Fabulous photo...takes me back to my childhood days...oh such fun to be a kid again! Great shot, I love the motion of the water frozen in mid-air, and the boy's expression on his face...beautifully done....
This is a neat shot with the motion-capture of the splash and the individual motes of water, but inasmuch as splashing does have a distinctive sound, there isn't that immediate gut 'sound' reaction to it. On topic but a little loose of interpretation, I'd call it. I like the, well, I was going to say B&W but it appears to have a very mild sepia tone to it, so, 'duotone', nature of the photo.
Excellent timing on catching such a great splash! Perhaps the lighting is a little dark on the boy's face. I'm not sure what you could do about it, though.