AQUAFRESH: 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.
AQUAFRESH
Largest movements
- Tangible fixed assets -€2,948
down €2,948 (-33.3%), from €8,843 to €5,895
of which Other tangible fixed assets: -€1,786
- Cash -€224
down €224 (-15.4%), from €1,453 to €1,229
mainly Net result for the year (-€3,280)
- Profit (loss) carried forward -€3,280
down €3,280 (-7.7%), from -€42,465 to -€45,745
- Trade debts +€108
up €108 (+10.3%), from €1,052 to €1,160
- Gross operating margin -€365
down €365, from €186 to -€179
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,296 | €7,124 | -€3,172 | -30.8% |
| Fixed assets | 21/28 | €8,843 | €5,895 | -€2,948 | -33.3% |
| Tangible fixed assets | 22/27 | €8,843 | €5,895 | -€2,948 | -33.3% |
| Plant, machinery and equipment | 23 | €3,485 | €2,323 | -€1,162 | -33.3% |
| Other tangible fixed assets | 26 | €5,358 | €3,572 | -€1,786 | -33.3% |
| Current assets | 29/58 | €1,453 | €1,229 | -€224 | -15.4% |
| Cash at bank and in hand | 54/58 | €1,453 | €1,229 | -€224 | -15.4% |
| Total equity and liabilities | 10/49 | €10,296 | €7,124 | -€3,172 | -30.8% |
| Equity | 10/15 | -€36,265 | -€39,545 | -€3,280 | -9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,465 | -€45,745 | -€3,280 | -7.7% |
| Amounts payable | 17/49 | €46,560 | €46,669 | +€108 | +0.2% |
| Amounts payable within one year | 42/48 | €46,560 | €46,669 | +€108 | +0.2% |
| Trade debts | 44 | €1,052 | €1,160 | +€108 | +10.3% |
| Suppliers | 440/4 | €1,052 | €1,160 | +€108 | +10.3% |
| Other amounts payable | 47/48 | €45,508 | €45,508 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,948 | €2,948 | = | 0.0% |
| Gross operating margin | 9900 | €186 | -€179 | -€365 | |
| Operating profit (loss) | 9901 | -€2,762 | -€3,127 | -€365 | -13.2% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,915 | -€3,280 | -€365 | -12.5% |
| Profit (loss) for the period | 9904 | -€2,915 | -€3,280 | -€365 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,915 | -€3,280 | -€365 | -12.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.