Aquascaper: what changed
Two fiscal 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.
Aquascaper
Largest movements
- Stocks and contracts +€25,835
up €25,835 (+47.9%), from €53,987 to €79,822
- Tangible fixed assets -€6,138
down €6,138 (-67.6%), from €9,083 to €2,945
of which Plant, machinery and equipment: -€5,897
- Receivables within one year -€5,422
down €5,422 (-55.3%), from €9,798 to €4,375
of which Trade receivables: -€3,180
- Profit (loss) carried forward +€35,784
up €35,784, from -€35,784 to €0
- Debts after one year -€11,304
down €11,304 (-100.0%), from €11,304 to €0
- Reserves -€9,542
down €9,542 (-45.6%), from €20,908 to €11,366
- Trade debts +€7,136
up €7,136 (+61.1%), from €11,687 to €18,822
- Other debts -€3,788
down €3,788 (-7.7%), from €49,230 to €45,442
- Gross operating margin +€28,678
up €28,678 (+497.3%), from €5,767 to €34,444
- Depreciation -€4,478
down €4,478 (-40.7%), from €11,006 to €6,528
- Financial charges +€1,030
up €1,030 (+114.0%), from €903 to €1,933
- Taxes +€403
new in 2025: €403
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.
Cash bridge derived
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 | €96,436 | €110,951 | +€14,516 | +15.1% |
| Fixed assets | 21/28 | €12,683 | €6,545 | -€6,138 | -48.4% |
| Tangible fixed assets | 22/27 | €9,083 | €2,945 | -€6,138 | -67.6% |
| Plant, machinery and equipment | 23 | €8,574 | €2,677 | -€5,897 | -68.8% |
| Furniture and vehicles | 24 | €509 | €268 | -€241 | -47.3% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €83,753 | €104,406 | +€20,654 | +24.7% |
| Stocks and contracts in progress | 3 | €53,987 | €79,822 | +€25,835 | +47.9% |
| Stocks | 30/36 | €53,987 | €79,822 | +€25,835 | +47.9% |
| Amounts receivable within one year | 40/41 | €9,798 | €4,375 | -€5,422 | -55.3% |
| Trade receivables | 40 | €7,546 | €4,366 | -€3,180 | -42.1% |
| Other amounts receivable | 41 | €2,251 | €9 | -€2,243 | -99.6% |
| Cash at bank and in hand | 54/58 | €19,863 | €20,075 | +€212 | +1.1% |
| Deferred charges and accrued income | 490/1 | €105 | €135 | +€29 | +27.8% |
| Total equity and liabilities | 10/49 | €96,436 | €110,951 | +€14,516 | +15.1% |
| Equity | 10/15 | €125 | €26,366 | +€26,241 | +21065.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €20,908 | €11,366 | -€9,542 | -45.6% |
| Distributable reserves | 133 | €20,908 | €11,366 | -€9,542 | -45.6% |
| Profit (loss) carried forward | 14 | -€35,784 | €0 | +€35,784 | |
| Amounts payable | 17/49 | €96,311 | €84,586 | -€11,726 | -12.2% |
| Amounts payable after more than one year | 17 | €11,304 | €0 | -€11,304 | -100.0% |
| Financial debts | 170/4 | €11,304 | €0 | -€11,304 | -100.0% |
| Amounts payable within one year | 42/48 | €83,655 | €84,586 | +€930 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €10,118 | €11,304 | +€1,186 | +11.7% |
| Trade debts | 44 | €11,687 | €18,822 | +€7,136 | +61.1% |
| Suppliers | 440/4 | €11,687 | €18,822 | +€7,136 | +61.1% |
| Taxes, remuneration and social security | 45 | €12,621 | €9,017 | -€3,604 | -28.6% |
| Taxes | 450/3 | €9,021 | €6,617 | -€2,404 | -26.6% |
| Remuneration and social security | 454/9 | €3,600 | €2,400 | -€1,200 | -33.3% |
| Other amounts payable | 47/48 | €49,230 | €45,442 | -€3,788 | -7.7% |
| Accrued charges and deferred income | 492/3 | €1,352 | €0 | -€1,352 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,006 | €6,528 | -€4,478 | -40.7% |
| Other operating charges | 640/8 | €439 | €463 | +€24 | +5.5% |
| Gross operating margin | 9900 | €5,767 | €34,444 | +€28,678 | +497.3% |
| Operating profit (loss) | 9901 | -€5,678 | €27,453 | +€33,132 | |
| Financial income | 75/76B | €979 | €1,123 | +€144 | +14.7% |
| Recurring financial income | 75 | €979 | €1,123 | +€144 | +14.7% |
| Financial charges | 65/66B | €903 | €1,933 | +€1,030 | +114.0% |
| Recurring financial charges | 65 | €903 | €1,933 | +€1,030 | +114.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,602 | €26,644 | +€32,246 | |
| Income taxes | 67/77 | - | €403 | +€403 | |
| Profit (loss) for the period | 9904 | -€5,602 | €26,241 | +€31,844 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,602 | €26,241 | +€31,844 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.