AQUALIQ: 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.
AQUALIQ
Largest movements
- Cash +€15,340
up €15,340 (+199.1%), from €7,705 to €23,046
mainly Stocks and contracts (+€12,654) and Depreciation (+€2,980)
- Stocks and contracts -€12,654
no longer reported in 2024 (was €12,654)
- Tangible fixed assets -€2,980
down €2,980 (-37.0%), from €8,051 to €5,071
- Receivables within one year +€344
new in 2024: €344
- Other debts -€2,860
no longer reported in 2024 (was €2,860)
- Trade debts +€990
new in 2024: €990
- Profit (loss) carried forward +€741
up €741 (+3.1%), from -€23,880 to -€23,138
- Accrued charges and deferred income +€663
new in 2024: €663
- Tax, wage and social debts +€515
new in 2024: €515
- Gross operating margin +€20,045
up €20,045, from -€3,337 to €16,708
- Other operating charges +€11,973
new in 2024: €11,973
- Financial charges +€942
up €942 (+1305.6%), from €72 to €1,014
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 | €28,410 | €28,461 | +€50 | +0.2% |
| Fixed assets | 21/28 | €8,051 | €5,071 | -€2,980 | -37.0% |
| Tangible fixed assets | 22/27 | €8,051 | €5,071 | -€2,980 | -37.0% |
| Furniture and vehicles | 24 | €8,051 | €5,071 | -€2,980 | -37.0% |
| Current assets | 29/58 | €20,359 | €23,389 | +€3,030 | +14.9% |
| Stocks and contracts in progress | 3 | €12,654 | - | -€12,654 | |
| Stocks | 30/36 | €12,654 | - | -€12,654 | |
| Amounts receivable within one year | 40/41 | - | €344 | +€344 | |
| Other amounts receivable | 41 | - | €344 | +€344 | |
| Cash at bank and in hand | 54/58 | €7,705 | €23,046 | +€15,340 | +199.1% |
| Total equity and liabilities | 10/49 | €28,410 | €28,461 | +€50 | +0.2% |
| Equity | 10/15 | €25,550 | €26,292 | +€741 | +2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,030 | €37,030 | = | 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% |
| Distributable reserves | 133 | €35,170 | €35,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,880 | -€23,138 | +€741 | +3.1% |
| Amounts payable | 17/49 | €2,860 | €2,169 | -€691 | -24.2% |
| Amounts payable within one year | 42/48 | €2,860 | €1,506 | -€1,354 | -47.4% |
| Trade debts | 44 | - | €990 | +€990 | |
| Suppliers | 440/4 | - | €990 | +€990 | |
| Taxes, remuneration and social security | 45 | - | €515 | +€515 | |
| Taxes | 450/3 | - | €515 | +€515 | |
| Other amounts payable | 47/48 | €2,860 | - | -€2,860 | |
| Accrued charges and deferred income | 492/3 | - | €663 | +€663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,980 | €2,980 | = | 0.0% |
| Other operating charges | 640/8 | - | €11,973 | +€11,973 | |
| Gross operating margin | 9900 | -€3,337 | €16,708 | +€20,045 | |
| Operating profit (loss) | 9901 | -€6,316 | €1,755 | +€8,071 | |
| Financial charges | 65/66B | €72 | €1,014 | +€942 | +1305.6% |
| Recurring financial charges | 65 | €72 | €1,014 | +€942 | +1305.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,389 | €741 | +€7,130 | |
| Profit (loss) for the period | 9904 | -€6,389 | €741 | +€7,130 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,389 | €741 | +€7,130 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.