AQUA-LIB: 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-LIB
Largest movements
- Receivables within one year -€1,778
down €1,778 (-43.4%), from €4,092 to €2,314
of which Trade receivables: -€2,619
- Trade debts -€2,332
no longer reported in 2025 (was €2,332)
- Other debts +€897
up €897 (+3.1%), from €28,730 to €29,626
- Gross operating margin -€984
down €984, from €642 to -€342
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,482 | €36,704 | -€1,778 | -4.6% |
| Fixed assets | 21/28 | €23,100 | €23,100 | = | 0.0% |
| Tangible fixed assets | 22/27 | €23,100 | €23,100 | = | 0.0% |
| Land and buildings | 22 | €23,100 | €23,100 | = | 0.0% |
| Current assets | 29/58 | €15,382 | €13,604 | -€1,778 | -11.6% |
| Stocks and contracts in progress | 3 | €11,290 | €11,290 | = | 0.0% |
| Stocks | 30/36 | €11,290 | €11,290 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,092 | €2,314 | -€1,778 | -43.4% |
| Trade receivables | 40 | €2,619 | - | -€2,619 | |
| Other amounts receivable | 41 | €1,473 | €2,314 | +€841 | +57.1% |
| Total equity and liabilities | 10/49 | €38,482 | €36,704 | -€1,778 | -4.6% |
| Equity | 10/15 | €7,420 | €7,078 | -€342 | -4.6% |
| Contributions | 10/11 | €40,407 | €40,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,986 | -€33,329 | -€342 | -1.0% |
| Amounts payable | 17/49 | €31,062 | €29,626 | -€1,435 | -4.6% |
| Amounts payable within one year | 42/48 | €31,062 | €29,626 | -€1,435 | -4.6% |
| Trade debts | 44 | €2,332 | - | -€2,332 | |
| Suppliers | 440/4 | €2,332 | - | -€2,332 | |
| Other amounts payable | 47/48 | €28,730 | €29,626 | +€897 | +3.1% |
| Gross operating margin | 9900 | €642 | -€342 | -€984 | |
| Operating profit (loss) | 9901 | €642 | -€342 | -€984 | |
| Profit (loss) for the period before taxes | 9903 | €642 | -€342 | -€984 | |
| Profit (loss) for the period | 9904 | €642 | -€342 | -€984 | |
| Profit (loss) for the period to be appropriated | 9905 | €642 | -€342 | -€984 |
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 6 October 2026 via checked.be.