ADN Piscines: 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.
ADN Piscines
Largest movements
- Receivables within one year +€133,706
up €133,706 (+115.3%), from €115,936 to €249,643
of which Trade receivables: +€154,879
- Stocks and contracts -€19,800
no longer reported in 2024 (was €19,800)
- Cash -€10,265
down €10,265 (-82.6%), from €12,431 to €2,166
mainly Receivables within one year (-€133,706) and Investment in fixed assets (net) (-€1,085)
- Advances received +€94,205
up €94,205 (+91.1%), from €103,459 to €197,664
- Trade debts +€6,457
up €6,457 (+39.3%), from €16,443 to €22,900
- Gross operating margin -€21,340
down €21,340 (-89.5%), from €23,832 to €2,492
- Taxes -€5,287
down €5,287 (-91.0%), from €5,812 to €524
- Other operating charges +€304
up €304 (+869.7%), from €35 to €339
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 | €148,167 | €252,833 | +€104,666 | +70.6% |
| Fixed assets | 21/28 | - | €991 | +€991 | |
| Tangible fixed assets | 22/27 | - | €991 | +€991 | |
| Furniture and vehicles | 24 | - | €991 | +€991 | |
| Current assets | 29/58 | €148,167 | €251,842 | +€103,675 | +70.0% |
| Stocks and contracts in progress | 3 | €19,800 | - | -€19,800 | |
| Stocks | 30/36 | €19,800 | - | -€19,800 | |
| Amounts receivable within one year | 40/41 | €115,936 | €249,643 | +€133,706 | +115.3% |
| Trade receivables | 40 | €94,764 | €249,643 | +€154,879 | +163.4% |
| Other amounts receivable | 41 | €21,172 | - | -€21,172 | |
| Cash at bank and in hand | 54/58 | €12,431 | €2,166 | -€10,265 | -82.6% |
| Deferred charges and accrued income | 490/1 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €148,167 | €252,833 | +€104,666 | +70.6% |
| Equity | 10/15 | €22,341 | €23,618 | +€1,277 | +5.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,341 | €18,618 | +€1,277 | +7.4% |
| Amounts payable | 17/49 | €125,827 | €229,215 | +€103,389 | +82.2% |
| Amounts payable within one year | 42/48 | €125,827 | €229,215 | +€103,389 | +82.2% |
| Trade debts | 44 | €16,443 | €22,900 | +€6,457 | +39.3% |
| Suppliers | 440/4 | €16,443 | €22,900 | +€6,457 | +39.3% |
| Advances received on contracts in progress | 46 | €103,459 | €197,664 | +€94,205 | +91.1% |
| Taxes, remuneration and social security | 45 | €5,924 | €8,436 | +€2,512 | +42.4% |
| Taxes | 450/3 | €5,924 | €8,436 | +€2,512 | +42.4% |
| Other amounts payable | 47/48 | - | €215 | +€215 | |
| Remuneration, social security and pensions | 62 | €67 | - | -€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €94 | +€94 | |
| Other operating charges | 640/8 | €35 | €339 | +€304 | +869.7% |
| Gross operating margin | 9900 | €23,832 | €2,492 | -€21,340 | -89.5% |
| Operating profit (loss) | 9901 | €23,730 | €2,059 | -€21,671 | -91.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +633.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +633.3% |
| Financial charges | 65/66B | €190 | €258 | +€68 | +35.7% |
| Recurring financial charges | 65 | €190 | €258 | +€68 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €23,540 | €1,801 | -€21,739 | -92.3% |
| Income taxes | 67/77 | €5,812 | €524 | -€5,287 | -91.0% |
| Profit (loss) for the period | 9904 | €17,728 | €1,277 | -€16,451 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,728 | €1,277 | -€16,451 | -92.8% |
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.