B' eau 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.
B' eau Pools
Largest movements
- Financial fixed assets +€140,000
up €140,000 (+80,000%), from €175 to €140,175
- Tangible fixed assets +€32,589
up €32,589 (+112%), from €29,128 to €61,717
of which Plant, machinery and equipment: +€33,268
- Cash +€30,439
up €30,439 (+20.0%), from €152,200 to €182,640
mainly Debts after one year (+€114,919) and Net result for the year (+€49,697)
- Receivables within one year +€24,057
up €24,057 (+27.3%), from €88,221 to €112,278
of which Trade receivables: +€16,602
- Stocks and contracts -€10,230
down €10,230 (-10.8%), from €94,758 to €84,528
- Debts after one year +€114,919
up €114,919 (+2,271%), from €5,059 to €119,978
- Reserves +€49,697
up €49,697 (+86.5%), from €57,444 to €107,141
- Accrued charges and deferred income +€46,765
up €46,765 (+470%), from €9,946 to €56,711
- Trade debts +€18,456
up €18,456 (+12.4%), from €148,601 to €167,057
- Tax, wage and social debts -€15,127
down €15,127 (-87.1%), from €17,375 to €2,248
of which Remuneration and social security: -€15,446
- Gross operating margin -€28,144
down €28,144 (-16.0%), from €175,506 to €147,362
- Staff costs -€27,132
down €27,132 (-31.0%), from €87,462 to €60,330
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 | €373,194 | €592,642 | +€219,449 | +58.8% |
| Fixed assets | 21/28 | €31,159 | €202,211 | +€171,052 | +549% |
| Intangible fixed assets | 21 | €1,855 | €319 | -€1,537 | -82.8% |
| Tangible fixed assets | 22/27 | €29,128 | €61,717 | +€32,589 | +112% |
| Land and buildings | 22 | €0 | €8,082 | +€8,082 | |
| Plant, machinery and equipment | 23 | €10,840 | €44,108 | +€33,268 | +307% |
| Furniture and vehicles | 24 | €18,288 | €9,526 | -€8,762 | -47.9% |
| Financial fixed assets | 28 | €175 | €140,175 | +€140,000 | +80,000% |
| Current assets | 29/58 | €342,035 | €390,432 | +€48,397 | +14.1% |
| Stocks and contracts in progress | 3 | €94,758 | €84,528 | -€10,230 | -10.8% |
| Stocks | 30/36 | €94,758 | €84,528 | -€10,230 | -10.8% |
| Amounts receivable within one year | 40/41 | €88,221 | €112,278 | +€24,057 | +27.3% |
| Trade receivables | 40 | €80,818 | €97,420 | +€16,602 | +20.5% |
| Other amounts receivable | 41 | €7,403 | €14,858 | +€7,455 | +101% |
| Cash at bank and in hand | 54/58 | €152,200 | €182,640 | +€30,439 | +20.0% |
| Deferred charges and accrued income | 490/1 | €6,855 | €10,986 | +€4,130 | +60.3% |
| Total equity and liabilities | 10/49 | €373,194 | €592,642 | +€219,449 | +58.8% |
| Equity | 10/15 | €177,444 | €227,141 | +€49,697 | +28.0% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €57,444 | €107,141 | +€49,697 | +86.5% |
| Distributable reserves | 133 | €57,444 | €107,141 | +€49,697 | +86.5% |
| Amounts payable | 17/49 | €195,750 | €365,502 | +€169,752 | +86.7% |
| Amounts payable after more than one year | 17 | €5,059 | €119,978 | +€114,919 | +2,271% |
| Financial debts | 170/4 | €5,059 | €119,978 | +€114,919 | +2,271% |
| Amounts payable within one year | 42/48 | €180,745 | €188,813 | +€8,068 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €12,313 | €17,053 | +€4,740 | +38.5% |
| Trade debts | 44 | €148,601 | €167,057 | +€18,456 | +12.4% |
| Suppliers | 440/4 | €148,601 | €167,057 | +€18,456 | +12.4% |
| Taxes, remuneration and social security | 45 | €17,375 | €2,248 | -€15,127 | -87.1% |
| Taxes | 450/3 | €718 | €1,037 | +€319 | +44.3% |
| Remuneration and social security | 454/9 | €16,656 | €1,211 | -€15,446 | -92.7% |
| Other amounts payable | 47/48 | €2,456 | €2,456 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,946 | €56,711 | +€46,765 | +470% |
| Remuneration, social security and pensions | 62 | €87,462 | €60,330 | -€27,132 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,564 | €21,374 | +€810 | +3.9% |
| Other operating charges | 640/8 | €1,693 | €1,264 | -€429 | -25.3% |
| Non-recurring operating charges | 66A | €687 | €10,761 | +€10,074 | +1,466% |
| Gross operating margin | 9900 | €175,506 | €147,362 | -€28,144 | -16.0% |
| Operating profit (loss) | 9901 | €65,100 | €53,633 | -€11,467 | -17.6% |
| Financial income | 75/76B | €1 | €159 | +€158 | +12,425% |
| Recurring financial income | 75 | €1 | €159 | +€158 | +12,425% |
| Financial charges | 65/66B | €4,358 | €3,785 | -€573 | -13.1% |
| Recurring financial charges | 65 | €4,358 | €3,785 | -€573 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €60,743 | €50,007 | -€10,736 | -17.7% |
| Income taxes | 67/77 | €352 | €310 | -€41 | -11.8% |
| Profit (loss) for the period | 9904 | €60,392 | €49,697 | -€10,695 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,392 | €49,697 | -€10,695 | -17.7% |
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 14 October 2026 via checked.be.