AQUAFISTON: what changed
AQUAFISTON
Largest movements
- Cash +€66,273
up €66,273 (+1,163%), from €5,697 to €71,969
mainly Net result for the year (+€42,267) and Debts after one year (+€41,470)
- Deferred charges and accrued income +€37,000
up €37,000 (+617%), from €6,000 to €43,000
- Tangible fixed assets -€27,435
down €27,435 (-23.2%), from €118,376 to €90,942
- Reserves +€42,267
up €42,267 (+80.3%), from €52,613 to €94,880
- Debts after one year +€41,470
up €41,470 (+643%), from €6,449 to €47,920
- Current portion of long-term debt -€9,696
down €9,696 (-20.4%), from €47,545 to €37,849
- Tax, wage and social debts +€8,820
up €8,820 (+77.3%), from €11,403 to €20,223
- Trade debts -€6,031
down €6,031 (-66.9%), from €9,021 to €2,989
- Other operating charges +€58,306
up €58,306 (+834%), from €6,993 to €65,299
- Gross operating margin +€45,892
up €45,892 (+50.1%), from €91,682 to €137,574
- Depreciation -€21,059
down €21,059 (-61.9%), from €34,026 to €12,967
- Taxes +€3,762
up €3,762 (+37.8%), from €9,960 to €13,722
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,159 | €210,275 | +€77,116 | +57.9% |
| Fixed assets | 21/28 | €118,376 | €90,942 | -€27,435 | -23.2% |
| Tangible fixed assets | 22/27 | €118,376 | €90,942 | -€27,435 | -23.2% |
| Furniture and vehicles | 24 | €118,376 | €90,942 | -€27,435 | -23.2% |
| Current assets | 29/58 | €14,782 | €119,333 | +€104,551 | +707% |
| Amounts receivable within one year | 40/41 | €3,086 | €4,364 | +€1,278 | +41.4% |
| Other amounts receivable | 41 | €3,086 | €4,364 | +€1,278 | +41.4% |
| Cash at bank and in hand | 54/58 | €5,697 | €71,969 | +€66,273 | +1,163% |
| Deferred charges and accrued income | 490/1 | €6,000 | €43,000 | +€37,000 | +617% |
| Total equity and liabilities | 10/49 | €133,159 | €210,275 | +€77,116 | +57.9% |
| Equity | 10/15 | €55,113 | €97,380 | +€42,267 | +76.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €52,613 | €94,880 | +€42,267 | +80.3% |
| Distributable reserves | 133 | €52,613 | €94,880 | +€42,267 | +80.3% |
| Amounts payable | 17/49 | €78,046 | €112,895 | +€34,849 | +44.7% |
| Amounts payable after more than one year | 17 | €6,449 | €47,920 | +€41,470 | +643% |
| Financial debts | 170/4 | €6,449 | €47,920 | +€41,470 | +643% |
| Amounts payable within one year | 42/48 | €71,597 | €64,975 | -€6,621 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €47,545 | €37,849 | -€9,696 | -20.4% |
| Trade debts | 44 | €9,021 | €2,989 | -€6,031 | -66.9% |
| Suppliers | 440/4 | €9,021 | €2,989 | -€6,031 | -66.9% |
| Taxes, remuneration and social security | 45 | €11,403 | €20,223 | +€8,820 | +77.3% |
| Taxes | 450/3 | €11,403 | €20,223 | +€8,820 | +77.3% |
| Other amounts payable | 47/48 | €3,628 | €3,914 | +€286 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,026 | €12,967 | -€21,059 | -61.9% |
| Other operating charges | 640/8 | €6,993 | €65,299 | +€58,306 | +834% |
| Gross operating margin | 9900 | €91,682 | €137,574 | +€45,892 | +50.1% |
| Operating profit (loss) | 9901 | €50,663 | €59,307 | +€8,644 | +17.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €3,242 | €3,318 | +€76 | +2.4% |
| Recurring financial charges | 65 | €3,242 | €3,318 | +€76 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €47,424 | €55,989 | +€8,565 | +18.1% |
| Income taxes | 67/77 | €9,960 | €13,722 | +€3,762 | +37.8% |
| Profit (loss) for the period | 9904 | €37,464 | €42,267 | +€4,803 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,464 | €42,267 | +€4,803 | +12.8% |
Next steps
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.