AQUAVISTA: 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.
AQUAVISTA
Largest movements
- Cash -€22,783
down €22,783 (-82.8%), from €27,516 to €4,734
mainly Tax, wage and social debts (-€22,112) and Debts after one year (-€13,911)
- Receivables within one year -€15,416
down €15,416 (-41.4%), from €37,276 to €21,860
of which Trade receivables: -€15,416
- Tangible fixed assets -€14,392
down €14,392 (-30.3%), from €47,551 to €33,158
of which Furniture and vehicles: -€15,089
- Tax, wage and social debts -€22,112
down €22,112 (-82.7%), from €26,727 to €4,615
of which Taxes: -€19,922
- Debts after one year -€13,911
no longer reported in 2025 (was €13,911)
- Profit (loss) carried forward -€9,585
down €9,585, from €37 to -€9,548
- Current portion of long-term debt -€3,940
down €3,940 (-22.1%), from €17,851 to €13,911
- Other debts -€2,223
down €2,223 (-14.9%), from €14,964 to €12,742
- Purchases and services -€215,658
no longer reported in 2025 (was €215,658)
- Gross operating margin -€57,905
down €57,905 (-80.1%), from €72,333 to €14,428
- Taxes -€15,615
down €15,615 (-98.6%), from €15,844 to €229
- Staff costs +€4,020
new in 2025: €4,020
- Financial charges -€1,875
down €1,875 (-61.3%), from €3,060 to €1,185
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 | €113,453 | €59,872 | -€53,582 | -47.2% |
| Fixed assets | 21/28 | €47,671 | €33,278 | -€14,392 | -30.2% |
| Tangible fixed assets | 22/27 | €47,551 | €33,158 | -€14,392 | -30.3% |
| Plant, machinery and equipment | 23 | €2,284 | €2,981 | +€697 | +30.5% |
| Furniture and vehicles | 24 | €45,267 | €30,178 | -€15,089 | -33.3% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €65,783 | €26,593 | -€39,189 | -59.6% |
| Amounts receivable within one year | 40/41 | €37,276 | €21,860 | -€15,416 | -41.4% |
| Trade receivables | 40 | €37,270 | €21,853 | -€15,416 | -41.4% |
| Other amounts receivable | 41 | €7 | €7 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,516 | €4,734 | -€22,783 | -82.8% |
| Deferred charges and accrued income | 490/1 | €990 | - | -€990 | |
| Total equity and liabilities | 10/49 | €113,453 | €59,872 | -€53,582 | -47.2% |
| Equity | 10/15 | €36,337 | €26,752 | -€9,585 | -26.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,800 | €33,800 | = | 0.0% |
| Distributable reserves | 133 | €33,800 | €33,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37 | -€9,548 | -€9,585 | |
| Amounts payable | 17/49 | €77,116 | €33,120 | -€43,997 | -57.1% |
| Amounts payable after more than one year | 17 | €13,911 | - | -€13,911 | |
| Financial debts | 170/4 | €13,911 | - | -€13,911 | |
| Amounts payable within one year | 42/48 | €63,206 | €33,120 | -€30,086 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | €17,851 | €13,911 | -€3,940 | -22.1% |
| Trade debts | 44 | €3,663 | €1,853 | -€1,811 | -49.4% |
| Suppliers | 440/4 | €3,663 | €1,853 | -€1,811 | -49.4% |
| Taxes, remuneration and social security | 45 | €26,727 | €4,615 | -€22,112 | -82.7% |
| Taxes | 450/3 | €24,537 | €4,615 | -€19,922 | -81.2% |
| Remuneration and social security | 454/9 | €2,190 | - | -€2,190 | |
| Other amounts payable | 47/48 | €14,964 | €12,742 | -€2,223 | -14.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €215,658 | - | -€215,658 | |
| Remuneration, social security and pensions | 62 | - | €4,020 | +€4,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,920 | €16,416 | -€503 | -3.0% |
| Other operating charges | 640/8 | €2,673 | €2,164 | -€509 | -19.1% |
| Gross operating margin | 9900 | €72,333 | €14,428 | -€57,905 | -80.1% |
| Operating profit (loss) | 9901 | €52,740 | -€8,172 | -€60,912 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,060 | €1,185 | -€1,875 | -61.3% |
| Recurring financial charges | 65 | €3,060 | €1,185 | -€1,875 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €49,681 | -€9,356 | -€59,037 | |
| Income taxes | 67/77 | €15,844 | €229 | -€15,615 | -98.6% |
| Profit (loss) for the period | 9904 | €33,837 | -€9,585 | -€43,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,837 | -€9,585 | -€43,422 |
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 8 October 2026 via checked.be.