AQUACONSULTANTS: 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.
AQUACONSULTANTS
Largest movements
- Cash -€294,774
down €294,774 (-83.9%), from €351,376 to €56,602
mainly Receivables within one year (-€261,000) and Contributions, distributions and other (-€166,611)
- Receivables within one year +€261,000
up €261,000 (+772%), from €33,823 to €294,823
of which Other amounts receivable: +€230,791
- Tangible fixed assets -€35,938
down €35,938 (-52.6%), from €68,375 to €32,438
of which Furniture and vehicles: -€19,628
- Reserves -€108,534
down €108,534 (-25.3%), from €429,666 to €321,132
- Tax, wage and social debts +€21,682
up €21,682 (+535%), from €4,052 to €25,734
- Trade debts +€18,146
up €18,146 (+7,251%), from €250 to €18,397
- Gross operating margin -€58,709
down €58,709 (-34.2%), from €171,441 to €112,732
- Taxes -€12,312
down €12,312 (-33.9%), from €36,362 to €24,050
- Depreciation -€10,192
down €10,192 (-23.3%), from €43,754 to €33,562
- Financial income +€6,655
up €6,655 (+504%), from €1,320 to €7,976
- Other operating charges +€3,142
up €3,142 (+184%), from €1,711 to €4,853
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 | €453,575 | €383,863 | -€69,712 | -15.4% |
| Fixed assets | 21/28 | €68,375 | €32,438 | -€35,938 | -52.6% |
| Tangible fixed assets | 22/27 | €68,375 | €32,438 | -€35,938 | -52.6% |
| Plant, machinery and equipment | 23 | €14,359 | €1,049 | -€13,310 | -92.7% |
| Furniture and vehicles | 24 | €51,017 | €31,389 | -€19,628 | -38.5% |
| Other tangible fixed assets | 26 | €3,000 | €0 | -€3,000 | -100% |
| Current assets | 29/58 | €385,199 | €351,425 | -€33,774 | -8.8% |
| Amounts receivable within one year | 40/41 | €33,823 | €294,823 | +€261,000 | +772% |
| Trade receivables | 40 | €19,802 | €50,011 | +€30,209 | +153% |
| Other amounts receivable | 41 | €14,021 | €244,812 | +€230,791 | +1,646% |
| Cash at bank and in hand | 54/58 | €351,376 | €56,602 | -€294,774 | -83.9% |
| Total equity and liabilities | 10/49 | €453,575 | €383,863 | -€69,712 | -15.4% |
| Equity | 10/15 | €448,266 | €339,732 | -€108,534 | -24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €429,666 | €321,132 | -€108,534 | -25.3% |
| Distributable reserves | 133 | €429,666 | €321,132 | -€108,534 | -25.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,308 | €44,131 | +€38,822 | +731% |
| Amounts payable within one year | 42/48 | €5,308 | €44,131 | +€38,822 | +731% |
| Trade debts | 44 | €250 | €18,397 | +€18,146 | +7,251% |
| Suppliers | 440/4 | €250 | €18,397 | +€18,146 | +7,251% |
| Taxes, remuneration and social security | 45 | €4,052 | €25,734 | +€21,682 | +535% |
| Taxes | 450/3 | €4,052 | €25,734 | +€21,682 | +535% |
| Other amounts payable | 47/48 | €1,006 | €0 | -€1,006 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,754 | €33,562 | -€10,192 | -23.3% |
| Other operating charges | 640/8 | €1,711 | €4,853 | +€3,142 | +184% |
| Gross operating margin | 9900 | €171,441 | €112,732 | -€58,709 | -34.2% |
| Operating profit (loss) | 9901 | €125,976 | €74,317 | -€51,659 | -41.0% |
| Financial income | 75/76B | €1,320 | €7,976 | +€6,655 | +504% |
| Recurring financial income | 75 | €1,320 | €7,976 | +€6,655 | +504% |
| Financial charges | 65/66B | €516 | €165 | -€351 | -68.0% |
| Recurring financial charges | 65 | €516 | €165 | -€351 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | €126,780 | €82,127 | -€44,652 | -35.2% |
| Income taxes | 67/77 | €36,362 | €24,050 | -€12,312 | -33.9% |
| Profit (loss) for the period | 9904 | €90,417 | €58,077 | -€32,340 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €90,417 | €58,077 | -€32,340 | -35.8% |
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 28 October 2026 via checked.be.