L'AQUARIUM: what changed
What changed
L'AQUARIUM
NACE 47.762, Retail sale of pets, pet food and pet supplies
filed annual accounts (NBB)
Net result for the year
€61,664
2024 · €35,848+€25,816
Equity
€311,534
2024 · €249,870+€61,664
Cash
€313,940
2024 · €60,987+€252,953
Balance sheet total
€682,883
2024 · €573,345+€109,538
Largest movements
Assets
- Cash +€252,953
up €252,953 (+415%), from €60,987 to €313,940
mainly Current investments (+€150,000) and Net result for the year (+€61,664)
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Receivables within one year +€8,438
up €8,438 (+70.3%), from €11,998 to €20,436
Equity and liabilities
- Reserves +€109,430
up €109,430 (+38.7%), from €282,403 to €391,834
of which Tax-exempt reserves: +€109,430
- Profit (loss) carried forward -€47,766
down €47,766 (-44.7%), from -€106,901 to -€154,668
- Provisions +€27,358
up €27,358 (+39.0%), from €70,226 to €97,583
- Other debts +€14,733
up €14,733 (+7.3%), from €200,927 to €215,660
- Trade debts +€14,068
up €14,068 (+42.6%), from €33,060 to €47,129
Income statement
- Gross operating margin +€47,154
up €47,154 (+44.8%), from €105,319 to €152,473
- Staff costs -€3,501
down €3,501 (-8.2%), from €42,750 to €39,248
- Depreciation +€3,186
up €3,186 (+19.2%), from €16,599 to €19,785
- Other operating charges -€2,856
down €2,856 (-41.8%), from €6,838 to €3,982
- Financial income +€2,286
up €2,286 (+595%), from €384 to €2,670
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.
Result 2024
€35,848
Gross operating margin
+€47,154
Staff costs
+€3,501
Depreciation
-€3,186
Other operating charges
+€2,856
Financial income
+€2,286
Financial charges
-€896
Taxes
-€23
Deferred taxes and other
-€25,876
Result 2025
€61,664
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€122,983
Investment
+€129,970
Financing
€0
Cash 2024
€60,987
From operations (derived)
+€122,983
Net result for the year
+€61,664
Depreciation
+€19,785
Stocks and contracts
+€3,713
Receivables within one year
-€8,438
Deferred charges and accrued income
-€1,615
Provisions
+€27,358
Trade debts
+€14,068
Tax, wage and social debts
-€7,475
Other debts
+€14,733
Accrued charges and deferred income
-€810
Investment (derived)
+€129,970
Investment in fixed assets (net)
-€20,030
Current investments
+€150,000
Cash 2025
€313,940
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,345 | €682,883 | +€109,538 | +19.1% |
| Fixed assets | 21/28 | €325,284 | €325,529 | +€245 | +0.1% |
| Tangible fixed assets | 22/27 | €322,788 | €323,733 | +€945 | +0.3% |
| Land and buildings | 22 | €300,254 | €306,694 | +€6,440 | +2.1% |
| Furniture and vehicles | 24 | €22,261 | €17,039 | -€5,222 | -23.5% |
| Other tangible fixed assets | 26 | €273 | €0 | -€273 | -100% |
| Financial fixed assets | 28 | €2,496 | €1,796 | -€700 | -28.0% |
| Current assets | 29/58 | €248,061 | €357,354 | +€109,293 | +44.1% |
| Stocks and contracts in progress | 3 | €23,589 | €19,876 | -€3,713 | -15.7% |
| Stocks | 30/36 | €23,589 | €19,876 | -€3,713 | -15.7% |
| Amounts receivable within one year | 40/41 | €11,998 | €20,436 | +€8,438 | +70.3% |
| Trade receivables | 40 | €11,998 | €20,436 | +€8,438 | +70.3% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €60,987 | €313,940 | +€252,953 | +415% |
| Deferred charges and accrued income | 490/1 | €1,488 | €3,103 | +€1,615 | +109% |
| Total equity and liabilities | 10/49 | €573,345 | €682,883 | +€109,538 | +19.1% |
| Equity | 10/15 | €249,870 | €311,534 | +€61,664 | +24.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €282,403 | €391,834 | +€109,430 | +38.7% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Legal reserve | 130 | €1,500 | €1,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €280,903 | €390,334 | +€109,430 | +39.0% |
| Profit (loss) carried forward | 14 | -€106,901 | -€154,668 | -€47,766 | -44.7% |
| Provisions and deferred taxes | 16 | €70,226 | €97,583 | +€27,358 | +39.0% |
| Deferred taxes | 168 | €70,226 | €97,583 | +€27,358 | +39.0% |
| Amounts payable | 17/49 | €253,249 | €273,766 | +€20,516 | +8.1% |
| Amounts payable within one year | 42/48 | €252,439 | €273,766 | +€21,326 | +8.4% |
| Trade debts | 44 | €33,060 | €47,129 | +€14,068 | +42.6% |
| Suppliers | 440/4 | €33,060 | €47,129 | +€14,068 | +42.6% |
| Taxes, remuneration and social security | 45 | €18,452 | €10,977 | -€7,475 | -40.5% |
| Taxes | 450/3 | €8,685 | €5,639 | -€3,046 | -35.1% |
| Remuneration and social security | 454/9 | €9,767 | €5,339 | -€4,428 | -45.3% |
| Other amounts payable | 47/48 | €200,927 | €215,660 | +€14,733 | +7.3% |
| Accrued charges and deferred income | 492/3 | €810 | €0 | -€810 | -100% |
| Non-recurring operating income | 76A | €38,655 | €139,514 | +€100,859 | +261% |
| Remuneration, social security and pensions | 62 | €42,750 | €39,248 | -€3,501 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,599 | €19,785 | +€3,186 | +19.2% |
| Other operating charges | 640/8 | €6,838 | €3,982 | -€2,856 | -41.8% |
| Gross operating margin | 9900 | €105,319 | €152,473 | +€47,154 | +44.8% |
| Operating profit (loss) | 9901 | €39,132 | €89,458 | +€50,326 | +129% |
| Financial income | 75/76B | €384 | €2,670 | +€2,286 | +595% |
| Recurring financial income | 75 | €384 | €2,670 | +€2,286 | +595% |
| Financial charges | 65/66B | €2,069 | €2,966 | +€896 | +43.3% |
| Recurring financial charges | 65 | €2,069 | €2,966 | +€896 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €37,447 | €89,163 | +€51,715 | +138% |
| Transfer from deferred taxes | 780 | €183 | €545 | +€362 | +198% |
| Transfer to deferred taxes | 680 | €1,664 | €27,903 | +€26,239 | +1,577% |
| Income taxes | 67/77 | €118 | €141 | +€23 | +19.1% |
| Profit (loss) for the period | 9904 | €35,848 | €61,664 | +€25,816 | +72.0% |
| Transfer from tax-exempt reserves | 789 | €731 | €2,180 | +€1,450 | +198% |
| Transfer to tax-exempt reserves | 689 | €6,656 | €111,611 | +€104,955 | +1,577% |
| Profit (loss) for the period to be appropriated | 9905 | €29,922 | -€47,766 | -€77,689 |
Next steps
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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 3 November 2026 via checked.be.