Aqua Development Holding: 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 Development Holding
Largest movements
- Cash -€18,087
down €18,087 (-64.8%), from €27,894 to €9,807
mainly Net result for the year (-€19,265) and Receivables within one year (-€422)
- Receivables within one year +€422
up €422 (+99.5%), from €424 to €847
- Profit (loss) carried forward -€19,265
down €19,265 (-83.1%), from -€23,182 to -€42,447
- Trade debts +€1,600
up €1,600 (+106.7%), from €1,500 to €3,100
- Gross operating margin +€3,839
up €3,839 (+16.7%), from -€22,923 to -€19,084
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 | €28,318 | €10,654 | -€17,665 | -62.4% |
| Current assets | 29/58 | €28,318 | €10,654 | -€17,665 | -62.4% |
| Amounts receivable within one year | 40/41 | €424 | €847 | +€422 | +99.5% |
| Other amounts receivable | 41 | €424 | €847 | +€422 | +99.5% |
| Cash at bank and in hand | 54/58 | €27,894 | €9,807 | -€18,087 | -64.8% |
| Total equity and liabilities | 10/49 | €28,318 | €10,654 | -€17,665 | -62.4% |
| Equity | 10/15 | €26,818 | €7,553 | -€19,265 | -71.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,182 | -€42,447 | -€19,265 | -83.1% |
| Amounts payable | 17/49 | €1,500 | €3,100 | +€1,600 | +106.7% |
| Amounts payable within one year | 42/48 | €1,500 | €3,100 | +€1,600 | +106.7% |
| Trade debts | 44 | €1,500 | €3,100 | +€1,600 | +106.7% |
| Suppliers | 440/4 | €1,500 | €3,100 | +€1,600 | +106.7% |
| Other operating charges | 640/8 | €168 | €120 | -€48 | -28.6% |
| Gross operating margin | 9900 | -€22,923 | -€19,084 | +€3,839 | +16.7% |
| Operating profit (loss) | 9901 | -€23,091 | -€19,204 | +€3,887 | +16.8% |
| Financial charges | 65/66B | €90 | €60 | -€30 | -33.2% |
| Recurring financial charges | 65 | €90 | €60 | -€30 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,182 | -€19,265 | +€3,917 | +16.9% |
| Profit (loss) for the period | 9904 | -€23,182 | -€19,265 | +€3,917 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,182 | -€19,265 | +€3,917 | +16.9% |
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.