APART POOLS: 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.
APART POOLS
Largest movements
- Receivables within one year -€8,291
down €8,291 (-10.3%), from €80,659 to €72,368
of which Trade receivables: -€8,222
- Tangible fixed assets +€4,208
up €4,208 (+10,519,300%), from €0 to €4,208
of which Furniture and vehicles: +€4,208
- Deferred charges and accrued income -€3,004
down €3,004 (-85.8%), from €3,502 to €499
- Financial fixed assets -€3,000
no longer reported in 2025 (was €3,000)
- Other debts -€33,123
down €33,123 (-78.5%), from €42,193 to €9,070
- Tax, wage and social debts +€10,277
up €10,277 (+337%), from €3,048 to €13,325
- Trade debts +€8,313
up €8,313 (+132%), from €6,297 to €14,610
- Profit (loss) carried forward +€5,936
up €5,936 (+22.8%), from €26,081 to €32,017
- Accrued charges and deferred income -€1,939
down €1,939 (-99.0%), from €1,958 to €20
- Gross operating margin +€36,187
up €36,187 (+882%), from €4,103 to €40,290
- Financial charges -€12,143
down €12,143 (-82.3%), from €14,753 to €2,609
- Write-downs +€11,500
no longer reported in 2025 (was -€11,500)
- Taxes +€10,234
up €10,234 (+15,475%), from €66 to €10,300
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 | €87,637 | €77,102 | -€10,536 | -12.0% |
| Fixed assets | 21/28 | €3,000 | €4,208 | +€1,208 | +40.3% |
| Tangible fixed assets | 22/27 | €0 | €4,208 | +€4,208 | +10,519,300% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | - | €4,208 | +€4,208 | |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €84,637 | €72,894 | -€11,743 | -13.9% |
| Amounts receivable within one year | 40/41 | €80,659 | €72,368 | -€8,291 | -10.3% |
| Trade receivables | 40 | €79,648 | €71,425 | -€8,222 | -10.3% |
| Other amounts receivable | 41 | €1,011 | €943 | -€69 | -6.8% |
| Cash at bank and in hand | 54/58 | €476 | €27 | -€449 | -94.3% |
| Deferred charges and accrued income | 490/1 | €3,502 | €499 | -€3,004 | -85.8% |
| Total equity and liabilities | 10/49 | €87,637 | €77,102 | -€10,536 | -12.0% |
| Equity | 10/15 | €34,141 | €40,077 | +€5,936 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,081 | €32,017 | +€5,936 | +22.8% |
| Amounts payable | 17/49 | €53,497 | €37,025 | -€16,472 | -30.8% |
| Amounts payable within one year | 42/48 | €51,538 | €37,005 | -€14,533 | -28.2% |
| Trade debts | 44 | €6,297 | €14,610 | +€8,313 | +132% |
| Suppliers | 440/4 | €6,297 | €14,610 | +€8,313 | +132% |
| Taxes, remuneration and social security | 45 | €3,048 | €13,325 | +€10,277 | +337% |
| Taxes | 450/3 | €3,048 | €13,325 | +€10,277 | +337% |
| Other amounts payable | 47/48 | €42,193 | €9,070 | -€33,123 | -78.5% |
| Accrued charges and deferred income | 492/3 | €1,958 | €20 | -€1,939 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €542 | -€58 | -9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,500 | - | +€11,500 | |
| Other operating charges | 640/8 | €905 | €903 | -€2 | -0.3% |
| Gross operating margin | 9900 | €4,103 | €40,290 | +€36,187 | +882% |
| Operating profit (loss) | 9901 | €14,099 | €38,845 | +€24,747 | +176% |
| Financial income | 75/76B | €1 | €0 | -€1 | -95.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.7% |
| Financial charges | 65/66B | €14,753 | €2,609 | -€12,143 | -82.3% |
| Recurring financial charges | 65 | €14,753 | €2,609 | -€12,143 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | -€653 | €36,236 | +€36,889 | |
| Income taxes | 67/77 | €66 | €10,300 | +€10,234 | +15,475% |
| Profit (loss) for the period | 9904 | -€719 | €25,936 | +€26,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€719 | €25,936 | +€26,655 |
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 16 October 2026 via checked.be.