AQUA-RAIN: 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-RAIN
Largest movements
- Cash +€13,380
up €13,380 (+232%), from €5,779 to €19,159
mainly Net result for the year (+€21,807) and Trade debts (+€4,733)
- Receivables within one year +€4,046
up €4,046 (+12.8%), from €31,707 to €35,753
of which Trade receivables: +€2,680
- Deferred charges and accrued income +€1,047
new in 2025: €1,047
- Tangible fixed assets -€1,007
down €1,007 (-24.9%), from €4,043 to €3,036
- Profit (loss) carried forward +€18,107
up €18,107, from -€18,096 to €11
- Tax, wage and social debts -€9,074
down €9,074 (-34.1%), from €26,636 to €17,562
of which Taxes: -€9,010
- Trade debts +€4,733
up €4,733 (+45.4%), from €10,421 to €15,154
- Reserves +€3,700
up €3,700 (+9.8%), from €37,660 to €41,360
of which Distributable reserves: +€3,700
- Staff costs -€16,943
down €16,943, from €16,492 to -€452
- Gross operating margin +€6,899
up €6,899 (+32.8%), from €21,065 to €27,965
- Taxes +€2,186
up €2,186 (+2,149%), from €102 to €2,288
- Other operating charges +€709
up €709 (+86.3%), from €821 to €1,530
- Financial charges +€527
up €527 (+36.6%), from €1,442 to €1,969
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 | €79,079 | €96,544 | +€17,465 | +22.1% |
| Fixed assets | 21/28 | €6,593 | €5,586 | -€1,007 | -15.3% |
| Tangible fixed assets | 22/27 | €4,043 | €3,036 | -€1,007 | -24.9% |
| Furniture and vehicles | 24 | €4,043 | €3,036 | -€1,007 | -24.9% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €72,486 | €90,959 | +€18,473 | +25.5% |
| Stocks and contracts in progress | 3 | €35,000 | €35,000 | = | 0.0% |
| Stocks | 30/36 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,707 | €35,753 | +€4,046 | +12.8% |
| Trade receivables | 40 | €16,864 | €19,544 | +€2,680 | +15.9% |
| Other amounts receivable | 41 | €14,843 | €16,208 | +€1,365 | +9.2% |
| Cash at bank and in hand | 54/58 | €5,779 | €19,159 | +€13,380 | +232% |
| Deferred charges and accrued income | 490/1 | - | €1,047 | +€1,047 | |
| Total equity and liabilities | 10/49 | €79,079 | €96,544 | +€17,465 | +22.1% |
| Equity | 10/15 | €38,114 | €59,921 | +€21,807 | +57.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €37,660 | €41,360 | +€3,700 | +9.8% |
| 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 | €35,800 | €39,500 | +€3,700 | +10.3% |
| Profit (loss) carried forward | 14 | -€18,096 | €11 | +€18,107 | |
| Amounts payable | 17/49 | €40,965 | €36,624 | -€4,341 | -10.6% |
| Amounts payable within one year | 42/48 | €40,537 | €36,195 | -€4,341 | -10.7% |
| Trade debts | 44 | €10,421 | €15,154 | +€4,733 | +45.4% |
| Suppliers | 440/4 | €10,421 | €15,154 | +€4,733 | +45.4% |
| Advances received on contracts in progress | 46 | €3,480 | €3,480 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €26,636 | €17,562 | -€9,074 | -34.1% |
| Taxes | 450/3 | €13,098 | €4,088 | -€9,010 | -68.8% |
| Remuneration and social security | 454/9 | €13,538 | €13,474 | -€64 | -0.5% |
| Accrued charges and deferred income | 492/3 | €428 | €428 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €16,492 | -€452 | -€16,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,007 | €1,007 | = | 0.0% |
| Other operating charges | 640/8 | €821 | €1,530 | +€709 | +86.3% |
| Gross operating margin | 9900 | €21,065 | €27,965 | +€6,899 | +32.8% |
| Operating profit (loss) | 9901 | €2,745 | €25,879 | +€23,134 | +843% |
| Financial income | 75/76B | €10 | €185 | +€175 | +1,721% |
| Recurring financial income | 75 | €10 | €185 | +€175 | +1,721% |
| Financial charges | 65/66B | €1,442 | €1,969 | +€527 | +36.6% |
| Recurring financial charges | 65 | €1,442 | €1,969 | +€527 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €1,313 | €24,095 | +€22,782 | +1,735% |
| Income taxes | 67/77 | €102 | €2,288 | +€2,186 | +2,149% |
| Profit (loss) for the period | 9904 | €1,211 | €21,807 | +€20,595 | +1,700% |
| Profit (loss) for the period to be appropriated | 9905 | €1,211 | €21,807 | +€20,595 | +1,700% |
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 16 October 2026 via checked.be.