AQUA POWER TECHNICS: 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 POWER TECHNICS
Largest movements
- Cash -€13,368
down €13,368 (-46.1%), from €28,996 to €15,628
mainly Trade debts (-€13,905) and Investment in fixed assets (net) (-€13,786)
- Stocks and contracts +€10,109
up €10,109 (+809%), from €1,250 to €11,359
- Receivables within one year -€7,438
down €7,438 (-21.8%), from €34,077 to €26,639
of which Trade receivables: -€7,438
- Tangible fixed assets +€5,678
up €5,678 (+50.9%), from €11,146 to €16,824
of which Plant, machinery and equipment: +€9,755
- Intangible fixed assets -€1,320
down €1,320 (-27.3%), from €4,841 to €3,521
- Other debts +€19,247
up €19,247 (+210%), from €9,171 to €28,417
- Trade debts -€13,905
down €13,905 (-84.7%), from €16,415 to €2,510
- Tax, wage and social debts -€13,176
down €13,176 (-52.8%), from €24,957 to €11,781
of which Remuneration and social security: -€12,975
- Reserves +€6,249
up €6,249 (+29.9%), from €20,887 to €27,136
- Current portion of long-term debt -€3,093
down €3,093 (-57.8%), from €5,353 to €2,260
- Gross operating margin -€9,788
down €9,788 (-33.8%), from €28,972 to €19,184
- Depreciation -€2,859
down €2,859 (-23.3%), from €12,287 to €9,428
- Taxes -€931
down €931 (-26.5%), from €3,512 to €2,580
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 | €81,047 | €74,104 | -€6,943 | -8.6% |
| Fixed assets | 21/28 | €15,986 | €20,345 | +€4,358 | +27.3% |
| Intangible fixed assets | 21 | €4,841 | €3,521 | -€1,320 | -27.3% |
| Tangible fixed assets | 22/27 | €11,146 | €16,824 | +€5,678 | +50.9% |
| Plant, machinery and equipment | 23 | €4,035 | €13,790 | +€9,755 | +242% |
| Furniture and vehicles | 24 | €7,110 | €3,034 | -€4,076 | -57.3% |
| Current assets | 29/58 | €65,060 | €53,759 | -€11,302 | -17.4% |
| Stocks and contracts in progress | 3 | €1,250 | €11,359 | +€10,109 | +809% |
| Stocks | 30/36 | €1,250 | €11,359 | +€10,109 | +809% |
| Amounts receivable within one year | 40/41 | €34,077 | €26,639 | -€7,438 | -21.8% |
| Trade receivables | 40 | €18,143 | €10,704 | -€7,438 | -41.0% |
| Other amounts receivable | 41 | €15,934 | €15,934 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,996 | €15,628 | -€13,368 | -46.1% |
| Deferred charges and accrued income | 490/1 | €737 | €133 | -€604 | -81.9% |
| Total equity and liabilities | 10/49 | €81,047 | €74,104 | -€6,943 | -8.6% |
| Equity | 10/15 | €22,887 | €29,136 | +€6,249 | +27.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,887 | €27,136 | +€6,249 | +29.9% |
| Distributable reserves | 133 | €20,887 | €27,136 | +€6,249 | +29.9% |
| Amounts payable | 17/49 | €58,160 | €44,968 | -€13,192 | -22.7% |
| Amounts payable after more than one year | 17 | €2,260 | - | -€2,260 | |
| Financial debts | 170/4 | €2,260 | - | -€2,260 | |
| Amounts payable within one year | 42/48 | €55,894 | €44,968 | -€10,927 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €5,353 | €2,260 | -€3,093 | -57.8% |
| Trade debts | 44 | €16,415 | €2,510 | -€13,905 | -84.7% |
| Suppliers | 440/4 | €16,415 | €2,510 | -€13,905 | -84.7% |
| Taxes, remuneration and social security | 45 | €24,957 | €11,781 | -€13,176 | -52.8% |
| Taxes | 450/3 | €11,982 | €11,781 | -€201 | -1.7% |
| Remuneration and social security | 454/9 | €12,975 | - | -€12,975 | |
| Other amounts payable | 47/48 | €9,171 | €28,417 | +€19,247 | +210% |
| Accrued charges and deferred income | 492/3 | €6 | - | -€6 | |
| Non-recurring operating income | 76A | €3,929 | - | -€3,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,287 | €9,428 | -€2,859 | -23.3% |
| Other operating charges | 640/8 | €611 | €729 | +€119 | +19.4% |
| Gross operating margin | 9900 | €28,972 | €19,184 | -€9,788 | -33.8% |
| Operating profit (loss) | 9901 | €16,075 | €9,026 | -€7,048 | -43.8% |
| Financial income | 75/76B | €86 | €24 | -€62 | -72.3% |
| Recurring financial income | 75 | €86 | €24 | -€62 | -72.3% |
| Financial charges | 65/66B | €312 | €221 | -€92 | -29.3% |
| Recurring financial charges | 65 | €312 | €221 | -€92 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €15,848 | €8,829 | -€7,019 | -44.3% |
| Income taxes | 67/77 | €3,512 | €2,580 | -€931 | -26.5% |
| Profit (loss) for the period | 9904 | €12,337 | €6,249 | -€6,088 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,337 | €6,249 | -€6,088 | -49.3% |
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 21 October 2026 via checked.be.