AQUILALUNA: 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.
AQUILALUNA
Largest movements
- Cash -€8,021
down €8,021 (-50.5%), from €15,881 to €7,860
mainly Debts after one year (-€7,975) and Trade debts (-€3,235)
- Receivables within one year -€5,589
down €5,589 (-31.8%), from €17,559 to €11,970
of which Trade receivables: -€5,634
- Tangible fixed assets -€823
down €823 (-100.0%), from €823 to €0
of which Furniture and vehicles: -€570
- Debts after one year -€7,975
down €7,975 (-18.8%), from €42,454 to €34,479
of which Other amounts payable: -€6,000
- Trade debts -€3,235
down €3,235 (-24.1%), from €13,397 to €10,162
- Tax, wage and social debts -€1,929
down €1,929 (-25.6%), from €7,550 to €5,620
- Profit (loss) carried forward -€1,468
down €1,468 (-2.7%), from -€54,658 to -€56,126
- Advances received -€1,395
down €1,395 (-69.8%), from €2,000 to €605
- Depreciation -€2,815
down €2,815 (-77.4%), from €3,638 to €823
- Financial charges -€187
down €187 (-17.7%), from €1,054 to €867
- Gross operating margin +€90
up €90 (+12.4%), from €726 to €816
- Other operating charges -€43
down €43 (-6.6%), from €645 to €603
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 | €34,596 | €20,121 | -€14,474 | -41.8% |
| Fixed assets | 21/28 | €823 | €0 | -€823 | -100.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €823 | €0 | -€823 | -100.0% |
| Furniture and vehicles | 24 | €570 | €0 | -€570 | -100.0% |
| Other tangible fixed assets | 26 | €253 | €0 | -€253 | -100% |
| Current assets | 29/58 | €33,773 | €20,121 | -€13,651 | -40.4% |
| Amounts receivable within one year | 40/41 | €17,559 | €11,970 | -€5,589 | -31.8% |
| Trade receivables | 40 | €17,559 | €11,925 | -€5,634 | -32.1% |
| Other amounts receivable | 41 | - | €45 | +€45 | |
| Cash at bank and in hand | 54/58 | €15,881 | €7,860 | -€8,021 | -50.5% |
| Deferred charges and accrued income | 490/1 | €332 | €291 | -€41 | -12.3% |
| Total equity and liabilities | 10/49 | €34,596 | €20,121 | -€14,474 | -41.8% |
| Equity | 10/15 | -€36,058 | -€37,526 | -€1,468 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,658 | -€56,126 | -€1,468 | -2.7% |
| Amounts payable | 17/49 | €70,654 | €57,647 | -€13,007 | -18.4% |
| Amounts payable after more than one year | 17 | €42,454 | €34,479 | -€7,975 | -18.8% |
| Financial debts | 170/4 | €6,654 | €4,679 | -€1,975 | -29.7% |
| Other amounts payable | 178/9 | €35,800 | €29,800 | -€6,000 | -16.8% |
| Amounts payable within one year | 42/48 | €28,134 | €22,721 | -€5,413 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €1,868 | €1,975 | +€108 | +5.8% |
| Financial debts | 43 | €59 | €33 | -€25 | -43.3% |
| Credit institutions | 430/8 | €59 | €33 | -€25 | -43.3% |
| Trade debts | 44 | €13,397 | €10,162 | -€3,235 | -24.1% |
| Suppliers | 440/4 | €13,397 | €10,162 | -€3,235 | -24.1% |
| Advances received on contracts in progress | 46 | €2,000 | €605 | -€1,395 | -69.8% |
| Taxes, remuneration and social security | 45 | €7,550 | €5,620 | -€1,929 | -25.6% |
| Taxes | 450/3 | €7,550 | €5,620 | -€1,929 | -25.6% |
| Other amounts payable | 47/48 | €3,261 | €4,325 | +€1,064 | +32.6% |
| Accrued charges and deferred income | 492/3 | €66 | €447 | +€381 | +580% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,638 | €823 | -€2,815 | -77.4% |
| Other operating charges | 640/8 | €645 | €603 | -€43 | -6.6% |
| Gross operating margin | 9900 | €726 | €816 | +€90 | +12.4% |
| Operating profit (loss) | 9901 | -€3,557 | -€610 | +€2,948 | +82.9% |
| Financial income | 75/76B | €2 | €10 | +€8 | +468% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +468% |
| Financial charges | 65/66B | €1,054 | €867 | -€187 | -17.7% |
| Recurring financial charges | 65 | €1,054 | €867 | -€187 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,610 | -€1,467 | +€3,143 | +68.2% |
| Income taxes | 67/77 | €1 | €1 | +€0 | +14.1% |
| Profit (loss) for the period | 9904 | -€4,610 | -€1,468 | +€3,143 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,610 | -€1,468 | +€3,143 | +68.2% |
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 26 October 2026 via checked.be.