ABC-PISCINE: 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.
ABC-PISCINE
Largest movements
- Cash +€37,764
up €37,764 (+1,641%), from €2,302 to €40,066
mainly Net result for the year (+€22,185) and Trade debts (+€9,518)
- Receivables within one year +€2,595
up €2,595 (+212%), from €1,226 to €3,821
- Tangible fixed assets +€1,172
up €1,172 (+8.5%), from €13,763 to €14,935
- Profit (loss) carried forward +€21,352
up €21,352, from -€10,460 to €10,892
- Trade debts +€9,518
up €9,518 (+2,287%), from €416 to €9,934
- Tax, wage and social debts +€4,971
up €4,971 (+1,174%), from €423 to €5,395
- Other debts +€4,915
up €4,915 (+18.3%), from €26,911 to €31,825
- Contributions +€1,000
new in 2025: €1,000
- Gross operating margin +€39,573
up €39,573, from -€4,834 to €34,739
- Taxes +€4,185
up €4,185 (+3,752%), from €112 to €4,297
- Financial charges +€1,054
up €1,054 (+178%), from €593 to €1,647
- Depreciation +€950
up €950 (+18.2%), from €5,211 to €6,161
- Other operating charges +€539
up €539 (+1,078%), from €50 to €589
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 | €17,290 | €59,046 | +€41,755 | +241% |
| Fixed assets | 21/28 | €13,763 | €14,935 | +€1,172 | +8.5% |
| Tangible fixed assets | 22/27 | €13,763 | €14,935 | +€1,172 | +8.5% |
| Furniture and vehicles | 24 | €13,763 | €14,935 | +€1,172 | +8.5% |
| Current assets | 29/58 | €3,528 | €44,111 | +€40,584 | +1,150% |
| Amounts receivable within one year | 40/41 | €1,226 | €3,821 | +€2,595 | +212% |
| Trade receivables | 40 | €1,226 | €3,821 | +€2,595 | +212% |
| Cash at bank and in hand | 54/58 | €2,302 | €40,066 | +€37,764 | +1,641% |
| Deferred charges and accrued income | 490/1 | - | €224 | +€224 | |
| Total equity and liabilities | 10/49 | €17,290 | €59,046 | +€41,755 | +241% |
| Equity | 10/15 | -€10,460 | €11,892 | +€22,352 | |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | -€10,460 | €10,892 | +€21,352 | |
| Amounts payable | 17/49 | €27,750 | €47,154 | +€19,403 | +69.9% |
| Amounts payable within one year | 42/48 | €27,750 | €47,154 | +€19,403 | +69.9% |
| Trade debts | 44 | €416 | €9,934 | +€9,518 | +2,287% |
| Suppliers | 440/4 | €416 | €9,934 | +€9,518 | +2,287% |
| Taxes, remuneration and social security | 45 | €423 | €5,395 | +€4,971 | +1,174% |
| Taxes | 450/3 | €423 | €5,395 | +€4,971 | +1,174% |
| Other amounts payable | 47/48 | €26,911 | €31,825 | +€4,915 | +18.3% |
| Non-recurring operating income | 76A | - | €2,133 | +€2,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,211 | €6,161 | +€950 | +18.2% |
| Other operating charges | 640/8 | €50 | €589 | +€539 | +1,078% |
| Gross operating margin | 9900 | -€4,834 | €34,739 | +€39,573 | |
| Operating profit (loss) | 9901 | -€10,095 | €27,989 | +€38,084 | |
| Financial income | 75/76B | €340 | €140 | -€200 | -58.8% |
| Recurring financial income | 75 | €340 | €140 | -€200 | -58.8% |
| Financial charges | 65/66B | €593 | €1,647 | +€1,054 | +178% |
| Recurring financial charges | 65 | €593 | €1,647 | +€1,054 | +178% |
| Profit (loss) for the period before taxes | 9903 | -€10,348 | €26,482 | +€36,830 | |
| Income taxes | 67/77 | €112 | €4,297 | +€4,185 | +3,752% |
| Profit (loss) for the period | 9904 | -€10,460 | €22,185 | +€32,645 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,460 | €22,185 | +€32,645 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.