AquaSISports: what changed
AquaSISports
Largest movements
- Formation expenses -€571
down €571 (-22.2%), from €2,564 to €1,994
- Cash +€218
up €218 (+39.7%), from €549 to €767
mainly Net result for the year (+€1,150) and Depreciation (+€755)
- Tangible fixed assets -€185
down €185 (-41.2%), from €448 to €263
- Receivables within one year -€80
down €80 (-15.5%), from €517 to €437
of which Other amounts receivable: -€73
- Tax, wage and social debts -€1,149
down €1,149 (-54.7%), from €2,100 to €950
- Reserves +€1,062
new in 2025: €1,062
- Other debts -€884
down €884 (-57.7%), from €1,533 to €648
- Trade debts +€745
up €745 (+110%), from €676 to €1,421
- Accrued charges and deferred income -€500
no longer reported in 2025 (was €500)
- Other operating charges -€446
down €446 (-33.0%), from €1,349 to €903
- Financial charges -€396
down €396 (-30.1%), from €1,313 to €917
- Depreciation +€282
up €282 (+59.7%), from €473 to €755
- Gross operating margin -€259
down €259 (-5.9%), from €4,410 to €4,151
- Taxes -€115
down €115 (-21.3%), from €541 to €426
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 | €5,220 | €4,582 | -€637 | -12.2% |
| Formation expenses | 20 | €2,564 | €1,994 | -€571 | -22.2% |
| Fixed assets | 21/28 | €448 | €263 | -€185 | -41.2% |
| Tangible fixed assets | 22/27 | €448 | €263 | -€185 | -41.2% |
| Plant, machinery and equipment | 23 | €448 | €263 | -€185 | -41.2% |
| Current assets | 29/58 | €2,208 | €2,326 | +€118 | +5.3% |
| Amounts receivable within one year | 40/41 | €517 | €437 | -€80 | -15.5% |
| Trade receivables | 40 | €363 | €356 | -€7 | -1.9% |
| Other amounts receivable | 41 | €154 | €81 | -€73 | -47.3% |
| Cash at bank and in hand | 54/58 | €549 | €767 | +€218 | +39.7% |
| Deferred charges and accrued income | 490/1 | €1,141 | €1,121 | -€21 | -1.8% |
| Total equity and liabilities | 10/49 | €5,220 | €4,582 | -€637 | -12.2% |
| Equity | 10/15 | €412 | €1,562 | +€1,150 | +279% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | - | €1,062 | +€1,062 | |
| Distributable reserves | 133 | - | €1,062 | +€1,062 | |
| Profit (loss) carried forward | 14 | -€88 | - | +€88 | |
| Amounts payable | 17/49 | €4,808 | €3,020 | -€1,788 | -37.2% |
| Amounts payable within one year | 42/48 | €4,308 | €3,020 | -€1,288 | -29.9% |
| Trade debts | 44 | €676 | €1,421 | +€745 | +110% |
| Suppliers | 440/4 | €676 | €1,421 | +€745 | +110% |
| Taxes, remuneration and social security | 45 | €2,100 | €950 | -€1,149 | -54.7% |
| Taxes | 450/3 | €2,100 | €950 | -€1,149 | -54.7% |
| Other amounts payable | 47/48 | €1,533 | €648 | -€884 | -57.7% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Non-recurring operating income | 76A | - | €12,397 | +€12,397 | |
| Remuneration, social security and pensions | 62 | €38 | - | -€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €755 | +€282 | +59.7% |
| Other operating charges | 640/8 | €1,349 | €903 | -€446 | -33.0% |
| Gross operating margin | 9900 | €4,410 | €4,151 | -€259 | -5.9% |
| Operating profit (loss) | 9901 | €2,550 | €2,493 | -€57 | -2.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,313 | €917 | -€396 | -30.1% |
| Recurring financial charges | 65 | €1,313 | €917 | -€396 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €1,237 | €1,576 | +€339 | +27.4% |
| Income taxes | 67/77 | €541 | €426 | -€115 | -21.3% |
| Profit (loss) for the period | 9904 | €696 | €1,150 | +€454 | +65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €696 | €1,150 | +€454 | +65.3% |
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 2 November 2026 via checked.be.