AQUA BILLY: 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 BILLY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€11,037
up €11,037, from -€4,437 to €6,600
- Tax, wage and social debts -€10,002
down €10,002 (-39.2%), from €25,538 to €15,535
- Reserves -€1,667
no longer reported in 2023 (was €1,667)
of which Distributable reserves: -€1,583
- Trade debts +€764
up €764 (+4.5%), from €16,878 to €17,643
- Turnover -€1,040
down €1,040 (-100%), from €1,040 to €0
- Gross operating margin -€980
down €980, from €351 to -€630
- Other operating charges -€348
no longer reported in 2023 (was €348)
- Purchases and services -€59
down €59 (-8.6%), from €689 to €630
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,345 | €70,477 | +€132 | +0.2% |
| Fixed assets | 21/28 | €1,071 | €1,071 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,071 | €1,071 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,071 | €1,071 | = | 0.0% |
| Current assets | 29/58 | €69,274 | €69,406 | +€132 | +0.2% |
| Amounts receivable within one year | 40/41 | €67,523 | €67,655 | +€132 | +0.2% |
| Trade receivables | 40 | €63,023 | €63,023 | = | 0.0% |
| Other amounts receivable | 41 | €4,500 | €4,632 | +€132 | +2.9% |
| Cash at bank and in hand | 54/58 | €51 | €51 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,700 | €1,700 | = | 0.0% |
| Total equity and liabilities | 10/49 | €70,345 | €70,477 | +€132 | +0.2% |
| Equity | 10/15 | €3,430 | €12,800 | +€9,371 | +273% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,667 | - | -€1,667 | |
| Non-distributable reserves | 130/1 | €83 | - | -€83 | |
| Legal reserve | 130 | €83 | - | -€83 | |
| Distributable reserves | 133 | €1,583 | - | -€1,583 | |
| Profit (loss) carried forward | 14 | -€4,437 | €6,600 | +€11,037 | |
| Amounts payable | 17/49 | €66,915 | €57,677 | -€9,238 | -13.8% |
| Amounts payable after more than one year | 17 | €14,317 | €14,317 | = | 0.0% |
| Financial debts | 170/4 | €14,317 | €14,317 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,598 | €43,360 | -€9,238 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €3,631 | €3,631 | = | 0.0% |
| Trade debts | 44 | €16,878 | €17,643 | +€764 | +4.5% |
| Suppliers | 440/4 | €16,878 | €17,643 | +€764 | +4.5% |
| Taxes, remuneration and social security | 45 | €25,538 | €15,535 | -€10,002 | -39.2% |
| Taxes | 450/3 | €25,538 | €15,535 | -€10,002 | -39.2% |
| Other amounts payable | 47/48 | €6,551 | €6,550 | -€0 | 0.0% |
| Turnover | 70 | €1,040 | €0 | -€1,040 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €689 | €630 | -€59 | -8.6% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €351 | -€630 | -€980 | |
| Operating profit (loss) | 9901 | €3 | -€630 | -€633 | |
| Profit (loss) for the period before taxes | 9903 | €3 | -€630 | -€633 | |
| Profit (loss) for the period | 9904 | €3 | -€630 | -€633 | |
| Profit (loss) for the period to be appropriated | 9905 | €3 | -€630 | -€633 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.