L'Eau PURE: 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 PURE
Largest movements
- Cash -€18,425
down €18,425 (-9.9%), from €185,427 to €167,002
mainly Contributions, distributions and other (-€25,000) and Other debts (-€21,500)
- Tangible fixed assets -€15,494
down €15,494 (-13.7%), from €113,297 to €97,803
of which Other tangible fixed assets: -€11,188
- Receivables within one year +€12,828
up €12,828 (+75.5%), from €16,997 to €29,825
of which Other amounts receivable: +€9,344
- Other debts -€21,500
down €21,500 (-16.7%), from €128,467 to €106,967
- Tax, wage and social debts -€21,002
down €21,002 (-45.4%), from €46,279 to €25,277
of which Taxes: -€21,631
- Reserves +€20,204
up €20,204 (+32.7%), from €61,847 to €82,051
- Trade debts +€16,774
up €16,774 (+142%), from €11,827 to €28,600
- Debts after one year -€8,750
down €8,750 (-34.8%), from €25,130 to €16,380
- Gross operating margin -€73,351
down €73,351 (-20.8%), from €353,489 to €280,137
- Taxes -€18,049
down €18,049 (-52.5%), from €34,357 to €16,309
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 | €317,147 | €296,535 | -€20,613 | -6.5% |
| Fixed assets | 21/28 | €113,297 | €97,803 | -€15,494 | -13.7% |
| Tangible fixed assets | 22/27 | €113,297 | €97,803 | -€15,494 | -13.7% |
| Plant, machinery and equipment | 23 | €16,044 | €13,764 | -€2,280 | -14.2% |
| Furniture and vehicles | 24 | €4,900 | €2,874 | -€2,026 | -41.3% |
| Other tangible fixed assets | 26 | €92,353 | €81,165 | -€11,188 | -12.1% |
| Current assets | 29/58 | €203,850 | €198,732 | -€5,118 | -2.5% |
| Amounts receivable within one year | 40/41 | €16,997 | €29,825 | +€12,828 | +75.5% |
| Trade receivables | 40 | €6,127 | €9,611 | +€3,484 | +56.9% |
| Other amounts receivable | 41 | €10,870 | €20,214 | +€9,344 | +86.0% |
| Cash at bank and in hand | 54/58 | €185,427 | €167,002 | -€18,425 | -9.9% |
| Deferred charges and accrued income | 490/1 | €1,426 | €1,905 | +€478 | +33.5% |
| Total equity and liabilities | 10/49 | €317,147 | €296,535 | -€20,613 | -6.5% |
| Equity | 10/15 | €81,847 | €102,051 | +€20,204 | +24.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,847 | €82,051 | +€20,204 | +32.7% |
| Distributable reserves | 133 | €61,847 | €82,051 | +€20,204 | +32.7% |
| Amounts payable | 17/49 | €235,300 | €194,483 | -€40,817 | -17.3% |
| Amounts payable after more than one year | 17 | €25,130 | €16,380 | -€8,750 | -34.8% |
| Financial debts | 170/4 | €25,130 | €16,380 | -€8,750 | -34.8% |
| Amounts payable within one year | 42/48 | €210,170 | €178,104 | -€32,066 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €23,597 | €17,259 | -€6,337 | -26.9% |
| Trade debts | 44 | €11,827 | €28,600 | +€16,774 | +142% |
| Suppliers | 440/4 | €11,827 | €28,600 | +€16,774 | +142% |
| Taxes, remuneration and social security | 45 | €46,279 | €25,277 | -€21,002 | -45.4% |
| Taxes | 450/3 | €34,792 | €13,161 | -€21,631 | -62.2% |
| Remuneration and social security | 454/9 | €11,487 | €12,116 | +€629 | +5.5% |
| Other amounts payable | 47/48 | €128,467 | €106,967 | -€21,500 | -16.7% |
| Remuneration, social security and pensions | 62 | €189,627 | €190,006 | +€379 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,751 | €22,659 | +€908 | +4.2% |
| Other operating charges | 640/8 | €1,292 | €1,439 | +€147 | +11.4% |
| Gross operating margin | 9900 | €353,489 | €280,137 | -€73,351 | -20.8% |
| Operating profit (loss) | 9901 | €140,819 | €66,033 | -€74,786 | -53.1% |
| Financial income | 75/76B | €14 | €223 | +€210 | +1,534% |
| Recurring financial income | 75 | €14 | €223 | +€210 | +1,534% |
| Financial charges | 65/66B | €6,653 | €4,743 | -€1,909 | -28.7% |
| Recurring financial charges | 65 | €6,653 | €4,743 | -€1,909 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €134,180 | €61,513 | -€72,667 | -54.2% |
| Income taxes | 67/77 | €34,357 | €16,309 | -€18,049 | -52.5% |
| Profit (loss) for the period | 9904 | €99,822 | €45,204 | -€54,618 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,822 | €45,204 | -€54,618 | -54.7% |
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 20 October 2026 via checked.be.