AQUA LOUNGE: 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 LOUNGE
Largest movements
- Tangible fixed assets -€23,274
down €23,274 (-14.5%), from €160,106 to €136,831
of which Land and buildings: -€18,787
- Receivables within one year -€15,520
down €15,520 (-20.4%), from €76,046 to €60,526
- Debts after one year -€53,161
down €53,161 (-45.6%), from €116,682 to €63,520
- Other debts +€37,150
up €37,150 (+264%), from €14,053 to €51,203
- Profit (loss) carried forward -€18,948
down €18,948 (-306%), from -€6,195 to -€25,142
- Tax, wage and social debts -€3,463
down €3,463 (-42.4%), from €8,169 to €4,706
of which Taxes: -€6,090
- Gross operating margin -€14,615
down €14,615 (-37.3%), from €39,188 to €24,573
- Staff costs +€14,490
new in 2025: €14,490
- Financial income +€6,674
up €6,674 (+681%), from €980 to €7,654
of which Non-recurring financial income: +€7,492
- Financial charges -€3,306
down €3,306 (-30.2%), from €10,941 to €7,636
- Other operating charges +€1,447
up €1,447 (+1,328%), from €109 to €1,556
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 | €338,427 | €298,617 | -€39,810 | -11.8% |
| Fixed assets | 21/28 | €259,106 | €235,831 | -€23,274 | -9.0% |
| Tangible fixed assets | 22/27 | €160,106 | €136,831 | -€23,274 | -14.5% |
| Land and buildings | 22 | €149,792 | €131,005 | -€18,787 | -12.5% |
| Plant, machinery and equipment | 23 | €4,850 | €3,113 | -€1,737 | -35.8% |
| Furniture and vehicles | 24 | €5,463 | €2,713 | -€2,751 | -50.3% |
| Financial fixed assets | 28 | €99,000 | €99,000 | = | 0.0% |
| Current assets | 29/58 | €79,322 | €62,786 | -€16,536 | -20.8% |
| Amounts receivable within one year | 40/41 | €76,046 | €60,526 | -€15,520 | -20.4% |
| Other amounts receivable | 41 | €76,046 | €60,526 | -€15,520 | -20.4% |
| Cash at bank and in hand | 54/58 | €2,867 | €1,165 | -€1,702 | -59.4% |
| Deferred charges and accrued income | 490/1 | €409 | €1,095 | +€686 | +168% |
| Total equity and liabilities | 10/49 | €338,427 | €298,617 | -€39,810 | -11.8% |
| Equity | 10/15 | €137,081 | €118,134 | -€18,948 | -13.8% |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Reserves | 13 | €87,076 | €87,076 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €85,216 | €85,216 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,195 | -€25,142 | -€18,948 | -306% |
| Amounts payable | 17/49 | €201,346 | €180,483 | -€20,863 | -10.4% |
| Amounts payable after more than one year | 17 | €116,682 | €63,520 | -€53,161 | -45.6% |
| Financial debts | 170/4 | €116,682 | €63,520 | -€53,161 | -45.6% |
| Amounts payable within one year | 42/48 | €83,651 | €116,963 | +€33,312 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €52,942 | €53,161 | +€220 | +0.4% |
| Trade debts | 44 | €8,488 | €7,893 | -€595 | -7.0% |
| Suppliers | 440/4 | €8,488 | €7,893 | -€595 | -7.0% |
| Taxes, remuneration and social security | 45 | €8,169 | €4,706 | -€3,463 | -42.4% |
| Taxes | 450/3 | €8,169 | €2,079 | -€6,090 | -74.6% |
| Remuneration and social security | 454/9 | - | €2,627 | +€2,627 | |
| Other amounts payable | 47/48 | €14,053 | €51,203 | +€37,150 | +264% |
| Accrued charges and deferred income | 492/3 | €1,013 | - | -€1,013 | |
| Remuneration, social security and pensions | 62 | - | €14,490 | +€14,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,980 | €27,491 | +€512 | +1.9% |
| Other operating charges | 640/8 | €109 | €1,556 | +€1,447 | +1,328% |
| Gross operating margin | 9900 | €39,188 | €24,573 | -€14,615 | -37.3% |
| Operating profit (loss) | 9901 | €12,099 | -€18,966 | -€31,065 | |
| Financial income | 75/76B | €980 | €7,654 | +€6,674 | +681% |
| Recurring financial income | 75 | €980 | €161 | -€818 | -83.5% |
| Non-recurring financial income | 76B | - | €7,492 | +€7,492 | |
| Financial charges | 65/66B | €10,941 | €7,636 | -€3,306 | -30.2% |
| Recurring financial charges | 65 | €10,941 | €7,636 | -€3,306 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €2,138 | -€18,948 | -€21,085 | |
| Profit (loss) for the period | 9904 | €2,138 | -€18,948 | -€21,085 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,138 | -€18,948 | -€21,085 |
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 25 October 2026 via checked.be.