RS-AQUA: what changed
Two fiscal 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.
RS-AQUA
Largest movements
- Cash +€3,308
up €3,308 (+123.6%), from €2,676 to €5,984
mainly Net result for the year (+€5,771) and Tax, wage and social debts (+€3,462)
- Profit (loss) carried forward +€5,771
up €5,771, from -€4,663 to €1,109
- Tax, wage and social debts +€3,462
up €3,462 (+1003.3%), from €345 to €3,807
- Current portion of long-term debt -€2,868
no longer reported in 2025 (was €2,868)
- Trade debts -€2,845
no longer reported in 2025 (was €2,845)
- Turnover +€30,145
new in 2025: €30,145
- Purchases and services +€18,122
new in 2025: €18,122
- Financial charges -€10,395
down €10,395 (-79.8%), from €13,028 to €2,633
of which Non-recurring financial charges: -€10,453
- Gross operating margin +€2,694
up €2,694 (+28.9%), from €9,330 to €12,024
- Financial income -€2,609
no longer reported in 2025 (was €2,609)
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.
Cash bridge derived
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 | €48,274 | €51,794 | +€3,520 | +7.3% |
| Fixed assets | 21/28 | €244 | €51 | -€193 | -79.0% |
| Tangible fixed assets | 22/27 | €244 | €51 | -€193 | -79.0% |
| Furniture and vehicles | 24 | €244 | €51 | -€193 | -79.0% |
| Current assets | 29/58 | €48,030 | €51,743 | +€3,713 | +7.7% |
| Amounts receivable within one year | 40/41 | €45,354 | €45,758 | +€405 | +0.9% |
| Trade receivables | 40 | €3,624 | €2,610 | -€1,014 | -28.0% |
| Other amounts receivable | 41 | €41,730 | €43,149 | +€1,419 | +3.4% |
| Cash at bank and in hand | 54/58 | €2,676 | €5,984 | +€3,308 | +123.6% |
| Total equity and liabilities | 10/49 | €48,274 | €51,794 | +€3,520 | +7.3% |
| Equity | 10/15 | €42,215 | €47,987 | +€5,771 | +13.7% |
| Contributions | 10/11 | €13,900 | €13,900 | = | 0.0% |
| Reserves | 13 | €32,978 | €32,978 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,118 | €31,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,663 | €1,109 | +€5,771 | |
| Amounts payable | 17/49 | €6,058 | €3,807 | -€2,251 | -37.2% |
| Amounts payable within one year | 42/48 | €6,058 | €3,807 | -€2,251 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €2,868 | - | -€2,868 | |
| Trade debts | 44 | €2,845 | - | -€2,845 | |
| Suppliers | 440/4 | €2,845 | - | -€2,845 | |
| Taxes, remuneration and social security | 45 | €345 | €3,807 | +€3,462 | +1003.3% |
| Taxes | 450/3 | €345 | €3,807 | +€3,462 | +1003.3% |
| Turnover | 70 | - | €30,145 | +€30,145 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €18,122 | +€18,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €193 | -€103 | -34.9% |
| Other operating charges | 640/8 | €547 | €57 | -€490 | -89.6% |
| Gross operating margin | 9900 | €9,330 | €12,024 | +€2,694 | +28.9% |
| Operating profit (loss) | 9901 | €8,487 | €11,774 | +€3,287 | +38.7% |
| Financial income | 75/76B | €2,609 | - | -€2,609 | |
| Recurring financial income | 75 | €2,609 | - | -€2,609 | |
| Financial charges | 65/66B | €13,028 | €2,633 | -€10,395 | -79.8% |
| Recurring financial charges | 65 | €212 | €270 | +€59 | +27.7% |
| Non-recurring financial charges | 66B | €12,817 | €2,363 | -€10,453 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,932 | €9,141 | +€11,073 | |
| Income taxes | 67/77 | €2,730 | €3,369 | +€639 | +23.4% |
| Profit (loss) for the period | 9904 | -€4,663 | €5,771 | +€10,434 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,663 | €5,771 | +€10,434 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.