AQUASIS: 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.
AQUASIS
Largest movements
- Receivables within one year -€2,932
down €2,932 (-94.6%), from €3,099 to €167
of which Other amounts receivable: -€3,099
- Tangible fixed assets +€2,766
up €2,766 (+6.2%), from €44,840 to €47,606
of which Other tangible fixed assets: +€7,494
- Profit (loss) carried forward +€3,829
no longer reported in 2025 (was -€3,829)
- Current portion of long-term debt -€3,487
down €3,487 (-54.1%), from €6,450 to €2,963
- Reserves +€3,108
up €3,108 (+8.1%), from €38,161 to €41,269
- Debts after one year -€2,963
no longer reported in 2025 (was €2,963)
- Other debts -€2,414
down €2,414 (-40.8%), from €5,915 to €3,501
- Gross operating margin +€12,316
up €12,316 (+101.1%), from €12,184 to €24,500
- Taxes +€2,751
up €2,751 (+848.1%), from €324 to €3,075
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 | €79,319 | €78,929 | -€389 | -0.5% |
| Fixed assets | 21/28 | €45,240 | €48,006 | +€2,766 | +6.1% |
| Tangible fixed assets | 22/27 | €44,840 | €47,606 | +€2,766 | +6.2% |
| Furniture and vehicles | 24 | €6,321 | €6,953 | +€632 | +10.0% |
| Leasing and similar rights | 25 | €12,349 | €6,989 | -€5,359 | -43.4% |
| Other tangible fixed assets | 26 | €26,171 | €33,664 | +€7,494 | +28.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €34,079 | €30,923 | -€3,156 | -9.3% |
| Amounts receivable within one year | 40/41 | €3,099 | €167 | -€2,932 | -94.6% |
| Trade receivables | 40 | - | €167 | +€167 | |
| Other amounts receivable | 41 | €3,099 | - | -€3,099 | |
| Cash at bank and in hand | 54/58 | €30,500 | €30,757 | +€257 | +0.8% |
| Deferred charges and accrued income | 490/1 | €480 | - | -€480 | |
| Total equity and liabilities | 10/49 | €79,319 | €78,929 | -€389 | -0.5% |
| Equity | 10/15 | €61,600 | €68,537 | +€6,937 | +11.3% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €38,161 | €41,269 | +€3,108 | +8.1% |
| Distributable reserves | 133 | €38,161 | €41,269 | +€3,108 | +8.1% |
| Profit (loss) carried forward | 14 | -€3,829 | - | +€3,829 | |
| Amounts payable | 17/49 | €17,719 | €10,392 | -€7,327 | -41.3% |
| Amounts payable after more than one year | 17 | €2,963 | - | -€2,963 | |
| Financial debts | 170/4 | €2,963 | - | -€2,963 | |
| Amounts payable within one year | 42/48 | €14,756 | €10,392 | -€4,363 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €6,450 | €2,963 | -€3,487 | -54.1% |
| Trade debts | 44 | €1,120 | €395 | -€725 | -64.7% |
| Suppliers | 440/4 | €1,120 | €395 | -€725 | -64.7% |
| Taxes, remuneration and social security | 45 | €1,270 | €3,533 | +€2,263 | +178.2% |
| Taxes | 450/3 | €1,270 | €3,533 | +€2,263 | +178.2% |
| Other amounts payable | 47/48 | €5,915 | €3,501 | -€2,414 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,998 | €12,050 | +€51 | +0.4% |
| Other operating charges | 640/8 | €2,295 | €2,315 | +€20 | +0.9% |
| Gross operating margin | 9900 | €12,184 | €24,500 | +€12,316 | +101.1% |
| Operating profit (loss) | 9901 | -€2,109 | €10,136 | +€12,244 | |
| Financial income | 75/76B | €31 | €47 | +€16 | +52.9% |
| Recurring financial income | 75 | €31 | €47 | +€16 | +52.9% |
| Financial charges | 65/66B | €402 | €170 | -€232 | -57.6% |
| Recurring financial charges | 65 | €402 | €170 | -€232 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,480 | €10,012 | +€12,492 | |
| Income taxes | 67/77 | €324 | €3,075 | +€2,751 | +848.1% |
| Profit (loss) for the period | 9904 | -€2,804 | €6,937 | +€9,742 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,804 | €6,937 | +€9,742 |
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 3 October 2026 via checked.be.