Aqua - Stops: what changed
Two fiscal 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 - Stops
Largest movements
- Tangible fixed assets -€5,740
down €5,740 (-22.6%), from €25,352 to €19,612
- Receivables within one year -€3,202
down €3,202 (-6.0%), from €53,677 to €50,475
of which Trade receivables: -€8,382
- Current portion of long-term debt -€5,299
down €5,299 (-40.7%), from €13,022 to €7,723
- Profit (loss) carried forward -€2,506
down €2,506 (-3.1%), from €81,064 to €78,558
- Depreciation +€4,046
up €4,046 (+127.2%), from €3,181 to €7,227
- Gross operating margin +€2,049
up €2,049 (+41.1%), from €4,988 to €7,038
- Other operating charges -€747
down €747 (-37.5%), from €1,994 to €1,247
- Financial charges +€221
up €221 (+51.3%), from €432 to €653
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 | €119,828 | €110,357 | -€9,470 | -7.9% |
| Fixed assets | 21/28 | €25,449 | €19,709 | -€5,740 | -22.6% |
| Tangible fixed assets | 22/27 | €25,352 | €19,612 | -€5,740 | -22.6% |
| Furniture and vehicles | 24 | €25,352 | €19,612 | -€5,740 | -22.6% |
| Financial fixed assets | 28 | €97 | €97 | = | 0.0% |
| Current assets | 29/58 | €94,379 | €90,649 | -€3,730 | -4.0% |
| Amounts receivable within one year | 40/41 | €53,677 | €50,475 | -€3,202 | -6.0% |
| Trade receivables | 40 | €10,637 | €2,255 | -€8,382 | -78.8% |
| Other amounts receivable | 41 | €43,041 | €48,220 | +€5,180 | +12.0% |
| Cash at bank and in hand | 54/58 | €40,702 | €40,174 | -€528 | -1.3% |
| Total equity and liabilities | 10/49 | €119,828 | €110,357 | -€9,470 | -7.9% |
| Equity | 10/15 | €101,524 | €99,018 | -€2,506 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €81,064 | €78,558 | -€2,506 | -3.1% |
| Amounts payable | 17/49 | €18,304 | €11,340 | -€6,964 | -38.0% |
| Amounts payable within one year | 42/48 | €18,304 | €11,340 | -€6,964 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | €13,022 | €7,723 | -€5,299 | -40.7% |
| Trade debts | 44 | €4,577 | €3,616 | -€960 | -21.0% |
| Suppliers | 440/4 | €4,577 | €3,616 | -€960 | -21.0% |
| Taxes, remuneration and social security | 45 | €705 | - | -€705 | |
| Taxes | 450/3 | €705 | - | -€705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,181 | €7,227 | +€4,046 | +127.2% |
| Other operating charges | 640/8 | €1,994 | €1,247 | -€747 | -37.5% |
| Gross operating margin | 9900 | €4,988 | €7,038 | +€2,049 | +41.1% |
| Operating profit (loss) | 9901 | -€187 | -€1,436 | -€1,249 | -669.2% |
| Financial charges | 65/66B | €432 | €653 | +€221 | +51.3% |
| Recurring financial charges | 65 | €432 | €653 | +€221 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | -€618 | -€2,089 | -€1,471 | -237.9% |
| Income taxes | 67/77 | €465 | €418 | -€48 | -10.2% |
| Profit (loss) for the period | 9904 | -€1,084 | -€2,506 | -€1,423 | -131.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,084 | -€2,506 | -€1,423 | -131.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.