AQUA BATHROOMS: 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 BATHROOMS
Largest movements
- Receivables within one year +€361,273
up €361,273 (+55.9%), from €646,322 to €1.0m
of which Other amounts receivable: +€476,723
- Trade debts +€189,789
up €189,789 (+55.3%), from €343,256 to €533,045
- Profit (loss) carried forward +€103,631
no longer reported in 2024 (was -€103,631)
- Accrued charges and deferred income +€95,000
up €95,000 (+34.3%), from €277,322 to €372,322
- Reserves -€85,947
down €85,947 (-82.3%), from €104,451 to €18,504
of which Distributable reserves: -€85,947
- Tax, wage and social debts +€58,594
new in 2024: €58,594
- Taxes +€6,000
new in 2024: €6,000
- Gross operating margin -€3,646
down €3,646 (-13.2%), from €27,598 to €23,952
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €647,310 | €1,008,377 | +€361,067 | +55.8% |
| Fixed assets | 21/28 | €989 | €782 | -€206 | -20.9% |
| Tangible fixed assets | 22/27 | €989 | €782 | -€206 | -20.9% |
| Furniture and vehicles | 24 | €989 | €782 | -€206 | -20.9% |
| Current assets | 29/58 | €646,322 | €1,007,595 | +€361,273 | +55.9% |
| Amounts receivable within one year | 40/41 | €646,322 | €1,007,595 | +€361,273 | +55.9% |
| Trade receivables | 40 | €192,817 | €77,367 | -€115,450 | -59.9% |
| Other amounts receivable | 41 | €453,505 | €930,227 | +€476,723 | +105% |
| Total equity and liabilities | 10/49 | €647,310 | €1,008,377 | +€361,067 | +55.8% |
| Equity | 10/15 | €25,820 | €43,504 | +€17,684 | +68.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €104,451 | €18,504 | -€85,947 | -82.3% |
| Non-distributable reserves | 130/1 | €6,818 | €6,818 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,818 | €6,818 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €92,633 | €6,686 | -€85,947 | -92.8% |
| Profit (loss) carried forward | 14 | -€103,631 | - | +€103,631 | |
| Amounts payable | 17/49 | €621,490 | €964,873 | +€343,383 | +55.3% |
| Amounts payable after more than one year | 17 | €85 | €85 | = | 0.0% |
| Financial debts | 170/4 | €85 | €85 | = | 0.0% |
| Amounts payable within one year | 42/48 | €344,083 | €592,466 | +€248,383 | +72.2% |
| Trade debts | 44 | €343,256 | €533,045 | +€189,789 | +55.3% |
| Suppliers | 440/4 | €343,256 | €533,045 | +€189,789 | +55.3% |
| Taxes, remuneration and social security | 45 | - | €58,594 | +€58,594 | |
| Taxes | 450/3 | - | €58,594 | +€58,594 | |
| Other amounts payable | 47/48 | €828 | €828 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €277,322 | €372,322 | +€95,000 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €206 | +€163 | +374% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €27,598 | €23,952 | -€3,646 | -13.2% |
| Operating profit (loss) | 9901 | €27,555 | €23,684 | -€3,871 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €27,555 | €23,684 | -€3,871 | -14.0% |
| Income taxes | 67/77 | - | €6,000 | +€6,000 | |
| Profit (loss) for the period | 9904 | €27,555 | €17,684 | -€9,871 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,555 | €17,684 | -€9,871 | -35.8% |
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 22 October 2026 via checked.be.