AQUA TECHNICS: 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 TECHNICS
Largest movements
- Tangible fixed assets +€66,855
up €66,855 (+260.5%), from €25,659 to €92,514
of which Leasing and similar rights: +€74,144
- Receivables within one year +€20,541
up €20,541 (+47.2%), from €43,475 to €64,016
of which Trade receivables: +€25,275
- Cash -€3,334
down €3,334 (-35.9%), from €9,287 to €5,953
mainly Investment in fixed assets (net) (-€81,875) and Receivables within one year (-€20,541)
- Debts after one year +€57,691
up €57,691 (+497.6%), from €11,595 to €69,285
- Reserves +€19,319
up €19,319 (+77.9%), from €24,815 to €44,134
- Current portion of long-term debt +€13,500
up €13,500 (+324.2%), from €4,164 to €17,664
- Tax, wage and social debts -€5,960
down €5,960 (-65.0%), from €9,176 to €3,216
- Trade debts +€2,836
up €2,836 (+21.1%), from €13,430 to €16,266
- Gross operating margin +€13,132
up €13,132 (+40.9%), from €32,086 to €45,218
- Depreciation +€4,449
up €4,449 (+42.1%), from €10,572 to €15,021
- Financial charges +€3,540
up €3,540 (+383.9%), from €922 to €4,462
- Other operating charges +€1,009
up €1,009 (+118.1%), from €855 to €1,864
- Taxes +€887
up €887 (+17.5%), from €5,075 to €5,962
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,595 | €169,265 | +€84,670 | +100.1% |
| Fixed assets | 21/28 | €25,664 | €92,519 | +€66,855 | +260.5% |
| Tangible fixed assets | 22/27 | €25,659 | €92,514 | +€66,855 | +260.5% |
| Plant, machinery and equipment | 23 | €2,838 | €2,595 | -€244 | -8.6% |
| Furniture and vehicles | 24 | €8,555 | €1,559 | -€6,997 | -81.8% |
| Leasing and similar rights | 25 | €14,087 | €88,230 | +€74,144 | +526.3% |
| Other tangible fixed assets | 26 | €179 | €130 | -€49 | -27.3% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €58,931 | €76,747 | +€17,816 | +30.2% |
| Stocks and contracts in progress | 3 | €4,500 | €5,200 | +€700 | +15.6% |
| Stocks | 30/36 | €4,500 | €5,200 | +€700 | +15.6% |
| Amounts receivable within one year | 40/41 | €43,475 | €64,016 | +€20,541 | +47.2% |
| Trade receivables | 40 | €12,955 | €38,231 | +€25,275 | +195.1% |
| Other amounts receivable | 41 | €30,520 | €25,786 | -€4,734 | -15.5% |
| Cash at bank and in hand | 54/58 | €9,287 | €5,953 | -€3,334 | -35.9% |
| Deferred charges and accrued income | 490/1 | €1,668 | €1,577 | -€91 | -5.5% |
| Total equity and liabilities | 10/49 | €84,595 | €169,265 | +€84,670 | +100.1% |
| Equity | 10/15 | €43,506 | €62,825 | +€19,319 | +44.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,815 | €44,134 | +€19,319 | +77.9% |
| Distributable reserves | 133 | €24,815 | €44,134 | +€19,319 | +77.9% |
| Profit (loss) carried forward | 14 | €99 | €99 | = | 0.0% |
| Amounts payable | 17/49 | €41,089 | €106,441 | +€65,351 | +159.0% |
| Amounts payable after more than one year | 17 | €11,595 | €69,285 | +€57,691 | +497.6% |
| Financial debts | 170/4 | €11,595 | €69,285 | +€57,691 | +497.6% |
| Amounts payable within one year | 42/48 | €29,494 | €37,155 | +€7,661 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €4,164 | €17,664 | +€13,500 | +324.2% |
| Trade debts | 44 | €13,430 | €16,266 | +€2,836 | +21.1% |
| Suppliers | 440/4 | €13,430 | €16,266 | +€2,836 | +21.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,176 | €3,216 | -€5,960 | -65.0% |
| Taxes | 450/3 | €9,176 | €3,216 | -€5,960 | -65.0% |
| Other amounts payable | 47/48 | €2,725 | €10 | -€2,715 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,572 | €15,021 | +€4,449 | +42.1% |
| Other operating charges | 640/8 | €855 | €1,864 | +€1,009 | +118.1% |
| Gross operating margin | 9900 | €32,086 | €45,218 | +€13,132 | +40.9% |
| Operating profit (loss) | 9901 | €20,660 | €28,334 | +€7,674 | +37.1% |
| Financial income | 75/76B | €996 | €1,408 | +€412 | +41.4% |
| Recurring financial income | 75 | €996 | €1,408 | +€412 | +41.4% |
| Financial charges | 65/66B | €922 | €4,462 | +€3,540 | +383.9% |
| Recurring financial charges | 65 | €922 | €4,462 | +€3,540 | +383.9% |
| Profit (loss) for the period before taxes | 9903 | €20,734 | €25,280 | +€4,547 | +21.9% |
| Income taxes | 67/77 | €5,075 | €5,962 | +€887 | +17.5% |
| Profit (loss) for the period | 9904 | €15,658 | €19,319 | +€3,660 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,658 | €19,319 | +€3,660 | +23.4% |
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 2 October 2026 via checked.be.