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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.

What changed

AQUA NATURAL

BE 0778.819.829
NACE 42.990, Civil engineering
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€1,545
2023 · -€774-€771
Equity
€5,134
2023 · €6,679-€1,545
Cash
€180
2023 · €66+€114
Balance sheet total
€8,269
2023 · €9,229-€960

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€1,074

    down €1,074 (-11.7%), from €9,163 to €8,089

    of which Trade receivables: -€818

  • Cash +€114

    up €114 (+172.8%), from €66 to €180

    mainly Receivables within one year (+€1,074) and Trade debts (+€585)

Equity and liabilities
  • Profit (loss) carried forward -€1,545

    down €1,545 (-46.5%), from -€3,321 to -€4,866

  • Trade debts +€585

    new in 2024: €585

Income statement
  • Gross operating margin -€760

    down €760 (-127.7%), from -€595 to -€1,356

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€774
Gross operating margin -€760
Other operating charges -€9
Financial charges -€2
Result 2024 -€1,545

Cash bridge derived

cash 2023 to 2024

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.

From operations +€114
Investment €0
Financing €0
Cash 2023 €66
Net result for the year -€1,545
Receivables within one year +€1,074
Trade debts +€585
Cash 2024 €180
Every line side by side 23 lines
Line Code 2023 2024 Change %
Total assets 20/58 €9,229 €8,269 -€960 -10.4%
Current assets 29/58 €9,229 €8,269 -€960 -10.4%
Amounts receivable within one year 40/41 €9,163 €8,089 -€1,074 -11.7%
Trade receivables 40 €818 - -€818
Other amounts receivable 41 €8,345 €8,089 -€256 -3.1%
Cash at bank and in hand 54/58 €66 €180 +€114 +172.8%
Total equity and liabilities 10/49 €9,229 €8,269 -€960 -10.4%
Equity 10/15 €6,679 €5,134 -€1,545 -23.1%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€3,321 -€4,866 -€1,545 -46.5%
Amounts payable 17/49 €2,550 €3,135 +€585 +23.0%
Amounts payable within one year 42/48 €2,550 €3,135 +€585 +23.0%
Trade debts 44 - €585 +€585
Suppliers 440/4 - €585 +€585
Other amounts payable 47/48 €2,550 €2,550 = 0.0%
Other operating charges 640/8 €132 €141 +€9 +6.7%
Gross operating margin 9900 -€595 -€1,356 -€760 -127.7%
Operating profit (loss) 9901 -€727 -€1,496 -€769 -105.8%
Financial charges 65/66B €47 €49 +€2 +3.5%
Recurring financial charges 65 €47 €49 +€2 +3.5%
Profit (loss) for the period before taxes 9903 -€774 -€1,545 -€771 -99.5%
Profit (loss) for the period 9904 -€774 -€1,545 -€771 -99.5%
Profit (loss) for the period to be appropriated 9905 -€774 -€1,545 -€771 -99.5%

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 27 September 2026 via checked.be.