AQUA DE LUX: 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 DE LUX
Largest movements
- Receivables within one year +€22,976
up €22,976 (+4,613%), from €498 to €23,474
of which Trade receivables: +€23,250
- Tangible fixed assets -€14,482
down €14,482 (-19.8%), from €73,249 to €58,767
of which Land and buildings: -€14,435
- Deferred charges and accrued income -€4,423
down €4,423 (-99.0%), from €4,470 to €47
- Cash -€1,529
down €1,529 (-16.4%), from €9,349 to €7,820
mainly Receivables within one year (-€22,976) and Trade debts (-€14,852)
- Other debts +€18,436
up €18,436 (+7.5%), from €246,485 to €264,921
- Profit (loss) carried forward +€15,065
up €15,065 (+5.3%), from -€286,183 to -€271,117
- Trade debts -€14,852
down €14,852 (-60.3%), from €24,627 to €9,776
- Current portion of long-term debt -€14,378
down €14,378 (-85.7%), from €16,782 to €2,404
- Tax, wage and social debts -€1,730
down €1,730 (-31.4%), from €5,513 to €3,783
of which Remuneration and social security: -€4,564
- Staff costs -€36,667
down €36,667, from €36,660 to -€6
- Gross operating margin +€13,079
up €13,079 (+50.3%), from €25,991 to €39,070
- Financial charges -€790
down €790 (-12.2%), from €6,476 to €5,686
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,110 | €107,651 | +€2,541 | +2.4% |
| Fixed assets | 21/28 | €73,249 | €58,767 | -€14,482 | -19.8% |
| Tangible fixed assets | 22/27 | €73,249 | €58,767 | -€14,482 | -19.8% |
| Land and buildings | 22 | €73,061 | €58,626 | -€14,435 | -19.8% |
| Plant, machinery and equipment | 23 | €188 | €141 | -€47 | -25.0% |
| Current assets | 29/58 | €31,861 | €48,884 | +€17,024 | +53.4% |
| Stocks and contracts in progress | 3 | €17,543 | €17,543 | = | 0.0% |
| Stocks | 30/36 | €17,543 | €17,543 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €498 | €23,474 | +€22,976 | +4,613% |
| Trade receivables | 40 | €21 | €23,270 | +€23,250 | +113,028% |
| Other amounts receivable | 41 | €477 | €204 | -€274 | -57.3% |
| Cash at bank and in hand | 54/58 | €9,349 | €7,820 | -€1,529 | -16.4% |
| Deferred charges and accrued income | 490/1 | €4,470 | €47 | -€4,423 | -99.0% |
| Total equity and liabilities | 10/49 | €105,110 | €107,651 | +€2,541 | +2.4% |
| Equity | 10/15 | -€267,334 | -€252,269 | +€15,065 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €249 | €249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €249 | €249 | = | 0.0% |
| Reserves not available under the articles | 1311 | €249 | €249 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€286,183 | -€271,117 | +€15,065 | +5.3% |
| Amounts payable | 17/49 | €372,444 | €359,920 | -€12,524 | -3.4% |
| Amounts payable after more than one year | 17 | €79,036 | €79,036 | = | 0.0% |
| Financial debts | 170/4 | €79,036 | €79,036 | = | 0.0% |
| Amounts payable within one year | 42/48 | €293,407 | €280,884 | -€12,524 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €16,782 | €2,404 | -€14,378 | -85.7% |
| Trade debts | 44 | €24,627 | €9,776 | -€14,852 | -60.3% |
| Suppliers | 440/4 | €24,627 | €9,776 | -€14,852 | -60.3% |
| Taxes, remuneration and social security | 45 | €5,513 | €3,783 | -€1,730 | -31.4% |
| Taxes | 450/3 | €949 | €3,783 | +€2,834 | +299% |
| Remuneration and social security | 454/9 | €4,564 | - | -€4,564 | |
| Other amounts payable | 47/48 | €246,485 | €264,921 | +€18,436 | +7.5% |
| Remuneration, social security and pensions | 62 | €36,660 | -€6 | -€36,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,482 | €14,482 | = | 0.0% |
| Other operating charges | 640/8 | €3,685 | €3,843 | +€159 | +4.3% |
| Gross operating margin | 9900 | €25,991 | €39,070 | +€13,079 | +50.3% |
| Operating profit (loss) | 9901 | -€28,837 | €20,751 | +€49,588 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.7% |
| Financial charges | 65/66B | €6,476 | €5,686 | -€790 | -12.2% |
| Recurring financial charges | 65 | €6,476 | €5,686 | -€790 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€35,309 | €15,065 | +€50,374 | |
| Profit (loss) for the period | 9904 | -€35,309 | €15,065 | +€50,374 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,309 | €15,065 | +€50,374 |
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 28 October 2026 via checked.be.