AQUA LOTUS: 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 LOTUS
Largest movements
- Tangible fixed assets -€2,700
down €2,700 (-42.7%), from €6,316 to €3,616
- Cash -€1,248
down €1,248 (-10.8%), from €11,507 to €10,260
mainly Net result for the year (-€3,861) and Investment in fixed assets (net) (-€638)
- Profit (loss) carried forward -€3,861
down €3,861 (-46.4%), from -€8,329 to -€12,190
- Gross operating margin +€507
up €507 (+74.4%), from -€682 to -€175
- Depreciation -€132
down €132 (-3.8%), from €3,470 to €3,338
- Financial charges +€15
up €15 (+11.1%), from €135 to €150
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 | €18,815 | €14,867 | -€3,947 | -21.0% |
| Fixed assets | 21/28 | €6,316 | €3,616 | -€2,700 | -42.7% |
| Tangible fixed assets | 22/27 | €6,316 | €3,616 | -€2,700 | -42.7% |
| Furniture and vehicles | 24 | €6,316 | €3,616 | -€2,700 | -42.7% |
| Current assets | 29/58 | €12,499 | €11,251 | -€1,248 | -10.0% |
| Amounts receivable within one year | 40/41 | €992 | €992 | = | 0.0% |
| Trade receivables | 40 | €364 | €364 | = | 0.0% |
| Other amounts receivable | 41 | €628 | €628 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,507 | €10,260 | -€1,248 | -10.8% |
| Total equity and liabilities | 10/49 | €18,815 | €14,867 | -€3,947 | -21.0% |
| Equity | 10/15 | €12,853 | €8,991 | -€3,861 | -30.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,182 | €18,182 | = | 0.0% |
| Distributable reserves | 133 | €18,182 | €18,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,329 | -€12,190 | -€3,861 | -46.4% |
| Amounts payable | 17/49 | €5,962 | €5,876 | -€86 | -1.4% |
| Amounts payable within one year | 42/48 | €5,962 | €5,876 | -€86 | -1.4% |
| Trade debts | 44 | €1,105 | €1,105 | = | 0.0% |
| Suppliers | 440/4 | €1,105 | €1,105 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,201 | €2,201 | = | 0.0% |
| Taxes | 450/3 | €2,201 | €2,201 | = | 0.0% |
| Other amounts payable | 47/48 | €2,656 | €2,570 | -€86 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,470 | €3,338 | -€132 | -3.8% |
| Other operating charges | 640/8 | €199 | €199 | = | 0.0% |
| Gross operating margin | 9900 | -€682 | -€175 | +€507 | +74.4% |
| Operating profit (loss) | 9901 | -€4,351 | -€3,711 | +€639 | +14.7% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,486 | -€3,861 | +€624 | +13.9% |
| Profit (loss) for the period | 9904 | -€4,486 | -€3,861 | +€624 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,486 | -€3,861 | +€624 | +13.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.