AQUI: 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.
AQUI
Largest movements
- Cash -€31,451
down €31,451 (-76.7%), from €41,022 to €9,571
mainly Contributions, distributions and other (-€38,570) and Receivables within one year (-€11,013)
- Receivables within one year +€11,013
up €11,013 (+55.3%), from €19,911 to €30,924
of which Trade receivables: +€13,613
- Reserves -€18,549
down €18,549 (-99.9%), from €18,570 to €21
- Trade debts -€5,902
down €5,902 (-92.8%), from €6,363 to €461
- Tax, wage and social debts +€2,355
up €2,355 (+23.0%), from €10,242 to €12,596
of which Taxes: +€2,414
- Other debts +€1,475
up €1,475 (+5.2%), from €28,291 to €29,766
- Gross operating margin +€1,550
up €1,550 (+5.1%), from €30,513 to €32,063
- Taxes +€562
up €562 (+8.1%), from €6,975 to €7,536
- Depreciation -€471
down €471 (-27.2%), from €1,731 to €1,260
- Other operating charges +€444
up €444 (+84.3%), from €526 to €970
- Financial charges +€397
up €397 (+21.1%), from €1,878 to €2,275
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 | €65,465 | €44,843 | -€20,622 | -31.5% |
| Fixed assets | 21/28 | €4,533 | €4,349 | -€184 | -4.1% |
| Tangible fixed assets | 22/27 | €2,033 | €1,849 | -€184 | -9.0% |
| Plant, machinery and equipment | 23 | €2,033 | €1,849 | -€184 | -9.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €60,933 | €40,494 | -€20,438 | -33.5% |
| Amounts receivable within one year | 40/41 | €19,911 | €30,924 | +€11,013 | +55.3% |
| Trade receivables | 40 | €15,881 | €29,494 | +€13,613 | +85.7% |
| Other amounts receivable | 41 | €4,030 | €1,430 | -€2,600 | -64.5% |
| Cash at bank and in hand | 54/58 | €41,022 | €9,571 | -€31,451 | -76.7% |
| Total equity and liabilities | 10/49 | €65,465 | €44,843 | -€20,622 | -31.5% |
| Equity | 10/15 | €20,570 | €2,021 | -€18,549 | -90.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €18,570 | €21 | -€18,549 | -99.9% |
| Distributable reserves | 133 | €18,570 | €21 | -€18,549 | -99.9% |
| Amounts payable | 17/49 | €44,896 | €42,823 | -€2,073 | -4.6% |
| Amounts payable within one year | 42/48 | €44,896 | €42,823 | -€2,073 | -4.6% |
| Trade debts | 44 | €6,363 | €461 | -€5,902 | -92.8% |
| Suppliers | 440/4 | €6,363 | €461 | -€5,902 | -92.8% |
| Taxes, remuneration and social security | 45 | €10,242 | €12,596 | +€2,355 | +23.0% |
| Taxes | 450/3 | €7,867 | €10,281 | +€2,414 | +30.7% |
| Remuneration and social security | 454/9 | €2,375 | €2,315 | -€60 | -2.5% |
| Other amounts payable | 47/48 | €28,291 | €29,766 | +€1,475 | +5.2% |
| Non-recurring operating income | 76A | €7,589 | - | -€7,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,731 | €1,260 | -€471 | -27.2% |
| Other operating charges | 640/8 | €526 | €970 | +€444 | +84.3% |
| Gross operating margin | 9900 | €30,513 | €32,063 | +€1,550 | +5.1% |
| Operating profit (loss) | 9901 | €28,256 | €29,832 | +€1,576 | +5.6% |
| Financial charges | 65/66B | €1,878 | €2,275 | +€397 | +21.1% |
| Recurring financial charges | 65 | €1,878 | €2,275 | +€397 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €26,377 | €27,557 | +€1,180 | +4.5% |
| Income taxes | 67/77 | €6,975 | €7,536 | +€562 | +8.1% |
| Profit (loss) for the period | 9904 | €19,403 | €20,021 | +€618 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,403 | €20,021 | +€618 | +3.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.