WATERDROPS: 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.
WATERDROPS
Largest movements
- Tangible fixed assets -€50,398
down €50,398 (-2.6%), from €2.0m to €1.9m
of which Land and buildings: -€42,070
- Debts after one year -€53,104
down €53,104 (-3.3%), from €1.6m to €1.6m
- Gross operating margin -€101,700
down €101,700 (-51.9%), from €195,869 to €94,168
- Other operating charges +€11,648
up €11,648 (+1210.4%), from €962 to €12,610
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,973,217 | €1,922,444 | -€50,772 | -2.6% |
| Fixed assets | 21/28 | €1,960,063 | €1,909,664 | -€50,398 | -2.6% |
| Tangible fixed assets | 22/27 | €1,960,063 | €1,909,664 | -€50,398 | -2.6% |
| Land and buildings | 22 | €1,939,900 | €1,897,829 | -€42,070 | -2.2% |
| Plant, machinery and equipment | 23 | €431 | €287 | -€144 | -33.4% |
| Furniture and vehicles | 24 | €19,732 | €11,548 | -€8,184 | -41.5% |
| Current assets | 29/58 | €13,154 | €12,780 | -€374 | -2.8% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,229 | €1,932 | -€297 | -13.3% |
| Trade receivables | 40 | €2,229 | €1,932 | -€297 | -13.3% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €10,097 | €9,895 | -€202 | -2.0% |
| Deferred charges and accrued income | 490/1 | €828 | €953 | +€125 | +15.1% |
| Total equity and liabilities | 10/49 | €1,973,217 | €1,922,444 | -€50,772 | -2.6% |
| Equity | 10/15 | -€116,622 | -€109,721 | +€6,901 | +5.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,172 | -€128,271 | +€6,901 | +5.1% |
| Provisions and deferred taxes | 16 | €35,536 | €35,536 | = | 0.0% |
| Deferred taxes | 168 | €35,536 | €35,536 | = | 0.0% |
| Amounts payable | 17/49 | €2,054,302 | €1,996,629 | -€57,673 | -2.8% |
| Amounts payable after more than one year | 17 | €1,604,671 | €1,551,567 | -€53,104 | -3.3% |
| Financial debts | 170/4 | €1,604,671 | €1,551,567 | -€53,104 | -3.3% |
| Amounts payable within one year | 42/48 | €449,631 | €445,062 | -€4,569 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €4,703 | €6,134 | +€1,431 | +30.4% |
| Suppliers | 440/4 | €4,703 | €6,134 | +€1,431 | +30.4% |
| Other amounts payable | 47/48 | €444,928 | €438,928 | -€6,000 | -1.3% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,398 | €50,398 | = | 0.0% |
| Other operating charges | 640/8 | €962 | €12,610 | +€11,648 | +1210.4% |
| Gross operating margin | 9900 | €195,869 | €94,168 | -€101,700 | -51.9% |
| Operating profit (loss) | 9901 | €144,508 | €31,160 | -€113,348 | -78.4% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €25,085 | €24,270 | -€815 | -3.3% |
| Recurring financial charges | 65 | €25,085 | €24,270 | -€815 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €119,423 | €6,901 | -€112,522 | -94.2% |
| Profit (loss) for the period | 9904 | €119,423 | €6,901 | -€112,522 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €119,423 | €6,901 | -€112,522 | -94.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.