AQUASPHERE: 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.
AQUASPHERE
Largest movements
- Receivables within one year -€9,800
down €9,800 (-100.0%), from €9,800 to €0
of which Other amounts receivable: -€9,800
- Tangible fixed assets -€3,115
down €3,115 (-42.0%), from €7,424 to €4,309
of which Plant, machinery and equipment: -€3,046
- Stocks and contracts -€2,085
down €2,085 (-8.1%), from €25,849 to €23,763
- Cash +€1,031
up €1,031 (+10.5%), from €9,811 to €10,842
mainly Receivables within one year (+€9,800) and Depreciation (+€3,593)
- Profit (loss) carried forward -€12,622
down €12,622 (-133.3%), from -€9,471 to -€22,093
- Trade debts -€1,393
down €1,393 (-37.7%), from €3,696 to €2,303
- Gross operating margin +€638
up €638 (+7.0%), from -€9,099 to -€8,461
- Depreciation -€523
down €523 (-12.7%), from €4,116 to €3,593
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 | €54,703 | €40,756 | -€13,947 | -25.5% |
| Fixed assets | 21/28 | €9,224 | €6,109 | -€3,115 | -33.8% |
| Tangible fixed assets | 22/27 | €7,424 | €4,309 | -€3,115 | -42.0% |
| Plant, machinery and equipment | 23 | €6,562 | €3,516 | -€3,046 | -46.4% |
| Furniture and vehicles | 24 | €862 | €793 | -€69 | -8.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €45,479 | €34,647 | -€10,832 | -23.8% |
| Stocks and contracts in progress | 3 | €25,849 | €23,763 | -€2,085 | -8.1% |
| Stocks | 30/36 | €25,849 | €23,763 | -€2,085 | -8.1% |
| Amounts receivable within one year | 40/41 | €9,800 | €0 | -€9,800 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,800 | €0 | -€9,800 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,811 | €10,842 | +€1,031 | +10.5% |
| Deferred charges and accrued income | 490/1 | €20 | €42 | +€22 | +113.1% |
| Total equity and liabilities | 10/49 | €54,703 | €40,756 | -€13,947 | -25.5% |
| Equity | 10/15 | €47,204 | €34,582 | -€12,622 | -26.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €37,675 | €37,675 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,416 | €1,416 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,416 | €1,416 | = | 0.0% |
| Distributable reserves | 133 | €36,259 | €36,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,471 | -€22,093 | -€12,622 | -133.3% |
| Amounts payable | 17/49 | €7,499 | €6,174 | -€1,325 | -17.7% |
| Amounts payable within one year | 42/48 | €7,487 | €6,174 | -€1,314 | -17.5% |
| Trade debts | 44 | €3,696 | €2,303 | -€1,393 | -37.7% |
| Suppliers | 440/4 | €3,696 | €2,303 | -€1,393 | -37.7% |
| Taxes, remuneration and social security | 45 | €2,733 | €2,718 | -€15 | -0.5% |
| Taxes | 450/3 | €646 | €632 | -€14 | -2.1% |
| Remuneration and social security | 454/9 | €2,087 | €2,086 | -€1 | -0.1% |
| Other amounts payable | 47/48 | €1,058 | €1,153 | +€95 | +8.9% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,116 | €3,593 | -€523 | -12.7% |
| Other operating charges | 640/8 | €699 | €722 | +€23 | +3.3% |
| Gross operating margin | 9900 | -€9,099 | -€8,461 | +€638 | +7.0% |
| Operating profit (loss) | 9901 | -€13,914 | -€12,776 | +€1,138 | +8.2% |
| Financial income | 75/76B | €412 | €337 | -€75 | -18.2% |
| Recurring financial income | 75 | €412 | €337 | -€75 | -18.2% |
| Financial charges | 65/66B | €138 | €183 | +€45 | +32.8% |
| Recurring financial charges | 65 | €138 | €183 | +€45 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,640 | -€12,622 | +€1,018 | +7.5% |
| Profit (loss) for the period | 9904 | -€13,640 | -€12,622 | +€1,018 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,640 | -€12,622 | +€1,018 | +7.5% |
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.