AQUA BRIO: 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.
AQUA BRIO
Largest movements
- Receivables within one year +€20,308
up €20,308 (+116.9%), from €17,366 to €37,674
of which Trade receivables: +€18,808
- Intangible fixed assets -€15,360
down €15,360 (-34.9%), from €44,074 to €28,714
- Stocks and contracts +€14,543
up €14,543 (+66.8%), from €21,768 to €36,311
- Cash +€10,548
up €10,548 (+536.0%), from €1,968 to €12,516
mainly Depreciation (+€24,945) and Net result for the year (+€24,493)
- Tangible fixed assets -€8,575
down €8,575 (-57.4%), from €14,933 to €6,358
- Profit (loss) carried forward +€24,493
up €24,493, from -€24,210 to €283
- Other debts -€13,260
down €13,260 (-24.0%), from €55,139 to €41,879
- Trade debts +€8,187
up €8,187 (+15.4%), from €53,227 to €61,414
- Tax, wage and social debts +€4,856
up €4,856 (+88.1%), from €5,515 to €10,371
of which Taxes: +€3,186
- Debts after one year -€2,590
down €2,590 (-62.6%), from €4,139 to €1,549
- Gross operating margin +€73,399
up €73,399, from -€9,526 to €63,873
- Depreciation -€2,510
down €2,510 (-9.1%), from €27,455 to €24,945
- Other operating charges +€1,479
up €1,479 (+81.3%), from €1,819 to €3,298
- Staff costs +€1,310
up €1,310 (+15.6%), from €8,414 to €9,724
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 | €104,318 | €126,085 | +€21,767 | +20.9% |
| Fixed assets | 21/28 | €62,307 | €38,372 | -€23,935 | -38.4% |
| Intangible fixed assets | 21 | €44,074 | €28,714 | -€15,360 | -34.9% |
| Tangible fixed assets | 22/27 | €14,933 | €6,358 | -€8,575 | -57.4% |
| Furniture and vehicles | 24 | €14,933 | €6,358 | -€8,575 | -57.4% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €42,011 | €87,713 | +€45,702 | +108.8% |
| Stocks and contracts in progress | 3 | €21,768 | €36,311 | +€14,543 | +66.8% |
| Stocks | 30/36 | €21,768 | €36,311 | +€14,543 | +66.8% |
| Amounts receivable within one year | 40/41 | €17,366 | €37,674 | +€20,308 | +116.9% |
| Trade receivables | 40 | €13,866 | €32,674 | +€18,808 | +135.6% |
| Other amounts receivable | 41 | €3,500 | €5,000 | +€1,500 | +42.9% |
| Cash at bank and in hand | 54/58 | €1,968 | €12,516 | +€10,548 | +536.0% |
| Deferred charges and accrued income | 490/1 | €909 | €1,212 | +€303 | +33.3% |
| Total equity and liabilities | 10/49 | €104,318 | €126,085 | +€21,767 | +20.9% |
| Equity | 10/15 | -€16,210 | €8,283 | +€24,493 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,210 | €283 | +€24,493 | |
| Amounts payable | 17/49 | €120,528 | €117,802 | -€2,726 | -2.3% |
| Amounts payable after more than one year | 17 | €4,139 | €1,549 | -€2,590 | -62.6% |
| Financial debts | 170/4 | €4,139 | €1,549 | -€2,590 | -62.6% |
| Amounts payable within one year | 42/48 | €116,389 | €116,253 | -€136 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €2,508 | €2,589 | +€81 | +3.2% |
| Trade debts | 44 | €53,227 | €61,414 | +€8,187 | +15.4% |
| Suppliers | 440/4 | €53,227 | €61,414 | +€8,187 | +15.4% |
| Taxes, remuneration and social security | 45 | €5,515 | €10,371 | +€4,856 | +88.1% |
| Taxes | 450/3 | €5,389 | €8,575 | +€3,186 | +59.1% |
| Remuneration and social security | 454/9 | €126 | €1,796 | +€1,670 | +1325.4% |
| Other amounts payable | 47/48 | €55,139 | €41,879 | -€13,260 | -24.0% |
| Remuneration, social security and pensions | 62 | €8,414 | €9,724 | +€1,310 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,455 | €24,945 | -€2,510 | -9.1% |
| Other operating charges | 640/8 | €1,819 | €3,298 | +€1,479 | +81.3% |
| Gross operating margin | 9900 | -€9,526 | €63,873 | +€73,399 | |
| Operating profit (loss) | 9901 | -€47,214 | €25,906 | +€73,120 | |
| Financial income | 75/76B | - | €205 | +€205 | |
| Recurring financial income | 75 | - | €205 | +€205 | |
| Financial charges | 65/66B | €1,880 | €1,618 | -€262 | -13.9% |
| Recurring financial charges | 65 | €1,880 | €1,618 | -€262 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,094 | €24,493 | +€73,587 | |
| Income taxes | 67/77 | €22 | - | -€22 | |
| Profit (loss) for the period | 9904 | -€49,116 | €24,493 | +€73,609 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,116 | €24,493 | +€73,609 |
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 5 October 2026 via checked.be.