AQUA 1180: 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.
AQUA 1180
Largest movements
- Deferred charges and accrued income +€14,807
up €14,807 (+768%), from €1,928 to €16,735
- Cash +€6,096
up €6,096 (+40.3%), from €15,136 to €21,231
mainly Other debts (+€18,916) and Net result for the year (+€7,207)
- Tangible fixed assets -€1,890
down €1,890 (-89.7%), from €2,107 to €218
- Other debts +€18,916
up €18,916 (+82.6%), from €22,907 to €41,822
- Accrued charges and deferred income -€7,575
down €7,575 (-97.5%), from €7,767 to €192
- Profit (loss) carried forward +€7,207
up €7,207 (+27.3%), from -€26,358 to -€19,151
- Tax, wage and social debts +€984
up €984 (+282%), from €349 to €1,333
- Trade debts -€483
down €483 (-7.4%), from €6,519 to €6,036
- Gross operating margin +€9,687
up €9,687 (+315%), from €3,074 to €12,761
- Other operating charges +€2,216
up €2,216 (+173%), from €1,279 to €3,495
- Depreciation -€1,142
down €1,142 (-61.2%), from €1,867 to €725
- Financial charges +€741
up €741 (+165%), from €450 to €1,191
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 | €19,244 | €38,292 | +€19,048 | +99.0% |
| Fixed assets | 21/28 | €2,107 | €218 | -€1,890 | -89.7% |
| Tangible fixed assets | 22/27 | €2,107 | €218 | -€1,890 | -89.7% |
| Furniture and vehicles | 24 | €2,107 | €218 | -€1,890 | -89.7% |
| Current assets | 29/58 | €17,137 | €38,074 | +€20,937 | +122% |
| Amounts receivable within one year | 40/41 | €73 | €108 | +€34 | +47.1% |
| Other amounts receivable | 41 | €73 | €108 | +€34 | +47.1% |
| Cash at bank and in hand | 54/58 | €15,136 | €21,231 | +€6,096 | +40.3% |
| Deferred charges and accrued income | 490/1 | €1,928 | €16,735 | +€14,807 | +768% |
| Total equity and liabilities | 10/49 | €19,244 | €38,292 | +€19,048 | +99.0% |
| Equity | 10/15 | -€18,298 | -€11,091 | +€7,207 | +39.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,358 | -€19,151 | +€7,207 | +27.3% |
| Amounts payable | 17/49 | €37,542 | €49,383 | +€11,841 | +31.5% |
| Amounts payable within one year | 42/48 | €29,775 | €49,191 | +€19,416 | +65.2% |
| Trade debts | 44 | €6,519 | €6,036 | -€483 | -7.4% |
| Suppliers | 440/4 | €6,519 | €6,036 | -€483 | -7.4% |
| Taxes, remuneration and social security | 45 | €349 | €1,333 | +€984 | +282% |
| Taxes | 450/3 | €349 | €1,333 | +€984 | +282% |
| Other amounts payable | 47/48 | €22,907 | €41,822 | +€18,916 | +82.6% |
| Accrued charges and deferred income | 492/3 | €7,767 | €192 | -€7,575 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,867 | €725 | -€1,142 | -61.2% |
| Other operating charges | 640/8 | €1,279 | €3,495 | +€2,216 | +173% |
| Gross operating margin | 9900 | €3,074 | €12,761 | +€9,687 | +315% |
| Operating profit (loss) | 9901 | -€73 | €8,540 | +€8,613 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €450 | €1,191 | +€741 | +165% |
| Recurring financial charges | 65 | €450 | €1,191 | +€741 | +165% |
| Profit (loss) for the period before taxes | 9903 | -€520 | €7,349 | +€7,869 | |
| Income taxes | 67/77 | €127 | €142 | +€16 | +12.3% |
| Profit (loss) for the period | 9904 | -€647 | €7,207 | +€7,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€647 | €7,207 | +€7,854 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.