AQUA CELSIUS: 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 CELSIUS
Largest movements
- Receivables within one year -€21,921
down €21,921 (-18.0%), from €122,005 to €100,083
of which Trade receivables: -€31,169
- Tangible fixed assets -€13,957
down €13,957 (-31.6%), from €44,191 to €30,234
of which Plant, machinery and equipment: -€8,743
- Cash +€11,147
up €11,147 (+141%), from €7,925 to €19,072
mainly Receivables within one year (+€21,921) and Depreciation (+€14,245)
- Deferred charges and accrued income -€6,338
down €6,338 (-92.7%), from €6,836 to €498
- Advances received -€20,002
down €20,002 (-45.1%), from €44,329 to €24,327
- Current portion of long-term debt -€8,753
down €8,753 (-15.6%), from €56,036 to €47,283
- Profit (loss) carried forward -€4,536
down €4,536 (-8.4%), from €54,087 to €49,551
- Accrued charges and deferred income +€2,080
up €2,080 (+2,080%), from €100 to €2,180
- Tax, wage and social debts +€2,000
up €2,000 (+400%), from €500 to €2,500
of which Taxes: +€2,500
- Gross operating margin +€7,421
up €7,421, from -€1,707 to €5,714
- Financial income +€4,588
up €4,588 (+392%), from €1,170 to €5,758
- Depreciation -€2,719
down €2,719 (-16.0%), from €16,964 to €14,245
- Other operating charges +€881
up €881 (+209%), from €423 to €1,304
- Financial charges -€862
down €862 (-65.3%), from €1,321 to €459
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 | €181,207 | €150,138 | -€31,069 | -17.1% |
| Fixed assets | 21/28 | €44,441 | €30,484 | -€13,957 | -31.4% |
| Tangible fixed assets | 22/27 | €44,191 | €30,234 | -€13,957 | -31.6% |
| Plant, machinery and equipment | 23 | €31,645 | €22,902 | -€8,743 | -27.6% |
| Furniture and vehicles | 24 | €12,336 | €7,333 | -€5,003 | -40.6% |
| Other tangible fixed assets | 26 | €210 | - | -€210 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €136,766 | €119,653 | -€17,112 | -12.5% |
| Amounts receivable within one year | 40/41 | €122,005 | €100,083 | -€21,921 | -18.0% |
| Trade receivables | 40 | €31,238 | €69 | -€31,169 | -99.8% |
| Other amounts receivable | 41 | €90,767 | €100,015 | +€9,248 | +10.2% |
| Cash at bank and in hand | 54/58 | €7,925 | €19,072 | +€11,147 | +141% |
| Deferred charges and accrued income | 490/1 | €6,836 | €498 | -€6,338 | -92.7% |
| Total equity and liabilities | 10/49 | €181,207 | €150,138 | -€31,069 | -17.1% |
| Equity | 10/15 | €56,087 | €51,551 | -€4,536 | -8.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,087 | €49,551 | -€4,536 | -8.4% |
| Amounts payable | 17/49 | €125,120 | €98,587 | -€26,533 | -21.2% |
| Amounts payable after more than one year | 17 | €957 | - | -€957 | |
| Financial debts | 170/4 | €957 | - | -€957 | |
| Amounts payable within one year | 42/48 | €124,063 | €96,407 | -€27,656 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €56,036 | €47,283 | -€8,753 | -15.6% |
| Trade debts | 44 | €23,198 | €22,297 | -€901 | -3.9% |
| Suppliers | 440/4 | €23,198 | €22,297 | -€901 | -3.9% |
| Advances received on contracts in progress | 46 | €44,329 | €24,327 | -€20,002 | -45.1% |
| Taxes, remuneration and social security | 45 | €500 | €2,500 | +€2,000 | +400% |
| Taxes | 450/3 | - | €2,500 | +€2,500 | |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Accrued charges and deferred income | 492/3 | €100 | €2,180 | +€2,080 | +2,080% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,964 | €14,245 | -€2,719 | -16.0% |
| Other operating charges | 640/8 | €423 | €1,304 | +€881 | +209% |
| Gross operating margin | 9900 | -€1,707 | €5,714 | +€7,421 | |
| Operating profit (loss) | 9901 | -€19,094 | -€9,835 | +€9,258 | +48.5% |
| Financial income | 75/76B | €1,170 | €5,758 | +€4,588 | +392% |
| Recurring financial income | 75 | €1,170 | €5,758 | +€4,588 | +392% |
| Financial charges | 65/66B | €1,321 | €459 | -€862 | -65.3% |
| Recurring financial charges | 65 | €1,321 | €459 | -€862 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,244 | -€4,536 | +€14,708 | +76.4% |
| Income taxes | 67/77 | €178 | -€0 | -€178 | |
| Profit (loss) for the period | 9904 | -€19,422 | -€4,536 | +€14,886 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,422 | -€4,536 | +€14,886 | +76.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.