L'EAU CRISTAL: 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.
L'EAU CRISTAL
Largest movements
- Cash +€39,715
up €39,715 (+57.3%), from €69,284 to €108,999
mainly Net result for the year (+€59,033) and Depreciation (+€48,019)
- Receivables within one year +€8,839
up €8,839 (+145%), from €6,080 to €14,918
of which Trade receivables: +€8,932
- Deferred charges and accrued income -€4,504
down €4,504 (-73.9%), from €6,090 to €1,586
- Tangible fixed assets -€2,678
down €2,678 (-1.9%), from €140,103 to €137,425
of which Other tangible fixed assets: -€31,783
- Trade debts -€25,038
down €25,038 (-64.8%), from €38,625 to €13,587
- Debts after one year +€23,733
new in 2025: €23,733
- Reserves +€19,033
up €19,033 (+22.0%), from €86,702 to €105,735
- Other debts +€12,156
up €12,156 (+57.5%), from €21,132 to €33,288
- Tax, wage and social debts +€8,220
up €8,220 (+38.1%), from €21,593 to €29,813
of which Remuneration and social security: +€4,579
- Gross operating margin +€36,769
up €36,769 (+16.0%), from €229,707 to €266,476
- Other operating charges -€21,859
down €21,859 (-86.8%), from €25,192 to €3,333
- Staff costs +€16,640
up €16,640 (+14.5%), from €114,701 to €131,342
- Depreciation +€7,756
up €7,756 (+19.3%), from €40,263 to €48,019
- Financial charges -€5,949
down €5,949 (-78.1%), from €7,618 to €1,669
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 | €221,726 | €263,103 | +€41,377 | +18.7% |
| Fixed assets | 21/28 | €140,272 | €137,599 | -€2,673 | -1.9% |
| Tangible fixed assets | 22/27 | €140,103 | €137,425 | -€2,678 | -1.9% |
| Plant, machinery and equipment | 23 | €537 | - | -€537 | |
| Furniture and vehicles | 24 | €8,557 | €38,199 | +€29,641 | +346% |
| Other tangible fixed assets | 26 | €131,008 | €99,226 | -€31,783 | -24.3% |
| Financial fixed assets | 28 | €170 | €175 | +€5 | +2.9% |
| Current assets | 29/58 | €81,454 | €125,504 | +€44,050 | +54.1% |
| Amounts receivable within one year | 40/41 | €6,080 | €14,918 | +€8,839 | +145% |
| Trade receivables | 40 | €1,243 | €10,174 | +€8,932 | +719% |
| Other amounts receivable | 41 | €4,837 | €4,744 | -€93 | -1.9% |
| Cash at bank and in hand | 54/58 | €69,284 | €108,999 | +€39,715 | +57.3% |
| Deferred charges and accrued income | 490/1 | €6,090 | €1,586 | -€4,504 | -73.9% |
| Total equity and liabilities | 10/49 | €221,726 | €263,103 | +€41,377 | +18.7% |
| Equity | 10/15 | €136,702 | €155,735 | +€19,033 | +13.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €86,702 | €105,735 | +€19,033 | +22.0% |
| Distributable reserves | 133 | €86,702 | €105,735 | +€19,033 | +22.0% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €85,024 | €107,368 | +€22,344 | +26.3% |
| Amounts payable after more than one year | 17 | - | €23,733 | +€23,733 | |
| Financial debts | 170/4 | - | €23,733 | +€23,733 | |
| Amounts payable within one year | 42/48 | €85,024 | €83,636 | -€1,389 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €3,674 | €6,948 | +€3,274 | +89.1% |
| Trade debts | 44 | €38,625 | €13,587 | -€25,038 | -64.8% |
| Suppliers | 440/4 | €38,625 | €13,587 | -€25,038 | -64.8% |
| Taxes, remuneration and social security | 45 | €21,593 | €29,813 | +€8,220 | +38.1% |
| Taxes | 450/3 | €10,429 | €14,069 | +€3,640 | +34.9% |
| Remuneration and social security | 454/9 | €11,165 | €15,744 | +€4,579 | +41.0% |
| Other amounts payable | 47/48 | €21,132 | €33,288 | +€12,156 | +57.5% |
| Non-recurring operating income | 76A | €271 | - | -€271 | |
| Remuneration, social security and pensions | 62 | €114,701 | €131,342 | +€16,640 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,263 | €48,019 | +€7,756 | +19.3% |
| Other operating charges | 640/8 | €25,192 | €3,333 | -€21,859 | -86.8% |
| Gross operating margin | 9900 | €229,707 | €266,476 | +€36,769 | +16.0% |
| Operating profit (loss) | 9901 | €49,551 | €83,783 | +€34,232 | +69.1% |
| Financial income | 75/76B | €60 | €11 | -€48 | -80.9% |
| Recurring financial income | 75 | €60 | €11 | -€48 | -80.9% |
| Financial charges | 65/66B | €7,618 | €1,669 | -€5,949 | -78.1% |
| Recurring financial charges | 65 | €7,618 | €1,669 | -€5,949 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €41,993 | €82,125 | +€40,132 | +95.6% |
| Income taxes | 67/77 | €25,256 | €23,092 | -€2,164 | -8.6% |
| Profit (loss) for the period | 9904 | €16,736 | €59,033 | +€42,296 | +253% |
| Profit (loss) for the period to be appropriated | 9905 | €16,736 | €59,033 | +€42,296 | +253% |
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 25 October 2026 via checked.be.