AQUAMAR: 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.
AQUAMAR
Largest movements
- Receivables within one year +€33,088
up €33,088 (+70.2%), from €47,162 to €80,250
of which Other amounts receivable: +€50,000
- Tangible fixed assets -€3,452
down €3,452 (-17.9%), from €19,260 to €15,809
of which Leasing and similar rights: -€10,574
- Deferred charges and accrued income -€1,867
down €1,867 (-100%), from €1,867 to €0
- Profit (loss) carried forward +€31,065
up €31,065 (+20.2%), from -€153,570 to -€122,505
- Other debts +€10,976
up €10,976 (+98.3%), from €11,167 to €22,144
- Trade debts -€9,442
down €9,442 (-87.9%), from €10,740 to €1,298
- Current portion of long-term debt -€6,611
down €6,611 (-61.4%), from €10,772 to €4,161
- Debts after one year -€4,161
down €4,161 (-100%), from €4,161 to €0
- Gross operating margin +€1,625
up €1,625 (+3.3%), from €49,343 to €50,968
- Financial charges +€1,362
up €1,362 (+248%), from €549 to €1,911
- Other operating charges -€850
down €850 (-23.2%), from €3,657 to €2,808
- Depreciation -€639
down €639 (-4.6%), from €13,864 to €13,225
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 | €111,004 | €137,716 | +€26,712 | +24.1% |
| Fixed assets | 21/28 | €19,260 | €15,809 | -€3,452 | -17.9% |
| Tangible fixed assets | 22/27 | €19,260 | €15,809 | -€3,452 | -17.9% |
| Plant, machinery and equipment | 23 | - | €1,424 | +€1,424 | |
| Furniture and vehicles | 24 | €4,659 | €10,357 | +€5,698 | +122% |
| Leasing and similar rights | 25 | €14,601 | €4,027 | -€10,574 | -72.4% |
| Current assets | 29/58 | €91,744 | €121,907 | +€30,163 | +32.9% |
| Amounts receivable within one year | 40/41 | €47,162 | €80,250 | +€33,088 | +70.2% |
| Trade receivables | 40 | €47,162 | €30,250 | -€16,912 | -35.9% |
| Other amounts receivable | 41 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €42,715 | €41,657 | -€1,058 | -2.5% |
| Deferred charges and accrued income | 490/1 | €1,867 | €0 | -€1,867 | -100% |
| Total equity and liabilities | 10/49 | €111,004 | €137,716 | +€26,712 | +24.1% |
| Equity | 10/15 | €66,430 | €97,495 | +€31,065 | +46.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,570 | -€122,505 | +€31,065 | +20.2% |
| Amounts payable | 17/49 | €44,574 | €40,220 | -€4,354 | -9.8% |
| Amounts payable after more than one year | 17 | €4,161 | €0 | -€4,161 | -100% |
| Financial debts | 170/4 | €4,161 | €0 | -€4,161 | -100% |
| Amounts payable within one year | 42/48 | €40,413 | €36,993 | -€3,419 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €10,772 | €4,161 | -€6,611 | -61.4% |
| Trade debts | 44 | €10,740 | €1,298 | -€9,442 | -87.9% |
| Suppliers | 440/4 | €10,740 | €1,298 | -€9,442 | -87.9% |
| Taxes, remuneration and social security | 45 | €7,733 | €9,391 | +€1,657 | +21.4% |
| Taxes | 450/3 | €7,733 | €9,391 | +€1,657 | +21.4% |
| Other amounts payable | 47/48 | €11,167 | €22,144 | +€10,976 | +98.3% |
| Accrued charges and deferred income | 492/3 | - | €3,227 | +€3,227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,864 | €13,225 | -€639 | -4.6% |
| Other operating charges | 640/8 | €3,657 | €2,808 | -€850 | -23.2% |
| Gross operating margin | 9900 | €49,343 | €50,968 | +€1,625 | +3.3% |
| Operating profit (loss) | 9901 | €31,821 | €34,936 | +€3,115 | +9.8% |
| Financial income | 75/76B | €77 | €5 | -€71 | -92.9% |
| Recurring financial income | 75 | €77 | €5 | -€71 | -92.9% |
| Financial charges | 65/66B | €549 | €1,911 | +€1,362 | +248% |
| Recurring financial charges | 65 | €549 | €1,911 | +€1,362 | +248% |
| Profit (loss) for the period before taxes | 9903 | €31,349 | €33,030 | +€1,681 | +5.4% |
| Income taxes | 67/77 | €702 | €298 | -€404 | -57.5% |
| Profit (loss) for the period | 9904 | €30,647 | €32,731 | +€2,085 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,647 | €32,731 | +€2,085 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.