AQUANTIS: 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.
AQUANTIS
Largest movements
- Cash +€22,311
up €22,311 (+15.1%), from €147,870 to €170,181
mainly Tax, wage and social debts (+€25,624) and Net result for the year (+€19,689)
- Tangible fixed assets -€17,218
down €17,218 (-7.8%), from €220,514 to €203,296
of which Land and buildings: -€12,013
- Deferred charges and accrued income -€9,117
down €9,117 (-88.9%), from €10,255 to €1,139
- Receivables within one year +€9,078
up €9,078 (+5.3%), from €171,362 to €180,439
of which Trade receivables: +€18,379
- Tax, wage and social debts +€25,624
up €25,624 (+107%), from €23,875 to €49,500
of which Taxes: +€25,533
- Trade debts -€23,524
down €23,524 (-23.4%), from €100,466 to €76,942
- Reserves +€19,689
up €19,689 (+82.5%), from €23,864 to €43,553
of which Distributable reserves: +€19,689
- Debts after one year -€17,210
down €17,210 (-9.7%), from €176,997 to €159,788
- Gross operating margin +€51,660
up €51,660 (+48.4%), from €106,714 to €158,374
- Staff costs +€16,342
up €16,342 (+23.8%), from €68,679 to €85,021
- Other operating charges +€14,461
up €14,461 (+300%), from €4,819 to €19,280
- Taxes +€8,454
up €8,454 (+228%), from €3,711 to €12,165
- Financial charges -€2,266
down €2,266 (-22.5%), from €10,087 to €7,822
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 | €658,220 | €665,439 | +€7,219 | +1.1% |
| Fixed assets | 21/28 | €328,733 | €313,679 | -€15,053 | -4.6% |
| Tangible fixed assets | 22/27 | €220,514 | €203,296 | -€17,218 | -7.8% |
| Land and buildings | 22 | €209,618 | €197,606 | -€12,013 | -5.7% |
| Plant, machinery and equipment | 23 | €4,899 | €3,458 | -€1,441 | -29.4% |
| Furniture and vehicles | 24 | €5,997 | €2,233 | -€3,765 | -62.8% |
| Financial fixed assets | 28 | €108,219 | €110,383 | +€2,164 | +2.0% |
| Current assets | 29/58 | €329,487 | €351,759 | +€22,272 | +6.8% |
| Amounts receivable within one year | 40/41 | €171,362 | €180,439 | +€9,078 | +5.3% |
| Trade receivables | 40 | €131,692 | €150,071 | +€18,379 | +14.0% |
| Other amounts receivable | 41 | €39,669 | €30,368 | -€9,301 | -23.4% |
| Cash at bank and in hand | 54/58 | €147,870 | €170,181 | +€22,311 | +15.1% |
| Deferred charges and accrued income | 490/1 | €10,255 | €1,139 | -€9,117 | -88.9% |
| Total equity and liabilities | 10/49 | €658,220 | €665,439 | +€7,219 | +1.1% |
| Equity | 10/15 | €334,154 | €353,843 | +€19,689 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,864 | €43,553 | +€19,689 | +82.5% |
| 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 | €22,004 | €41,693 | +€19,689 | +89.5% |
| Profit (loss) carried forward | 14 | €304,090 | €304,090 | = | 0.0% |
| Amounts payable | 17/49 | €324,066 | €311,596 | -€12,471 | -3.8% |
| Amounts payable after more than one year | 17 | €176,997 | €159,788 | -€17,210 | -9.7% |
| Financial debts | 170/4 | €176,997 | €159,788 | -€17,210 | -9.7% |
| Amounts payable within one year | 42/48 | €147,069 | €150,282 | +€3,213 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €20,061 | €18,545 | -€1,516 | -7.6% |
| Financial debts | 43 | €2,667 | €2,667 | = | 0.0% |
| Other loans | 439 | €2,667 | €2,667 | = | 0.0% |
| Trade debts | 44 | €100,466 | €76,942 | -€23,524 | -23.4% |
| Suppliers | 440/4 | €100,466 | €76,942 | -€23,524 | -23.4% |
| Taxes, remuneration and social security | 45 | €23,875 | €49,500 | +€25,624 | +107% |
| Taxes | 450/3 | €12,159 | €37,692 | +€25,533 | +210% |
| Remuneration and social security | 454/9 | €11,716 | €11,807 | +€91 | +0.8% |
| Other amounts payable | 47/48 | - | €2,629 | +€2,629 | |
| Accrued charges and deferred income | 492/3 | - | €1,526 | +€1,526 | |
| Remuneration, social security and pensions | 62 | €68,679 | €85,021 | +€16,342 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,306 | €18,043 | -€263 | -1.4% |
| Other operating charges | 640/8 | €4,819 | €19,280 | +€14,461 | +300% |
| Gross operating margin | 9900 | €106,714 | €158,374 | +€51,660 | +48.4% |
| Operating profit (loss) | 9901 | €14,910 | €36,030 | +€21,119 | +142% |
| Financial income | 75/76B | €3,304 | €3,647 | +€343 | +10.4% |
| Recurring financial income | 75 | €3,304 | €3,647 | +€343 | +10.4% |
| Financial charges | 65/66B | €10,087 | €7,822 | -€2,266 | -22.5% |
| Recurring financial charges | 65 | €10,087 | €7,822 | -€2,266 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €8,127 | €31,855 | +€23,728 | +292% |
| Income taxes | 67/77 | €3,711 | €12,165 | +€8,454 | +228% |
| Profit (loss) for the period | 9904 | €4,416 | €19,689 | +€15,273 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €4,416 | €19,689 | +€15,273 | +346% |
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 19 October 2026 via checked.be.