Aquapphia: what changed
Aquapphia
Largest movements
- Cash -€13,625
down €13,625 (-26.0%), from €52,486 to €38,861
mainly Net result for the year (-€16,665) and Accrued charges and deferred income (-€2,275)
- Tangible fixed assets -€975
down €975 (-22.4%), from €4,354 to €3,378
- Profit (loss) carried forward -€16,665
down €16,665 (-5.3%), from -€312,976 to -€329,641
- Trade debts +€3,387
up €3,387 (+61.9%), from €5,467 to €8,854
- Accrued charges and deferred income -€2,275
down €2,275 (-82.7%), from €2,750 to €475
- Other debts +€775
up €775 (+0.2%), from €349,974 to €350,749
- Gross operating margin -€32,405
down €32,405, from €18,381 to -€14,024
- Depreciation +€333
up €333 (+19.4%), from €1,716 to €2,049
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,764 | €42,837 | -€14,928 | -25.8% |
| Fixed assets | 21/28 | €4,354 | €3,378 | -€975 | -22.4% |
| Tangible fixed assets | 22/27 | €4,354 | €3,378 | -€975 | -22.4% |
| Plant, machinery and equipment | 23 | €4,354 | €3,378 | -€975 | -22.4% |
| Current assets | 29/58 | €53,411 | €39,458 | -€13,952 | -26.1% |
| Stocks and contracts in progress | 3 | €169 | €169 | = | 0.0% |
| Stocks | 30/36 | €169 | €169 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €421 | €428 | +€7 | +1.7% |
| Other amounts receivable | 41 | €421 | €428 | +€7 | +1.7% |
| Cash at bank and in hand | 54/58 | €52,486 | €38,861 | -€13,625 | -26.0% |
| Deferred charges and accrued income | 490/1 | €335 | - | -€335 | |
| Total equity and liabilities | 10/49 | €57,764 | €42,837 | -€14,928 | -25.8% |
| Equity | 10/15 | -€300,576 | -€317,241 | -€16,665 | -5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€312,976 | -€329,641 | -€16,665 | -5.3% |
| Amounts payable | 17/49 | €358,341 | €360,077 | +€1,737 | +0.5% |
| Amounts payable within one year | 42/48 | €355,591 | €359,602 | +€4,011 | +1.1% |
| Trade debts | 44 | €5,467 | €8,854 | +€3,387 | +61.9% |
| Suppliers | 440/4 | €5,467 | €8,854 | +€3,387 | +61.9% |
| Advances received on contracts in progress | 46 | €150 | - | -€150 | |
| Other amounts payable | 47/48 | €349,974 | €350,749 | +€775 | +0.2% |
| Accrued charges and deferred income | 492/3 | €2,750 | €475 | -€2,275 | -82.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,716 | €2,049 | +€333 | +19.4% |
| Other operating charges | 640/8 | €594 | €481 | -€112 | -18.9% |
| Gross operating margin | 9900 | €18,381 | -€14,024 | -€32,405 | |
| Operating profit (loss) | 9901 | €16,072 | -€16,554 | -€32,626 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €133 | €111 | -€22 | -16.5% |
| Recurring financial charges | 65 | €133 | €111 | -€22 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €15,940 | -€16,665 | -€32,604 | |
| Profit (loss) for the period | 9904 | €15,940 | -€16,665 | -€32,604 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,940 | -€16,665 | -€32,604 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.