Sauna Aqua Azul: 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.
Sauna Aqua Azul
Largest movements
- Cash +€121,915
up €121,915 (+22.1%), from €550,832 to €672,747
mainly Net result for the year (+€146,665) and Depreciation (+€52,907)
- Tangible fixed assets -€50,509
down €50,509 (-22.7%), from €222,221 to €171,712
of which Land and buildings: -€42,743
- Reserves +€130,902
up €130,902 (+21.0%), from €622,616 to €753,518
of which Distributable reserves: +€130,902
- Tax, wage and social debts -€28,497
down €28,497 (-61.9%), from €46,003 to €17,506
of which Taxes: -€32,530
- Debts after one year -€25,569
down €25,569 (-25.6%), from €99,989 to €74,420
- Other debts -€12,000
down €12,000 (-80.0%), from €15,000 to €3,000
- Staff costs +€35,110
up €35,110 (+53.3%), from €65,884 to €100,994
- Gross operating margin -€31,175
down €31,175 (-7.9%), from €396,598 to €365,423
- Taxes -€18,814
down €18,814 (-23.3%), from €80,663 to €61,849
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 | €864,685 | €936,743 | +€72,058 | +8.3% |
| Fixed assets | 21/28 | €222,358 | €171,848 | -€50,509 | -22.7% |
| Tangible fixed assets | 22/27 | €222,221 | €171,712 | -€50,509 | -22.7% |
| Land and buildings | 22 | €182,726 | €139,983 | -€42,743 | -23.4% |
| Plant, machinery and equipment | 23 | €1,834 | €2,262 | +€429 | +23.4% |
| Furniture and vehicles | 24 | €37,662 | €29,467 | -€8,195 | -21.8% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €642,328 | €764,895 | +€122,567 | +19.1% |
| Amounts receivable within one year | 40/41 | €37,174 | €36,565 | -€609 | -1.6% |
| Trade receivables | 40 | €1,846 | €1,785 | -€61 | -3.3% |
| Other amounts receivable | 41 | €35,329 | €34,781 | -€548 | -1.6% |
| Current investments | 50/53 | €52,748 | €53,925 | +€1,177 | +2.2% |
| Cash at bank and in hand | 54/58 | €550,832 | €672,747 | +€121,915 | +22.1% |
| Deferred charges and accrued income | 490/1 | €1,573 | €1,658 | +€84 | +5.3% |
| Total equity and liabilities | 10/49 | €864,685 | €936,743 | +€72,058 | +8.3% |
| Equity | 10/15 | €653,616 | €784,518 | +€130,902 | +20.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €622,616 | €753,518 | +€130,902 | +21.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €619,516 | €750,418 | +€130,902 | +21.1% |
| Provisions and deferred taxes | 16 | €17,617 | €17,617 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,617 | €17,617 | = | 0.0% |
| Major repairs and maintenance | 162 | €17,617 | €17,617 | = | 0.0% |
| Amounts payable | 17/49 | €193,453 | €134,608 | -€58,844 | -30.4% |
| Amounts payable after more than one year | 17 | €99,989 | €74,420 | -€25,569 | -25.6% |
| Financial debts | 170/4 | €99,989 | €74,420 | -€25,569 | -25.6% |
| Amounts payable within one year | 42/48 | €90,015 | €55,375 | -€34,640 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €25,214 | €25,569 | +€355 | +1.4% |
| Trade debts | 44 | €3,797 | €9,300 | +€5,502 | +145% |
| Suppliers | 440/4 | €3,797 | €9,300 | +€5,502 | +145% |
| Taxes, remuneration and social security | 45 | €46,003 | €17,506 | -€28,497 | -61.9% |
| Taxes | 450/3 | €34,200 | €1,671 | -€32,530 | -95.1% |
| Remuneration and social security | 454/9 | €11,803 | €15,835 | +€4,032 | +34.2% |
| Other amounts payable | 47/48 | €15,000 | €3,000 | -€12,000 | -80.0% |
| Accrued charges and deferred income | 492/3 | €3,449 | €4,814 | +€1,365 | +39.6% |
| Non-recurring operating income | 76A | €156 | - | -€156 | |
| Remuneration, social security and pensions | 62 | €65,884 | €100,994 | +€35,110 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,339 | €52,907 | +€567 | +1.1% |
| Other operating charges | 640/8 | €1,895 | €1,889 | -€6 | -0.3% |
| Gross operating margin | 9900 | €396,598 | €365,423 | -€31,175 | -7.9% |
| Operating profit (loss) | 9901 | €276,479 | €209,633 | -€66,847 | -24.2% |
| Financial income | 75/76B | €1,081 | €1,708 | +€626 | +57.9% |
| Recurring financial income | 75 | €1,081 | €1,708 | +€626 | +57.9% |
| Financial charges | 65/66B | €2,977 | €2,826 | -€150 | -5.1% |
| Recurring financial charges | 65 | €2,977 | €2,826 | -€150 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €274,584 | €208,514 | -€66,070 | -24.1% |
| Income taxes | 67/77 | €80,663 | €61,849 | -€18,814 | -23.3% |
| Profit (loss) for the period | 9904 | €193,921 | €146,665 | -€47,256 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €193,921 | €146,665 | -€47,256 | -24.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.