.1% |
| Furniture and vehicles | 24 | €78,262 | €109,921 | +€31,659 | +40.5% |
| Current assets | 29/58 | €2,053,630 | €1,856,841 | -€196,789 | -9.6% |
| Stocks and contracts in progress | 3 | €1,055,000 | €1,150,000 | +€95,000 | +9.0% |
| Stocks | 30/36 | €1,055,000 | €1,150,000 | +€95,000 | +9.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €416,627 | €430,158 | +€13,532 | +3.2% |
| Trade receivables | 40 | €381,897 | €408,710 | +€26,813 | +7.0% |
| Other amounts receivable | 41 | €34,729 | €21,448 | -€13,281 | -38.2% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €257,503 | €262,703 | +€5,199 | +2.0% |
| Deferred charges and accrued income | 490/1 | €24,500 | €13,980 | -€10,521 | -42.9% |
| Total equity and liabilities | 10/49 | €2,230,130 | €2,036,759 | -€193,371 | -8.7% |
| Equity | 10/15 | €1,170,733 | €871,027 | -€299,705 | -25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,152,133 | €852,427 | -€299,705 | -26.0% |
| Tax-exempt reserves | 132 | €231,550 | €231,550 | = | 0.0% |
| Distributable reserves | 133 | €920,583 | €620,877 | -€299,705 | -32.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,059,398 | €1,165,731 | +€106,334 | +10.0% |
| Amounts payable within one year | 42/48 | €1,031,228 | €1,161,152 | +€129,925 | +12.6% |
| Trade debts | 44 | €66,584 | €93,652 | +€27,068 | +40.7% |
| Suppliers | 440/4 | €66,584 | €93,652 | +€27,068 | +40.7% |
| Taxes, remuneration and social security | 45 | €3,063 | €35,956 | +€32,893 | +1,074% |
| Taxes | 450/3 | €699 | €29,823 | +€29,124 | +4,167% |
| Remuneration and social security | 454/9 | €2,364 | €6,133 | +€3,768 | +159% |
| Other amounts payable | 47/48 | €961,580 | €1,031,544 | +€69,964 | +7.3% |
| Accrued charges and deferred income | 492/3 | €28,170 | €4,579 | -€23,591 | -83.7% |
| Remuneration, social security and pensions | 62 | €98,377 | €169,430 | +€71,052 | +72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,825 | €63,544 | +€14,719 | +30.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €855 | +€855 | |
| Other operating charges | 640/8 | €1,355 | €8,931 | +€7,576 | +559% |
| Gross operating margin | 9900 | €780,357 | €948,837 | +€168,479 | +21.6% |
| Operating profit (loss) | 9901 | €631,801 | €706,077 | +€74,277 | +11.8% |
| Financial income | 75/76B | €16,472 | €43,399 | +€26,928 | +163% |
| Recurring financial income | 75 | €16,472 | €43,399 | +€26,928 | +163% |
| Financial charges | 65/66B | €15,410 | €14,555 | -€855 | -5.5% |
| Recurring financial charges | 65 | €15,410 | €14,555 | -€855 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €632,863 | €734,922 | +€102,060 | +16.1% |
| Income taxes | 67/77 | €155,986 | €184,627 | +€28,642 | +18.4% |
| Profit (loss) for the period | 9904 | €476,877 | €550,295 | +€73,418 | +15.4% |
| Transfer to tax-exempt reserves | 689 | €231,550 | €0 | -€231,550 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €245,327 | €550,295 | +€304,968 | +124% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.