AQUA-DOG: 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-DOG
Largest movements
- Tangible fixed assets -€30,347
down €30,347 (-5.4%), from €561,936 to €531,589
of which Land and buildings: -€30,783
- Receivables within one year -€14,509
down €14,509 (-98.2%), from €14,770 to €261
of which Trade receivables: -€12,888
- Debts after one year -€46,052
down €46,052 (-9.3%), from €494,585 to €448,533
- Trade debts -€12,857
down €12,857 (-82.6%), from €15,557 to €2,700
- Other debts +€12,353
up €12,353 (+44.6%), from €27,685 to €40,038
- Profit (loss) carried forward +€8,553
up €8,553 (+10.1%), from -€84,309 to -€75,756
- Gross operating margin +€19,802
up €19,802 (+48.4%), from €40,954 to €60,757
- Staff costs -€10,571
down €10,571 (-84.9%), from €12,444 to €1,873
- Depreciation +€1,104
up €1,104 (+2.9%), from €38,416 to €39,520
- Financial charges +€1,039
up €1,039 (+10.8%), from €9,607 to €10,646
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 | €583,061 | €541,979 | -€41,082 | -7.0% |
| Fixed assets | 21/28 | €561,936 | €531,589 | -€30,347 | -5.4% |
| Tangible fixed assets | 22/27 | €561,936 | €531,589 | -€30,347 | -5.4% |
| Land and buildings | 22 | €555,813 | €525,030 | -€30,783 | -5.5% |
| Plant, machinery and equipment | 23 | €3,424 | €3,464 | +€40 | +1.2% |
| Furniture and vehicles | 24 | €2,699 | €3,095 | +€397 | +14.7% |
| Current assets | 29/58 | €21,126 | €10,390 | -€10,735 | -50.8% |
| Amounts receivable within one year | 40/41 | €14,770 | €261 | -€14,509 | -98.2% |
| Trade receivables | 40 | €12,888 | €0 | -€12,888 | -100% |
| Other amounts receivable | 41 | €1,882 | €261 | -€1,621 | -86.1% |
| Cash at bank and in hand | 54/58 | €6,348 | €10,123 | +€3,775 | +59.5% |
| Deferred charges and accrued income | 490/1 | €7 | €7 | -€1 | -7.3% |
| Total equity and liabilities | 10/49 | €583,061 | €541,979 | -€41,082 | -7.0% |
| Equity | 10/15 | -€2,809 | €5,744 | +€8,553 | |
| Contributions | 10/11 | €81,500 | €81,500 | = | 0.0% |
| Capital | 10 | - | €81,500 | +€81,500 | |
| Issued capital | 100 | - | €81,500 | +€81,500 | |
| Profit (loss) carried forward | 14 | -€84,309 | -€75,756 | +€8,553 | +10.1% |
| Amounts payable | 17/49 | €585,870 | €536,236 | -€49,635 | -8.5% |
| Amounts payable after more than one year | 17 | €494,585 | €448,533 | -€46,052 | -9.3% |
| Financial debts | 170/4 | €494,585 | €448,533 | -€46,052 | -9.3% |
| Amounts payable within one year | 42/48 | €88,786 | €85,203 | -€3,583 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €40,787 | €41,306 | +€519 | +1.3% |
| Trade debts | 44 | €15,557 | €2,700 | -€12,857 | -82.6% |
| Suppliers | 440/4 | €15,557 | €2,700 | -€12,857 | -82.6% |
| Taxes, remuneration and social security | 45 | €4,756 | €1,158 | -€3,598 | -75.7% |
| Taxes | 450/3 | €1,025 | €1,158 | +€133 | +13.0% |
| Remuneration and social security | 454/9 | €3,731 | €0 | -€3,731 | -100% |
| Other amounts payable | 47/48 | €27,685 | €40,038 | +€12,353 | +44.6% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €12,444 | €1,873 | -€10,571 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,416 | €39,520 | +€1,104 | +2.9% |
| Other operating charges | 640/8 | €642 | €167 | -€475 | -74.0% |
| Gross operating margin | 9900 | €40,954 | €60,757 | +€19,802 | +48.4% |
| Operating profit (loss) | 9901 | -€10,546 | €19,197 | +€29,744 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +2,925% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2,925% |
| Financial charges | 65/66B | €9,607 | €10,646 | +€1,039 | +10.8% |
| Recurring financial charges | 65 | €9,607 | €10,646 | +€1,039 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,153 | €8,553 | +€28,706 | |
| Profit (loss) for the period | 9904 | -€20,153 | €8,553 | +€28,706 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,153 | €8,553 | +€28,706 |
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 29 October 2026 via checked.be.