AQUIS GRANA: what changed
AQUIS GRANA
Largest movements
- Tangible fixed assets -€21,838
down €21,838 (-10.5%), from €208,424 to €186,586
- Profit (loss) carried forward -€21,727
down €21,727 (-11.2%), from -€193,482 to -€215,210
- Trade debts +€2,883
up €2,883 (+169%), from €1,707 to €4,590
- Gross operating margin -€3,112
down €3,112 (-44.0%), from €7,064 to €3,953
- Other operating charges -€1,749
down €1,749 (-29.8%), from €5,866 to €4,116
- Financial charges -€240
down €240 (-71.7%), from €335 to €95
- Financial income -€204
down €204 (-35.5%), from €574 to €370
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,861 | €199,381 | -€20,481 | -9.3% |
| Fixed assets | 21/28 | €208,424 | €186,586 | -€21,838 | -10.5% |
| Tangible fixed assets | 22/27 | €208,424 | €186,586 | -€21,838 | -10.5% |
| Land and buildings | 22 | €208,424 | €186,586 | -€21,838 | -10.5% |
| Current assets | 29/58 | €11,437 | €12,795 | +€1,358 | +11.9% |
| Amounts receivable within one year | 40/41 | €6,196 | €7,458 | +€1,263 | +20.4% |
| Other amounts receivable | 41 | €6,196 | €7,458 | +€1,263 | +20.4% |
| Cash at bank and in hand | 54/58 | €5,242 | €5,336 | +€95 | +1.8% |
| Total equity and liabilities | 10/49 | €219,861 | €199,381 | -€20,481 | -9.3% |
| Equity | 10/15 | €216,518 | €194,790 | -€21,727 | -10.0% |
| Contributions | 10/11 | €410,000 | €410,000 | = | 0.0% |
| Capital | 10 | €410,000 | €410,000 | = | 0.0% |
| Issued capital | 100 | €410,000 | €410,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,482 | -€215,210 | -€21,727 | -11.2% |
| Amounts payable | 17/49 | €3,344 | €4,590 | +€1,247 | +37.3% |
| Amounts payable within one year | 42/48 | €3,344 | €4,590 | +€1,247 | +37.3% |
| Trade debts | 44 | €1,707 | €4,590 | +€2,883 | +169% |
| Suppliers | 440/4 | €1,707 | €4,590 | +€2,883 | +169% |
| Other amounts payable | 47/48 | €1,636 | - | -€1,636 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,838 | €21,838 | = | 0.0% |
| Other operating charges | 640/8 | €5,866 | €4,116 | -€1,749 | -29.8% |
| Gross operating margin | 9900 | €7,064 | €3,953 | -€3,112 | -44.0% |
| Operating profit (loss) | 9901 | -€20,640 | -€22,002 | -€1,362 | -6.6% |
| Financial income | 75/76B | €574 | €370 | -€204 | -35.5% |
| Recurring financial income | 75 | €574 | €370 | -€204 | -35.5% |
| Financial charges | 65/66B | €335 | €95 | -€240 | -71.7% |
| Recurring financial charges | 65 | €335 | €95 | -€240 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,401 | -€21,727 | -€1,326 | -6.5% |
| Profit (loss) for the period | 9904 | -€20,401 | -€21,727 | -€1,326 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,401 | -€21,727 | -€1,326 | -6.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.