AquilaSport: 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.
AquilaSport
Largest movements
- Tangible fixed assets -€42,572
down €42,572 (-6.5%), from €651,685 to €609,113
of which Land and buildings: -€41,577
- Cash +€26,274
up €26,274 (+247%), from €10,624 to €36,898
mainly Depreciation (+€43,812) and Trade debts (+€11,344)
- Receivables within one year +€8,655
up €8,655 (+14.6%), from €59,307 to €67,963
of which Trade receivables: +€5,857
- Debts after one year -€27,643
down €27,643 (-7.5%), from €368,914 to €341,271
- Trade debts +€11,344
up €11,344 (+21.1%), from €53,694 to €65,038
- Current portion of long-term debt -€8,471
down €8,471 (-18.7%), from €45,236 to €36,765
- Profit (loss) carried forward +€8,268
up €8,268 (+3.6%), from €231,253 to €239,522
- Accrued charges and deferred income +€8,000
up €8,000 (+32.0%), from €25,000 to €33,000
- Other operating charges -€3,074
down €3,074 (-84.6%), from €3,634 to €560
- Taxes +€1,617
up €1,617 (+106%), from €1,519 to €3,135
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 | €725,097 | €718,163 | -€6,935 | -1.0% |
| Fixed assets | 21/28 | €655,166 | €611,353 | -€43,812 | -6.7% |
| Intangible fixed assets | 21 | €3,231 | €1,991 | -€1,240 | -38.4% |
| Tangible fixed assets | 22/27 | €651,685 | €609,113 | -€42,572 | -6.5% |
| Land and buildings | 22 | €647,777 | €606,200 | -€41,577 | -6.4% |
| Plant, machinery and equipment | 23 | €3,908 | €2,913 | -€995 | -25.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €69,932 | €106,809 | +€36,877 | +52.7% |
| Amounts receivable within one year | 40/41 | €59,307 | €67,963 | +€8,655 | +14.6% |
| Trade receivables | 40 | €26,072 | €31,929 | +€5,857 | +22.5% |
| Other amounts receivable | 41 | €33,235 | €36,034 | +€2,798 | +8.4% |
| Cash at bank and in hand | 54/58 | €10,624 | €36,898 | +€26,274 | +247% |
| Deferred charges and accrued income | 490/1 | €0 | €1,948 | +€1,948 | |
| Total equity and liabilities | 10/49 | €725,097 | €718,163 | -€6,935 | -1.0% |
| Equity | 10/15 | €232,253 | €240,522 | +€8,268 | +3.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €231,253 | €239,522 | +€8,268 | +3.6% |
| Amounts payable | 17/49 | €492,844 | €477,641 | -€15,203 | -3.1% |
| Amounts payable after more than one year | 17 | €368,914 | €341,271 | -€27,643 | -7.5% |
| Financial debts | 170/4 | €368,914 | €341,271 | -€27,643 | -7.5% |
| Amounts payable within one year | 42/48 | €98,930 | €103,370 | +€4,440 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €45,236 | €36,765 | -€8,471 | -18.7% |
| Trade debts | 44 | €53,694 | €65,038 | +€11,344 | +21.1% |
| Suppliers | 440/4 | €53,694 | €65,038 | +€11,344 | +21.1% |
| Taxes, remuneration and social security | 45 | - | €1,567 | +€1,567 | |
| Taxes | 450/3 | - | €1,567 | +€1,567 | |
| Accrued charges and deferred income | 492/3 | €25,000 | €33,000 | +€8,000 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,466 | €43,812 | +€346 | +0.8% |
| Other operating charges | 640/8 | €3,634 | €560 | -€3,074 | -84.6% |
| Gross operating margin | 9900 | €63,117 | €62,845 | -€272 | -0.4% |
| Operating profit (loss) | 9901 | €16,018 | €18,473 | +€2,455 | +15.3% |
| Financial income | 75/76B | €1 | €1 | -€0 | -33.3% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -33.3% |
| Financial charges | 65/66B | €7,611 | €7,070 | -€541 | -7.1% |
| Recurring financial charges | 65 | €7,611 | €7,070 | -€541 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €8,408 | €11,403 | +€2,996 | +35.6% |
| Income taxes | 67/77 | €1,519 | €3,135 | +€1,617 | +106% |
| Profit (loss) for the period | 9904 | €6,889 | €8,268 | +€1,379 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,889 | €8,268 | +€1,379 | +20.0% |
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 1 November 2026 via checked.be.