AQUA PRESTIGE: what changed
What changed
AQUA PRESTIGE
NACE 46.836, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€29,915
2024 · €35,428-€5,513
Equity
€1.0m
2024 · €1.1m-€48,987
Cash
€536,736
2024 · €464,858+€71,878
Balance sheet total
€1.3m
2024 · €1.2m+€54,620
Largest movements
Assets
- Cash +€71,878
up €71,878 (+15.5%), from €464,858 to €536,736
mainly Trade debts (+€65,942) and Depreciation (+€50,792)
- Receivables within one year +€52,953
up €52,953 (+46.3%), from €114,453 to €167,406
of which Trade receivables: +€61,319
- Current investments -€40,000
down €40,000 (-76.9%), from €52,000 to €12,000
- Tangible fixed assets -€14,870
down €14,870 (-12.2%), from €122,002 to €107,132
of which Furniture and vehicles: -€14,127
Equity and liabilities
- Trade debts +€65,942
up €65,942 (+128%), from €51,572 to €117,514
- Reserves -€48,987
down €48,987 (-11.6%), from €420,718 to €371,731
of which Tax-exempt reserves: -€42,100
- Other debts +€32,574
new in 2025: €32,574
- Tax, wage and social debts +€16,417
up €16,417 (+29.2%), from €56,294 to €72,711
of which Taxes: +€21,317
- Debts after one year -€15,329
down €15,329 (-75.6%), from €20,267 to €4,938
Income statement
- Gross operating margin -€31,527
down €31,527 (-5.4%), from €585,329 to €553,802
- Staff costs -€31,348
down €31,348 (-7.2%), from €435,201 to €403,853
- Taxes +€7,891
up €7,891 (+48.8%), from €16,173 to €24,064
- Financial charges -€6,920
down €6,920 (-8.6%), from €80,703 to €73,783
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€35,428
Gross operating margin
-€31,527
Staff costs
+€31,348
Depreciation
-€4,720
Other operating charges
+€488
Financial income
-€131
Financial charges
+€6,920
Taxes
-€7,891
Result 2025
€29,915
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€168,028
Investment
+€4,078
Financing
-€100,228
Cash 2024
€464,858
From operations (derived)
+€168,028
Net result for the year
+€29,915
Depreciation
+€50,792
Stocks and contracts
+€8,902
Receivables within one year
-€52,953
Deferred charges and accrued income
+€6,439
Trade debts
+€65,942
Tax, wage and social debts
+€16,417
Other debts
+€32,574
Accrued charges and deferred income
+€10,000
Investment (derived)
+€4,078
Investment in fixed assets (net)
-€35,922
Current investments
+€40,000
Financing
-€100,228
Debts after one year
-€15,329
Current portion of long-term debt
-€5,997
Contributions, distributions and other
-€78,902
Cash 2025
€536,736
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,241,882 | €1,296,502 | +€54,620 | +4.4% |
| Fixed assets | 21/28 | €122,002 | €107,132 | -€14,870 | -12.2% |
| Tangible fixed assets | 22/27 | €122,002 | €107,132 | -€14,870 | -12.2% |
| Plant, machinery and equipment | 23 | €1,455 | €712 | -€743 | -51.1% |
| Furniture and vehicles | 24 | €120,547 | €106,420 | -€14,127 | -11.7% |
| Current assets | 29/58 | €1,119,880 | €1,189,370 | +€69,490 | +6.2% |
| Stocks and contracts in progress | 3 | €477,303 | €468,401 | -€8,902 | -1.9% |
| Stocks | 30/36 | €477,303 | €468,401 | -€8,902 | -1.9% |
| Amounts receivable within one year | 40/41 | €114,453 | €167,406 | +€52,953 | +46.3% |
| Trade receivables | 40 | €100,078 | €161,397 | +€61,319 | +61.3% |
| Other amounts receivable | 41 | €14,375 | €6,009 | -€8,366 | -58.2% |
| Current investments | 50/53 | €52,000 | €12,000 | -€40,000 | -76.9% |
| Cash at bank and in hand | 54/58 | €464,858 | €536,736 | +€71,878 | +15.5% |
| Deferred charges and accrued income | 490/1 | €11,266 | €4,827 | -€6,439 | -57.2% |
| Total equity and liabilities | 10/49 | €1,241,882 | €1,296,502 | +€54,620 | +4.4% |
| Equity | 10/15 | €1,080,422 | €1,031,435 | -€48,987 | -4.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €420,718 | €371,731 | -€48,987 | -11.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,100 | - | -€42,100 | |
| Distributable reserves | 133 | €372,468 | €365,581 | -€6,887 | -1.8% |
| Profit (loss) carried forward | 14 | €598,204 | €598,204 | = | 0.0% |
| Provisions and deferred taxes | 16 | €12,000 | €12,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,000 | €12,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable | 17/49 | €149,460 | €253,067 | +€103,607 | +69.3% |
| Amounts payable after more than one year | 17 | €20,267 | €4,938 | -€15,329 | -75.6% |
| Financial debts | 170/4 | €20,267 | €4,938 | -€15,329 | -75.6% |
| Amounts payable within one year | 42/48 | €129,193 | €238,129 | +€108,936 | +84.3% |
| Current portion of amounts payable after more than one year | 42 | €21,327 | €15,330 | -€5,997 | -28.1% |
| Trade debts | 44 | €51,572 | €117,514 | +€65,942 | +128% |
| Suppliers | 440/4 | €51,572 | €117,514 | +€65,942 | +128% |
| Taxes, remuneration and social security | 45 | €56,294 | €72,711 | +€16,417 | +29.2% |
| Taxes | 450/3 | €20,785 | €42,102 | +€21,317 | +103% |
| Remuneration and social security | 454/9 | €35,509 | €30,609 | -€4,900 | -13.8% |
| Other amounts payable | 47/48 | - | €32,574 | +€32,574 | |
| Accrued charges and deferred income | 492/3 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €435,201 | €403,853 | -€31,348 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,072 | €50,792 | +€4,720 | +10.2% |
| Other operating charges | 640/8 | €3,109 | €2,621 | -€488 | -15.7% |
| Gross operating margin | 9900 | €585,329 | €553,802 | -€31,527 | -5.4% |
| Operating profit (loss) | 9901 | €100,947 | €96,536 | -€4,411 | -4.4% |
| Financial income | 75/76B | €31,357 | €31,226 | -€131 | -0.4% |
| Recurring financial income | 75 | €31,357 | €31,226 | -€131 | -0.4% |
| Financial charges | 65/66B | €80,703 | €73,783 | -€6,920 | -8.6% |
| Recurring financial charges | 65 | €80,703 | €73,783 | -€6,920 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €51,601 | €53,979 | +€2,378 | +4.6% |
| Income taxes | 67/77 | €16,173 | €24,064 | +€7,891 | +48.8% |
| Profit (loss) for the period | 9904 | €35,428 | €29,915 | -€5,513 | -15.6% |
| Transfer from tax-exempt reserves | 789 | €42,100 | €42,100 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,478 | €72,015 | +€15,537 | +27.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.