AQUA-CONFORT IC: 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-CONFORT IC
Largest movements
- Tangible fixed assets -€87,127
down €87,127 (-27.2%), from €320,551 to €233,423
of which Land and buildings: -€110,738
- Cash -€40,856
down €40,856 (-24.6%), from €166,081 to €125,226
mainly Debts after one year (-€113,030) and Investment in fixed assets (net) (-€30,170)
- Receivables within one year +€19,850
up €19,850 (+10.6%), from €187,923 to €207,773
of which Trade receivables: +€18,000
- Debts after one year -€113,030
down €113,030 (-33.3%), from €339,089 to €226,060
- Reserves +€11,726
up €11,726 (+8.9%), from €131,041 to €142,767
of which Distributable reserves: +€14,887
- Gross operating margin +€18,488
up €18,488 (+11.5%), from €161,441 to €179,929
- Depreciation +€5,148
up €5,148 (+4.6%), from €112,150 to €117,298
- Financial charges -€4,194
down €4,194 (-20.9%), from €20,092 to €15,898
- Taxes +€1,815
up €1,815, from -€935 to €880
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 | €674,555 | €566,421 | -€108,133 | -16.0% |
| Fixed assets | 21/28 | €320,551 | €233,423 | -€87,127 | -27.2% |
| Tangible fixed assets | 22/27 | €320,551 | €233,423 | -€87,127 | -27.2% |
| Land and buildings | 22 | €288,359 | €177,621 | -€110,738 | -38.4% |
| Plant, machinery and equipment | 23 | €31,023 | €55,023 | +€24,000 | +77.4% |
| Furniture and vehicles | 24 | €1,169 | €779 | -€390 | -33.3% |
| Current assets | 29/58 | €354,004 | €332,998 | -€21,006 | -5.9% |
| Amounts receivable within one year | 40/41 | €187,923 | €207,773 | +€19,850 | +10.6% |
| Trade receivables | 40 | €923 | €18,923 | +€18,000 | +1,951% |
| Other amounts receivable | 41 | €187,000 | €188,850 | +€1,850 | +1.0% |
| Cash at bank and in hand | 54/58 | €166,081 | €125,226 | -€40,856 | -24.6% |
| Total equity and liabilities | 10/49 | €674,555 | €566,421 | -€108,133 | -16.0% |
| Equity | 10/15 | €193,541 | €205,267 | +€11,726 | +6.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €131,041 | €142,767 | +€11,726 | +8.9% |
| Non-distributable reserves | 130/1 | - | €6,250 | +€6,250 | |
| Reserves not available under the articles | 1311 | - | €6,250 | +€6,250 | |
| Tax-exempt reserves | 132 | €78,812 | €69,401 | -€9,411 | -11.9% |
| Distributable reserves | 133 | €52,229 | €67,116 | +€14,887 | +28.5% |
| Provisions and deferred taxes | 16 | €16,470 | €14,117 | -€2,353 | -14.3% |
| Deferred taxes | 168 | €16,470 | €14,117 | -€2,353 | -14.3% |
| Amounts payable | 17/49 | €464,544 | €347,038 | -€117,507 | -25.3% |
| Amounts payable after more than one year | 17 | €339,089 | €226,060 | -€113,030 | -33.3% |
| Financial debts | 170/4 | €339,089 | €226,060 | -€113,030 | -33.3% |
| Amounts payable within one year | 42/48 | €125,455 | €120,978 | -€4,477 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €113,030 | €113,030 | = | 0.0% |
| Trade debts | 44 | €12,425 | €7,347 | -€5,078 | -40.9% |
| Suppliers | 440/4 | €12,425 | €7,347 | -€5,078 | -40.9% |
| Taxes, remuneration and social security | 45 | - | €597 | +€597 | |
| Taxes | 450/3 | - | €597 | +€597 | |
| Other amounts payable | 47/48 | - | €4 | +€4 | |
| Remuneration, social security and pensions | 62 | - | €370 | +€370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,150 | €117,298 | +€5,148 | +4.6% |
| Other operating charges | 640/8 | €35,668 | €37,077 | +€1,409 | +3.9% |
| Gross operating margin | 9900 | €161,441 | €179,929 | +€18,488 | +11.5% |
| Operating profit (loss) | 9901 | €13,622 | €25,184 | +€11,561 | +84.9% |
| Financial income | 75/76B | €1,624 | €968 | -€657 | -40.4% |
| Recurring financial income | 75 | €1,624 | €968 | -€657 | -40.4% |
| Financial charges | 65/66B | €20,092 | €15,898 | -€4,194 | -20.9% |
| Recurring financial charges | 65 | €20,092 | €15,898 | -€4,194 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,845 | €10,253 | +€15,098 | |
| Income taxes | 67/77 | -€935 | €880 | +€1,815 | |
| Profit (loss) for the period | 9904 | -€3,911 | €9,373 | +€13,284 | |
| Transfer from tax-exempt reserves | 789 | €11,764 | €11,764 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,853 | €21,137 | +€13,284 | +169% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.