AQUILINUS ARBORESCENS: 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.
AQUILINUS ARBORESCENS
Largest movements
- Receivables within one year +€10,548
up €10,548 (+73.2%), from €14,414 to €24,962
of which Trade receivables: +€16,403
- Tangible fixed assets -€2,375
down €2,375 (-42.7%), from €5,563 to €3,189
of which Furniture and vehicles: -€2,059
- Cash +€942
up €942 (+17.8%), from €5,287 to €6,230
mainly Net result for the year (+€5,699) and Trade debts (+€2,607)
- Profit (loss) carried forward +€5,699
up €5,699 (+36.0%), from -€15,823 to -€10,125
- Trade debts +€2,607
up €2,607 (+281%), from €927 to €3,533
- Tax, wage and social debts +€960
up €960 (+25.1%), from €3,830 to €4,791
- Gross operating margin +€21,810
up €21,810, from -€12,214 to €9,596
- Depreciation +€196
up €196 (+9.0%), from €2,178 to €2,375
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 | €25,331 | €34,713 | +€9,383 | +37.0% |
| Fixed assets | 21/28 | €5,563 | €3,189 | -€2,375 | -42.7% |
| Tangible fixed assets | 22/27 | €5,563 | €3,189 | -€2,375 | -42.7% |
| Plant, machinery and equipment | 23 | €837 | €521 | -€316 | -37.7% |
| Furniture and vehicles | 24 | €4,727 | €2,668 | -€2,059 | -43.6% |
| Current assets | 29/58 | €19,767 | €31,524 | +€11,757 | +59.5% |
| Amounts receivable within one year | 40/41 | €14,414 | €24,962 | +€10,548 | +73.2% |
| Trade receivables | 40 | €8,553 | €24,956 | +€16,403 | +192% |
| Other amounts receivable | 41 | €5,861 | €6 | -€5,855 | -99.9% |
| Cash at bank and in hand | 54/58 | €5,287 | €6,230 | +€942 | +17.8% |
| Deferred charges and accrued income | 490/1 | €66 | €332 | +€267 | +407% |
| Total equity and liabilities | 10/49 | €25,331 | €34,713 | +€9,383 | +37.0% |
| Equity | 10/15 | €20,246 | €25,945 | +€5,699 | +28.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,070 | €26,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €793 | €793 | = | 0.0% |
| Reserves not available under the articles | 1311 | €793 | €793 | = | 0.0% |
| Distributable reserves | 133 | €25,277 | €25,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,823 | -€10,125 | +€5,699 | +36.0% |
| Amounts payable | 17/49 | €5,084 | €8,768 | +€3,684 | +72.5% |
| Amounts payable within one year | 42/48 | €5,084 | €8,768 | +€3,684 | +72.5% |
| Trade debts | 44 | €927 | €3,533 | +€2,607 | +281% |
| Suppliers | 440/4 | €927 | €3,533 | +€2,607 | +281% |
| Taxes, remuneration and social security | 45 | €3,830 | €4,791 | +€960 | +25.1% |
| Taxes | 450/3 | €3,830 | €4,791 | +€960 | +25.1% |
| Other amounts payable | 47/48 | €327 | €444 | +€117 | +35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,178 | €2,375 | +€196 | +9.0% |
| Other operating charges | 640/8 | €1,108 | €1,144 | +€35 | +3.2% |
| Gross operating margin | 9900 | -€12,214 | €9,596 | +€21,810 | |
| Operating profit (loss) | 9901 | -€15,500 | €6,078 | +€21,579 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €164 | €193 | +€29 | +17.7% |
| Recurring financial charges | 65 | €164 | €193 | +€29 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,658 | €5,885 | +€21,543 | |
| Income taxes | 67/77 | €166 | €187 | +€21 | +12.7% |
| Profit (loss) for the period | 9904 | -€15,823 | €5,699 | +€21,522 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,823 | €5,699 | +€21,522 |
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 31 October 2026 via checked.be.