AQUI & WIMPULS: what changed
AQUI & WIMPULS
Largest movements
- Tangible fixed assets +€28,480
up €28,480 (+6.3%), from €451,822 to €480,301
of which Furniture and vehicles: +€45,367
- Receivables within one year +€23,080
up €23,080 (+99.7%), from €23,158 to €46,238
of which Trade receivables: +€24,933
- Cash -€15,578
down €15,578 (-46.1%), from €33,761 to €18,182
mainly Investment in fixed assets (net) (-€73,469) and Receivables within one year (-€23,080)
- Current investments +€10,722
up €10,722 (+22.9%), from €46,841 to €57,563
- Debts after one year +€19,940
up €19,940 (+79.8%), from €24,991 to €44,931
- Other debts -€15,762
down €15,762 (-16.4%), from €96,031 to €80,268
- Accrued charges and deferred income +€13,817
up €13,817 (+67.1%), from €20,599 to €34,417
- Tax, wage and social debts +€10,174
up €10,174 (+1,838%), from €553 to €10,727
- Current portion of long-term debt +€9,665
up €9,665 (+68.3%), from €14,161 to €23,826
- Gross operating margin +€17,338
up €17,338 (+26.7%), from €64,979 to €82,317
- Depreciation +€12,408
up €12,408 (+38.1%), from €32,581 to €44,989
- Taxes +€3,241
up €3,241 (+62.0%), from €5,228 to €8,469
- Other operating charges -€2,238
down €2,238 (-37.8%), from €5,918 to €3,680
- Financial income +€2,035
up €2,035 (+635%), from €320 to €2,356
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 | €561,478 | €605,133 | +€43,655 | +7.8% |
| Fixed assets | 21/28 | €451,822 | €480,301 | +€28,480 | +6.3% |
| Tangible fixed assets | 22/27 | €451,822 | €480,301 | +€28,480 | +6.3% |
| Land and buildings | 22 | €412,857 | €398,317 | -€14,541 | -3.5% |
| Plant, machinery and equipment | 23 | €3,394 | €1,047 | -€2,347 | -69.1% |
| Furniture and vehicles | 24 | €35,570 | €80,937 | +€45,367 | +128% |
| Current assets | 29/58 | €109,656 | €124,832 | +€15,176 | +13.8% |
| Stocks and contracts in progress | 3 | €1,319 | €0 | -€1,319 | -100% |
| Stocks | 30/36 | €1,319 | €0 | -€1,319 | -100% |
| Amounts receivable within one year | 40/41 | €23,158 | €46,238 | +€23,080 | +99.7% |
| Trade receivables | 40 | €21,304 | €46,238 | +€24,933 | +117% |
| Other amounts receivable | 41 | €1,854 | €0 | -€1,854 | -100% |
| Current investments | 50/53 | €46,841 | €57,563 | +€10,722 | +22.9% |
| Cash at bank and in hand | 54/58 | €33,761 | €18,182 | -€15,578 | -46.1% |
| Deferred charges and accrued income | 490/1 | €4,577 | €2,849 | -€1,728 | -37.8% |
| Total equity and liabilities | 10/49 | €561,478 | €605,133 | +€43,655 | +7.8% |
| Equity | 10/15 | €399,849 | €408,419 | +€8,570 | +2.1% |
| Contributions | 10/11 | €168,600 | €168,600 | = | 0.0% |
| Revaluation surpluses | 12 | €58,781 | €57,887 | -€894 | -1.5% |
| Reserves | 13 | €172,469 | €181,932 | +€9,464 | +5.5% |
| Distributable reserves | 133 | €172,469 | €181,932 | +€9,464 | +5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €161,628 | €196,714 | +€35,085 | +21.7% |
| Amounts payable after more than one year | 17 | €24,991 | €44,931 | +€19,940 | +79.8% |
| Financial debts | 170/4 | €24,991 | €44,931 | +€19,940 | +79.8% |
| Amounts payable within one year | 42/48 | €116,038 | €117,366 | +€1,328 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €14,161 | €23,826 | +€9,665 | +68.3% |
| Trade debts | 44 | €5,293 | €2,545 | -€2,749 | -51.9% |
| Suppliers | 440/4 | €5,293 | €2,545 | -€2,749 | -51.9% |
| Taxes, remuneration and social security | 45 | €553 | €10,727 | +€10,174 | +1,838% |
| Taxes | 450/3 | €553 | €10,727 | +€10,174 | +1,838% |
| Other amounts payable | 47/48 | €96,031 | €80,268 | -€15,762 | -16.4% |
| Accrued charges and deferred income | 492/3 | €20,599 | €34,417 | +€13,817 | +67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,581 | €44,989 | +€12,408 | +38.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,918 | €3,680 | -€2,238 | -37.8% |
| Non-recurring operating charges | 66A | €4,678 | €0 | -€4,678 | -100% |
| Gross operating margin | 9900 | €64,979 | €82,317 | +€17,338 | +26.7% |
| Operating profit (loss) | 9901 | €21,802 | €33,648 | +€11,847 | +54.3% |
| Financial income | 75/76B | €320 | €2,356 | +€2,035 | +635% |
| Recurring financial income | 75 | €320 | €2,356 | +€2,035 | +635% |
| Financial charges | 65/66B | €8,777 | €7,836 | -€940 | -10.7% |
| Recurring financial charges | 65 | €8,777 | €7,836 | -€940 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €13,345 | €28,167 | +€14,822 | +111% |
| Income taxes | 67/77 | €5,228 | €8,469 | +€3,241 | +62.0% |
| Profit (loss) for the period | 9904 | €8,117 | €19,698 | +€11,582 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €8,117 | €19,698 | +€11,582 | +143% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.