Aquatime: 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.
Aquatime
Largest movements
- Cash -€29,668
down €29,668 (-35.5%), from €83,489 to €53,822
mainly Receivables within one year (-€26,518) and Debts after one year (-€13,321)
- Receivables within one year +€26,518
up €26,518 (+59.2%), from €44,799 to €71,317
of which Trade receivables: +€27,000
- Tangible fixed assets -€25,544
down €25,544 (-15.9%), from €160,228 to €134,684
of which Furniture and vehicles: -€18,015
- Debts after one year -€13,321
down €13,321 (-14.4%), from €92,583 to €79,262
- Other debts -€12,771
down €12,771 (-16.9%), from €75,744 to €62,972
- Reserves +€7,829
up €7,829 (+9.5%), from €82,738 to €90,566
- Trade debts -€4,573
down €4,573 (-37.3%), from €12,265 to €7,692
- Tax, wage and social debts -€4,466
down €4,466 (-69.3%), from €6,445 to €1,979
- Gross operating margin +€2,903
up €2,903 (+8.3%), from €35,157 to €38,060
- Taxes +€707
up €707 (+56.5%), from €1,250 to €1,957
- Depreciation -€478
down €478 (-1.8%), from €26,022 to €25,544
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 | €288,516 | €259,823 | -€28,693 | -9.9% |
| Fixed assets | 21/28 | €160,228 | €134,684 | -€25,544 | -15.9% |
| Tangible fixed assets | 22/27 | €160,228 | €134,684 | -€25,544 | -15.9% |
| Plant, machinery and equipment | 23 | €7,529 | €0 | -€7,529 | -100% |
| Furniture and vehicles | 24 | €152,699 | €134,684 | -€18,015 | -11.8% |
| Current assets | 29/58 | €128,288 | €125,139 | -€3,149 | -2.5% |
| Amounts receivable within one year | 40/41 | €44,799 | €71,317 | +€26,518 | +59.2% |
| Trade receivables | 40 | €41,416 | €68,416 | +€27,000 | +65.2% |
| Other amounts receivable | 41 | €3,383 | €2,901 | -€482 | -14.2% |
| Cash at bank and in hand | 54/58 | €83,489 | €53,822 | -€29,668 | -35.5% |
| Total equity and liabilities | 10/49 | €288,516 | €259,823 | -€28,693 | -9.9% |
| Equity | 10/15 | €85,238 | €93,066 | +€7,829 | +9.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €82,738 | €90,566 | +€7,829 | +9.5% |
| Distributable reserves | 133 | €82,738 | €90,566 | +€7,829 | +9.5% |
| Amounts payable | 17/49 | €203,279 | €166,757 | -€36,522 | -18.0% |
| Amounts payable after more than one year | 17 | €92,583 | €79,262 | -€13,321 | -14.4% |
| Financial debts | 170/4 | €92,583 | €79,262 | -€13,321 | -14.4% |
| Amounts payable within one year | 42/48 | €110,695 | €87,495 | -€23,201 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €15,867 | €13,321 | -€2,546 | -16.0% |
| Trade debts | 44 | €12,265 | €7,692 | -€4,573 | -37.3% |
| Suppliers | 440/4 | €12,265 | €7,692 | -€4,573 | -37.3% |
| Advances received on contracts in progress | 46 | €375 | €1,529 | +€1,155 | +308% |
| Taxes, remuneration and social security | 45 | €6,445 | €1,979 | -€4,466 | -69.3% |
| Taxes | 450/3 | €6,445 | €1,979 | -€4,466 | -69.3% |
| Other amounts payable | 47/48 | €75,744 | €62,972 | -€12,771 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,022 | €25,544 | -€478 | -1.8% |
| Other operating charges | 640/8 | €529 | €598 | +€68 | +12.9% |
| Gross operating margin | 9900 | €35,157 | €38,060 | +€2,903 | +8.3% |
| Operating profit (loss) | 9901 | €8,605 | €11,918 | +€3,313 | +38.5% |
| Financial income | 75/76B | €46 | €26 | -€20 | -43.2% |
| Recurring financial income | 75 | €46 | €26 | -€20 | -43.2% |
| Financial charges | 65/66B | €2,493 | €2,159 | -€335 | -13.4% |
| Recurring financial charges | 65 | €2,493 | €2,159 | -€335 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €6,158 | €9,786 | +€3,628 | +58.9% |
| Income taxes | 67/77 | €1,250 | €1,957 | +€707 | +56.5% |
| Profit (loss) for the period | 9904 | €4,908 | €7,829 | +€2,921 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,908 | €7,829 | +€2,921 | +59.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.