AQUAPLOUF: 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.
AQUAPLOUF
Largest movements
- Tangible fixed assets -€16,668
down €16,668 (-4.3%), from €391,609 to €374,941
of which Land and buildings: -€28,810
- Cash +€4,915
up €4,915 (+31.1%), from €15,794 to €20,709
mainly Depreciation (+€45,957) and Trade debts (+€4,720)
- Profit (loss) carried forward -€6,891
down €6,891 (-54.4%), from €12,679 to €5,788
- Contributions -€5,100
down €5,100 (-50.0%), from €10,200 to €5,100
- Trade debts +€4,720
up €4,720, from €0 to €4,720
- Turnover -€138,496
no longer reported in 2025 (was €138,496)
- Purchases and services -€61,110
no longer reported in 2025 (was €61,110)
- Gross operating margin -€25,033
down €25,033 (-30.9%), from €81,054 to €56,021
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 | €413,543 | €405,417 | -€8,126 | -2.0% |
| Fixed assets | 21/28 | €392,359 | €375,691 | -€16,668 | -4.2% |
| Tangible fixed assets | 22/27 | €391,609 | €374,941 | -€16,668 | -4.3% |
| Land and buildings | 22 | €334,057 | €305,247 | -€28,810 | -8.6% |
| Plant, machinery and equipment | 23 | €37,363 | €57,125 | +€19,762 | +52.9% |
| Furniture and vehicles | 24 | €20,189 | €12,570 | -€7,620 | -37.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €21,184 | €29,726 | +€8,542 | +40.3% |
| Amounts receivable within one year | 40/41 | €4,594 | €8,355 | +€3,761 | +81.9% |
| Trade receivables | 40 | €2,770 | €6,731 | +€3,961 | +143% |
| Other amounts receivable | 41 | €1,823 | €1,624 | -€199 | -10.9% |
| Cash at bank and in hand | 54/58 | €15,794 | €20,709 | +€4,915 | +31.1% |
| Deferred charges and accrued income | 490/1 | €796 | €662 | -€134 | -16.8% |
| Total equity and liabilities | 10/49 | €413,543 | €405,417 | -€8,126 | -2.0% |
| Equity | 10/15 | €22,879 | €10,888 | -€11,991 | -52.4% |
| Contributions | 10/11 | €10,200 | €5,100 | -€5,100 | -50.0% |
| Profit (loss) carried forward | 14 | €12,679 | €5,788 | -€6,891 | -54.4% |
| Amounts payable | 17/49 | €390,664 | €394,529 | +€3,866 | +1.0% |
| Amounts payable after more than one year | 17 | €334,253 | €331,621 | -€2,632 | -0.8% |
| Financial debts | 170/4 | €334,253 | €331,621 | -€2,632 | -0.8% |
| Amounts payable within one year | 42/48 | €56,411 | €59,308 | +€2,897 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €25,092 | €26,261 | +€1,169 | +4.7% |
| Trade debts | 44 | €0 | €4,720 | +€4,720 | |
| Suppliers | 440/4 | €0 | €4,720 | +€4,720 | |
| Taxes, remuneration and social security | 45 | €0 | €310 | +€310 | |
| Taxes | 450/3 | €0 | €310 | +€310 | |
| Other amounts payable | 47/48 | €31,318 | €28,017 | -€3,301 | -10.5% |
| Accrued charges and deferred income | 492/3 | - | €3,600 | +€3,600 | |
| Turnover | 70 | €138,496 | - | -€138,496 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,110 | - | -€61,110 | |
| Remuneration, social security and pensions | 62 | €634 | €576 | -€58 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,733 | €45,957 | +€1,225 | +2.7% |
| Other operating charges | 640/8 | €3,827 | €5,181 | +€1,354 | +35.4% |
| Gross operating margin | 9900 | €81,054 | €56,021 | -€25,033 | -30.9% |
| Operating profit (loss) | 9901 | €31,861 | €4,307 | -€27,554 | -86.5% |
| Financial income | 75/76B | €86 | €96 | +€11 | +12.3% |
| Recurring financial income | 75 | €86 | €96 | +€11 | +12.3% |
| Financial charges | 65/66B | €10,791 | €10,958 | +€167 | +1.5% |
| Recurring financial charges | 65 | €10,791 | €10,958 | +€167 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €21,155 | -€6,555 | -€27,710 | |
| Income taxes | 67/77 | €0 | €339 | +€339 | |
| Profit (loss) for the period | 9904 | €21,155 | -€6,893 | -€28,049 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,155 | -€6,893 | -€28,049 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.