AQUASANIPLUS: 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.
AQUASANIPLUS
Largest movements
- Cash +€58,609
up €58,609 (+85.5%), from €68,521 to €127,131
mainly Net result for the year (+€43,406) and Tax, wage and social debts (+€15,645)
- Stocks and contracts -€14,169
down €14,169 (-33.4%), from €42,362 to €28,193
- Reserves +€43,406
up €43,406 (+21.0%), from €206,261 to €249,666
of which Distributable reserves: +€46,406
- Tax, wage and social debts +€15,645
up €15,645 (+75.2%), from €20,791 to €36,435
of which Taxes: +€18,073
- Debts after one year -€13,223
down €13,223 (-8.5%), from €156,024 to €142,801
- Gross operating margin +€37,112
up €37,112 (+38.4%), from €96,548 to €133,660
- Taxes +€15,324
up €15,324 (+215%), from €7,131 to €22,455
- Staff costs +€6,983
up €6,983 (+12.9%), from €54,000 to €60,983
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 | €476,571 | €521,247 | +€44,676 | +9.4% |
| Fixed assets | 21/28 | €343,165 | €339,876 | -€3,288 | -1.0% |
| Tangible fixed assets | 22/27 | €343,165 | €339,876 | -€3,288 | -1.0% |
| Plant, machinery and equipment | 23 | €5,599 | €2,310 | -€3,288 | -58.7% |
| Assets under construction and advance payments | 27 | €337,566 | €337,566 | = | 0.0% |
| Current assets | 29/58 | €133,406 | €181,371 | +€47,964 | +36.0% |
| Stocks and contracts in progress | 3 | €42,362 | €28,193 | -€14,169 | -33.4% |
| Stocks | 30/36 | €42,362 | €28,193 | -€14,169 | -33.4% |
| Amounts receivable within one year | 40/41 | €19,844 | €23,826 | +€3,982 | +20.1% |
| Trade receivables | 40 | €18,137 | €21,917 | +€3,780 | +20.8% |
| Other amounts receivable | 41 | €1,707 | €1,909 | +€202 | +11.8% |
| Cash at bank and in hand | 54/58 | €68,521 | €127,131 | +€58,609 | +85.5% |
| Deferred charges and accrued income | 490/1 | €2,679 | €2,221 | -€458 | -17.1% |
| Total equity and liabilities | 10/49 | €476,571 | €521,247 | +€44,676 | +9.4% |
| Equity | 10/15 | €236,261 | €279,666 | +€43,406 | +18.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €206,261 | €249,666 | +€43,406 | +21.0% |
| Non-distributable reserves | 130/1 | €3,000 | €0 | -€3,000 | -100% |
| Reserves not available under the articles | 1311 | €3,000 | €0 | -€3,000 | -100% |
| Distributable reserves | 133 | €203,261 | €249,666 | +€46,406 | +22.8% |
| Amounts payable | 17/49 | €240,310 | €241,580 | +€1,270 | +0.5% |
| Amounts payable after more than one year | 17 | €156,024 | €142,801 | -€13,223 | -8.5% |
| Financial debts | 170/4 | €156,024 | €142,801 | -€13,223 | -8.5% |
| Amounts payable within one year | 42/48 | €84,224 | €98,779 | +€14,555 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €13,062 | €13,223 | +€161 | +1.2% |
| Trade debts | 44 | €2,291 | €1,091 | -€1,200 | -52.4% |
| Suppliers | 440/4 | €2,291 | €1,091 | -€1,200 | -52.4% |
| Taxes, remuneration and social security | 45 | €20,791 | €36,435 | +€15,645 | +75.2% |
| Taxes | 450/3 | €14,815 | €32,888 | +€18,073 | +122% |
| Remuneration and social security | 454/9 | €5,976 | €3,548 | -€2,428 | -40.6% |
| Other amounts payable | 47/48 | €48,080 | €48,030 | -€50 | -0.1% |
| Accrued charges and deferred income | 492/3 | €62 | €0 | -€62 | -100% |
| Remuneration, social security and pensions | 62 | €54,000 | €60,983 | +€6,983 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,799 | €3,288 | -€511 | -13.4% |
| Other operating charges | 640/8 | €1,802 | €990 | -€812 | -45.1% |
| Gross operating margin | 9900 | €96,548 | €133,660 | +€37,112 | +38.4% |
| Operating profit (loss) | 9901 | €36,947 | €68,399 | +€31,451 | +85.1% |
| Financial income | 75/76B | €344 | €146 | -€198 | -57.5% |
| Recurring financial income | 75 | €344 | €146 | -€198 | -57.5% |
| Financial charges | 65/66B | €2,825 | €2,683 | -€141 | -5.0% |
| Recurring financial charges | 65 | €2,825 | €2,683 | -€141 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €34,466 | €65,861 | +€31,395 | +91.1% |
| Income taxes | 67/77 | €7,131 | €22,455 | +€15,324 | +215% |
| Profit (loss) for the period | 9904 | €27,335 | €43,406 | +€16,071 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,335 | €43,406 | +€16,071 | +58.8% |
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 16 October 2026 via checked.be.