Aquariatics: 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.
Aquariatics
Largest movements
- Receivables within one year +€28,686
up €28,686 (+267%), from €10,739 to €39,425
of which Trade receivables: +€27,748
- Tangible fixed assets -€3,599
down €3,599 (-45.6%), from €7,898 to €4,299
of which Plant, machinery and equipment: -€2,274
- Stocks and contracts +€3,527
up €3,527 (+38.7%), from €9,117 to €12,645
- Cash +€2,736
up €2,736 (+4,583%), from €60 to €2,796
mainly Net result for the year (+€31,749) and Tax, wage and social debts (+€21,273)
- Profit (loss) carried forward +€31,749
up €31,749 (+19.8%), from -€160,004 to -€128,254
- Trade debts -€23,904
down €23,904 (-32.8%), from €72,941 to €49,037
- Tax, wage and social debts +€21,273
up €21,273 (+227%), from €9,354 to €30,627
of which Taxes: +€21,648
- Short-term financial debts +€7,061
up €7,061 (+10.1%), from €70,000 to €77,061
- Debts after one year -€4,266
down €4,266 (-100%), from €4,266 to €0
- Gross operating margin +€21,093
up €21,093 (+67.2%), from €31,401 to €52,494
- Staff costs -€8,739
down €8,739 (-98.8%), from €8,843 to €104
- Other operating charges +€4,293
up €4,293 (+128%), from €3,366 to €7,659
- Taxes +€1,988
up €1,988 (+2,408%), from €83 to €2,070
- Depreciation -€1,508
down €1,508 (-29.3%), from €5,153 to €3,645
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 | €29,354 | €60,748 | +€31,393 | +107% |
| Fixed assets | 21/28 | €8,204 | €4,559 | -€3,645 | -44.4% |
| Intangible fixed assets | 21 | €306 | €260 | -€46 | -15.0% |
| Tangible fixed assets | 22/27 | €7,898 | €4,299 | -€3,599 | -45.6% |
| Land and buildings | 22 | €1,460 | €1,266 | -€194 | -13.3% |
| Plant, machinery and equipment | 23 | €4,088 | €1,814 | -€2,274 | -55.6% |
| Furniture and vehicles | 24 | €2,350 | €1,219 | -€1,131 | -48.1% |
| Current assets | 29/58 | €21,151 | €56,188 | +€35,038 | +166% |
| Stocks and contracts in progress | 3 | €9,117 | €12,645 | +€3,527 | +38.7% |
| Stocks | 30/36 | €9,117 | €12,645 | +€3,527 | +38.7% |
| Amounts receivable within one year | 40/41 | €10,739 | €39,425 | +€28,686 | +267% |
| Trade receivables | 40 | €10,701 | €38,450 | +€27,748 | +259% |
| Other amounts receivable | 41 | €38 | €975 | +€937 | +2,488% |
| Cash at bank and in hand | 54/58 | €60 | €2,796 | +€2,736 | +4,583% |
| Deferred charges and accrued income | 490/1 | €1,234 | €1,323 | +€89 | +7.2% |
| Total equity and liabilities | 10/49 | €29,354 | €60,748 | +€31,393 | +107% |
| Equity | 10/15 | -€155,004 | -€123,254 | +€31,749 | +20.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,004 | -€128,254 | +€31,749 | +19.8% |
| Amounts payable | 17/49 | €184,358 | €184,002 | -€356 | -0.2% |
| Amounts payable after more than one year | 17 | €4,266 | €0 | -€4,266 | -100% |
| Financial debts | 170/4 | €4,266 | €0 | -€4,266 | -100% |
| Amounts payable within one year | 42/48 | €180,093 | €183,642 | +€3,550 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €9,246 | €6,993 | -€2,253 | -24.4% |
| Financial debts | 43 | €70,000 | €77,061 | +€7,061 | +10.1% |
| Credit institutions | 430/8 | €70,000 | €77,061 | +€7,061 | +10.1% |
| Trade debts | 44 | €72,941 | €49,037 | -€23,904 | -32.8% |
| Suppliers | 440/4 | €72,941 | €49,037 | -€23,904 | -32.8% |
| Taxes, remuneration and social security | 45 | €9,354 | €30,627 | +€21,273 | +227% |
| Taxes | 450/3 | €8,979 | €30,627 | +€21,648 | +241% |
| Remuneration and social security | 454/9 | €374 | €0 | -€374 | -100% |
| Other amounts payable | 47/48 | €18,552 | €19,925 | +€1,373 | +7.4% |
| Accrued charges and deferred income | 492/3 | €0 | €360 | +€360 | |
| Remuneration, social security and pensions | 62 | €8,843 | €104 | -€8,739 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,153 | €3,645 | -€1,508 | -29.3% |
| Other operating charges | 640/8 | €3,366 | €7,659 | +€4,293 | +128% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €31,401 | €52,494 | +€21,093 | +67.2% |
| Operating profit (loss) | 9901 | €14,040 | €41,087 | +€27,047 | +193% |
| Financial income | 75/76B | €1 | €39 | +€38 | +3,646% |
| Recurring financial income | 75 | €1 | €39 | +€38 | +3,646% |
| Financial charges | 65/66B | €8,171 | €7,306 | -€865 | -10.6% |
| Recurring financial charges | 65 | €8,171 | €7,306 | -€865 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €5,871 | €33,820 | +€27,949 | +476% |
| Income taxes | 67/77 | €83 | €2,070 | +€1,988 | +2,408% |
| Profit (loss) for the period | 9904 | €5,788 | €31,749 | +€25,961 | +449% |
| Profit (loss) for the period to be appropriated | 9905 | €5,788 | €31,749 | +€25,961 | +449% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.