AQUAVINO: what changed
AQUAVINO
Largest movements
- Cash -€34,145
down €34,145 (-98.9%), from €34,541 to €396
mainly Receivables within one year (-€19,642) and Deferred charges and accrued income (-€14,725)
- Receivables within one year +€19,642
up €19,642 (+122%), from €16,163 to €35,805
of which Trade receivables: +€17,642
- Deferred charges and accrued income +€14,725
new in 2025: €14,725
- Current investments +€10,503
up €10,503 (+21.0%), from €50,000 to €60,503
- Reserves +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Other debts -€7,959
down €7,959 (-75.4%), from €10,556 to €2,597
- Tax, wage and social debts -€4,865
down €4,865 (-34.3%), from €14,168 to €9,303
- Profit (loss) carried forward -€1,639
down €1,639 (-11.8%), from €13,919 to €12,280
- Gross operating margin -€51,470
down €51,470 (-58.7%), from €87,745 to €36,275
- Taxes -€10,214
down €10,214 (-49.8%), from €20,500 to €10,286
- Depreciation -€1,840
down €1,840 (-81.6%), from €2,254 to €415
- Financial income +€1,044
up €1,044 (+4,794%), from €22 to €1,066
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 | €100,704 | €112,178 | +€11,474 | +11.4% |
| Fixed assets | 21/28 | - | €749 | +€749 | |
| Tangible fixed assets | 22/27 | - | €749 | +€749 | |
| Furniture and vehicles | 24 | - | €749 | +€749 | |
| Current assets | 29/58 | €100,704 | €111,428 | +€10,725 | +10.6% |
| Amounts receivable within one year | 40/41 | €16,163 | €35,805 | +€19,642 | +122% |
| Trade receivables | 40 | €16,163 | €33,805 | +€17,642 | +109% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Current investments | 50/53 | €50,000 | €60,503 | +€10,503 | +21.0% |
| Cash at bank and in hand | 54/58 | €34,541 | €396 | -€34,145 | -98.9% |
| Deferred charges and accrued income | 490/1 | - | €14,725 | +€14,725 | |
| Total equity and liabilities | 10/49 | €100,704 | €112,178 | +€11,474 | +11.4% |
| Equity | 10/15 | €63,979 | €87,340 | +€23,361 | +36.5% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Distributable reserves | 133 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Profit (loss) carried forward | 14 | €13,919 | €12,280 | -€1,639 | -11.8% |
| Amounts payable | 17/49 | €36,724 | €24,838 | -€11,887 | -32.4% |
| Amounts payable within one year | 42/48 | €36,724 | €24,838 | -€11,887 | -32.4% |
| Trade debts | 44 | €12,000 | €12,937 | +€937 | +7.8% |
| Suppliers | 440/4 | €12,000 | €12,937 | +€937 | +7.8% |
| Taxes, remuneration and social security | 45 | €14,168 | €9,303 | -€4,865 | -34.3% |
| Taxes | 450/3 | €14,168 | €9,303 | -€4,865 | -34.3% |
| Other amounts payable | 47/48 | €10,556 | €2,597 | -€7,959 | -75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,254 | €415 | -€1,840 | -81.6% |
| Other operating charges | 640/8 | - | €662 | +€662 | |
| Gross operating margin | 9900 | €87,745 | €36,275 | -€51,470 | -58.7% |
| Operating profit (loss) | 9901 | €85,491 | €35,198 | -€50,292 | -58.8% |
| Financial income | 75/76B | €22 | €1,066 | +€1,044 | +4,794% |
| Recurring financial income | 75 | €22 | €1,066 | +€1,044 | +4,794% |
| Financial charges | 65/66B | €260 | €951 | +€691 | +266% |
| Recurring financial charges | 65 | €260 | €951 | +€691 | +266% |
| Profit (loss) for the period before taxes | 9903 | €85,252 | €35,313 | -€49,939 | -58.6% |
| Income taxes | 67/77 | €20,500 | €10,286 | -€10,214 | -49.8% |
| Profit (loss) for the period | 9904 | €64,752 | €25,027 | -€39,726 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,752 | €25,027 | -€39,726 | -61.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.