AQUA FISH: 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 FISH
Largest movements
- Receivables within one year -€39,197
down €39,197 (-89.0%), from €44,056 to €4,859
of which Trade receivables: -€34,804
- Deferred charges and accrued income -€38,235
down €38,235 (-18.4%), from €207,249 to €169,014
- Cash -€21,173
down €21,173 (-18.9%), from €112,132 to €90,959
mainly Debts after one year (-€38,903) and Other debts (-€38,705)
- Tangible fixed assets -€20,781
down €20,781 (-12.9%), from €161,240 to €140,458
of which Furniture and vehicles: -€23,709
- Debts after one year -€38,903
down €38,903 (-64.3%), from €60,466 to €21,563
- Other debts -€38,705
down €38,705 (-20.0%), from €193,778 to €155,073
- Trade debts -€32,295
down €32,295 (-39.8%), from €81,144 to €48,849
- Reserves -€15,463
down €15,463 (-9.8%), from €157,866 to €142,403
- Short-term financial debts +€9,000
new in 2025: €9,000
- Gross operating margin +€21,816
up €21,816 (+27.4%), from €79,568 to €101,384
- Staff costs +€7,393
up €7,393 (+37.3%), from €19,842 to €27,235
- Taxes +€6,659
up €6,659 (+194%), from €3,437 to €10,096
- Depreciation -€4,019
down €4,019 (-9.3%), from €43,300 to €39,281
- Financial charges -€1,224
down €1,224 (-23.8%), from €5,152 to €3,928
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 | €559,090 | €438,698 | -€120,393 | -21.5% |
| Fixed assets | 21/28 | €161,240 | €140,458 | -€20,781 | -12.9% |
| Tangible fixed assets | 22/27 | €161,240 | €140,458 | -€20,781 | -12.9% |
| Land and buildings | 22 | €85,536 | €84,893 | -€642 | -0.8% |
| Plant, machinery and equipment | 23 | €2,031 | €5,601 | +€3,570 | +176% |
| Furniture and vehicles | 24 | €73,674 | €49,964 | -€23,709 | -32.2% |
| Current assets | 29/58 | €397,851 | €298,239 | -€99,612 | -25.0% |
| Stocks and contracts in progress | 3 | €34,414 | €33,407 | -€1,007 | -2.9% |
| Stocks | 30/36 | €34,414 | €33,407 | -€1,007 | -2.9% |
| Amounts receivable within one year | 40/41 | €44,056 | €4,859 | -€39,197 | -89.0% |
| Trade receivables | 40 | €37,202 | €2,399 | -€34,804 | -93.6% |
| Other amounts receivable | 41 | €6,854 | €2,461 | -€4,393 | -64.1% |
| Cash at bank and in hand | 54/58 | €112,132 | €90,959 | -€21,173 | -18.9% |
| Deferred charges and accrued income | 490/1 | €207,249 | €169,014 | -€38,235 | -18.4% |
| Total equity and liabilities | 10/49 | €559,090 | €438,698 | -€120,393 | -21.5% |
| Equity | 10/15 | €170,266 | €154,803 | -€15,463 | -9.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €157,866 | €142,403 | -€15,463 | -9.8% |
| Distributable reserves | 133 | €157,866 | €142,403 | -€15,463 | -9.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €388,825 | €283,894 | -€104,930 | -27.0% |
| Amounts payable after more than one year | 17 | €60,466 | €21,563 | -€38,903 | -64.3% |
| Financial debts | 170/4 | €60,466 | €21,563 | -€38,903 | -64.3% |
| Amounts payable within one year | 42/48 | €328,309 | €261,152 | -€67,156 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €46,075 | €38,903 | -€7,172 | -15.6% |
| Financial debts | 43 | - | €9,000 | +€9,000 | |
| Other loans | 439 | - | €9,000 | +€9,000 | |
| Trade debts | 44 | €81,144 | €48,849 | -€32,295 | -39.8% |
| Suppliers | 440/4 | €81,144 | €48,849 | -€32,295 | -39.8% |
| Taxes, remuneration and social security | 45 | €7,312 | €9,327 | +€2,015 | +27.6% |
| Taxes | 450/3 | €1,888 | €2,501 | +€613 | +32.5% |
| Remuneration and social security | 454/9 | €5,424 | €6,826 | +€1,402 | +25.9% |
| Other amounts payable | 47/48 | €193,778 | €155,073 | -€38,705 | -20.0% |
| Accrued charges and deferred income | 492/3 | €50 | €1,179 | +€1,129 | +2,259% |
| Remuneration, social security and pensions | 62 | €19,842 | €27,235 | +€7,393 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,300 | €39,281 | -€4,019 | -9.3% |
| Other operating charges | 640/8 | €664 | €909 | +€246 | +37.0% |
| Gross operating margin | 9900 | €79,568 | €101,384 | +€21,816 | +27.4% |
| Operating profit (loss) | 9901 | €15,762 | €33,958 | +€18,196 | +115% |
| Financial income | 75/76B | €533 | €444 | -€89 | -16.7% |
| Recurring financial income | 75 | €533 | €444 | -€89 | -16.7% |
| Financial charges | 65/66B | €5,152 | €3,928 | -€1,224 | -23.8% |
| Recurring financial charges | 65 | €5,152 | €3,928 | -€1,224 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €11,143 | €30,474 | +€19,332 | +173% |
| Income taxes | 67/77 | €3,437 | €10,096 | +€6,659 | +194% |
| Profit (loss) for the period | 9904 | €7,705 | €20,378 | +€12,673 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €7,705 | €20,378 | +€12,673 | +164% |
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 19 October 2026 via checked.be.