AQUAMARINE: what changed
What changed
AQUAMARINE
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€65,349
2024 · -€30,567-€34,782
Equity
€617,915
2024 · €683,264-€65,349
Cash
€1,648
2024 · €2,655-€1,006
Balance sheet total
€770,798
2024 · €812,779-€41,981
Largest movements
Assets
- Tangible fixed assets -€31,122
down €31,122 (-3.9%), from €796,341 to €765,219
of which Land and buildings: -€25,452
Equity and liabilities
- Profit (loss) carried forward -€65,349
down €65,349 (-49.7%), from -€131,547 to -€196,895
- Other debts +€25,946
up €25,946 (+60.6%), from €42,809 to €68,754
- Current portion of long-term debt +€11,347
up €11,347 (+18.3%), from €62,101 to €73,448
Income statement
- Turnover -€454,117
down €454,117 (-95.4%), from €476,033 to €21,916
- Purchases and services -€216,240
down €216,240 (-93.2%), from €231,918 to €15,677
- Gross operating margin -€165,968
down €165,968 (-96.4%), from €172,206 to €6,239
- Staff costs -€130,508
down €130,508 (-92.7%), from €140,825 to €10,317
- Other operating charges -€8,554
down €8,554 (-35.2%), from €24,322 to €15,767
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.
Result 2024
-€30,567
Gross operating margin
-€165,968
Staff costs
+€130,508
Depreciation
+€582
Other operating charges
+€8,554
Financial income
+€2
Financial charges
-€8,461
Result 2025
-€65,349
raises the resultlowers the result
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.
From operations
-€8,630
Investment
€0
Financing
+€7,624
Cash 2024
€2,655
From operations (derived)
-€8,630
Net result for the year
-€65,349
Depreciation
+€31,122
Stocks and contracts
+€4,229
Receivables within one year
+€4,469
Deferred charges and accrued income
+€1,155
Trade debts
-€1,877
Tax, wage and social debts
-€7,358
Other debts
+€25,946
Accrued charges and deferred income
-€968
Financing
+€7,624
Current portion of long-term debt
+€11,347
Short-term financial debts
-€3,723
Cash 2025
€1,648
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €812,779 | €770,798 | -€41,981 | -5.2% |
| Fixed assets | 21/28 | €797,091 | €765,969 | -€31,122 | -3.9% |
| Tangible fixed assets | 22/27 | €796,341 | €765,219 | -€31,122 | -3.9% |
| Land and buildings | 22 | €773,116 | €747,664 | -€25,452 | -3.3% |
| Plant, machinery and equipment | 23 | €6,312 | €3,862 | -€2,450 | -38.8% |
| Furniture and vehicles | 24 | €16,913 | €13,693 | -€3,219 | -19.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €15,689 | €4,829 | -€10,860 | -69.2% |
| Stocks and contracts in progress | 3 | €4,229 | €0 | -€4,229 | -100% |
| Stocks | 30/36 | €4,229 | €0 | -€4,229 | -100% |
| Amounts receivable within one year | 40/41 | €7,341 | €2,872 | -€4,469 | -60.9% |
| Trade receivables | 40 | €2,050 | €2,479 | +€429 | +20.9% |
| Other amounts receivable | 41 | €5,291 | €393 | -€4,898 | -92.6% |
| Cash at bank and in hand | 54/58 | €2,655 | €1,648 | -€1,006 | -37.9% |
| Deferred charges and accrued income | 490/1 | €1,463 | €308 | -€1,155 | -78.9% |
| Total equity and liabilities | 10/49 | €812,779 | €770,798 | -€41,981 | -5.2% |
| Equity | 10/15 | €683,264 | €617,915 | -€65,349 | -9.6% |
| Contributions | 10/11 | €148,736 | €153,297 | +€4,561 | +3.1% |
| Revaluation surpluses | 12 | €483,899 | €483,899 | = | 0.0% |
| Reserves | 13 | €182,175 | €177,615 | -€4,561 | -2.5% |
| Non-distributable reserves | 130/1 | €4,561 | €0 | -€4,561 | -100% |
| Reserves not available under the articles | 1311 | €4,561 | €0 | -€4,561 | -100% |
| Tax-exempt reserves | 132 | €177,615 | €177,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,547 | -€196,895 | -€65,349 | -49.7% |
| Amounts payable | 17/49 | €129,515 | €152,882 | +€23,367 | +18.0% |
| Amounts payable within one year | 42/48 | €128,548 | €152,882 | +€24,335 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €62,101 | €73,448 | +€11,347 | +18.3% |
| Financial debts | 43 | €3,723 | €0 | -€3,723 | -100.0% |
| Credit institutions | 430/8 | €3,723 | €0 | -€3,723 | -100.0% |
| Trade debts | 44 | €8,186 | €6,309 | -€1,877 | -22.9% |
| Suppliers | 440/4 | €8,186 | €6,309 | -€1,877 | -22.9% |
| Taxes, remuneration and social security | 45 | €11,729 | €4,371 | -€7,358 | -62.7% |
| Taxes | 450/3 | €1,747 | €1,249 | -€498 | -28.5% |
| Remuneration and social security | 454/9 | €9,982 | €3,122 | -€6,860 | -68.7% |
| Other amounts payable | 47/48 | €42,809 | €68,754 | +€25,946 | +60.6% |
| Accrued charges and deferred income | 492/3 | €968 | €0 | -€968 | -100% |
| Turnover | 70 | €476,033 | €21,916 | -€454,117 | -95.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €231,918 | €15,677 | -€216,240 | -93.2% |
| Remuneration, social security and pensions | 62 | €140,825 | €10,317 | -€130,508 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,704 | €31,122 | -€582 | -1.8% |
| Other operating charges | 640/8 | €24,322 | €15,767 | -€8,554 | -35.2% |
| Gross operating margin | 9900 | €172,206 | €6,239 | -€165,968 | -96.4% |
| Operating profit (loss) | 9901 | -€24,645 | -€50,967 | -€26,322 | -107% |
| Financial income | 75/76B | €6 | €7 | +€2 | +32.3% |
| Recurring financial income | 75 | €6 | €7 | +€2 | +32.3% |
| Financial charges | 65/66B | €5,928 | €14,389 | +€8,461 | +143% |
| Recurring financial charges | 65 | €5,928 | €14,389 | +€8,461 | +143% |
| Profit (loss) for the period before taxes | 9903 | -€30,567 | -€65,349 | -€34,782 | -114% |
| Profit (loss) for the period | 9904 | -€30,567 | -€65,349 | -€34,782 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,567 | -€65,349 | -€34,782 | -114% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.