B & N - POOLS: 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.
B & N - POOLS
Largest movements
- Cash +€8,632
up €8,632 (+2.0%), from €428,318 to €436,950
mainly Depreciation (+€12,879) and Net result for the year (+€11,848)
- Receivables within one year +€7,337
up €7,337 (+39.5%), from €18,571 to €25,909
of which Trade receivables: +€10,603
- Reserves +€11,848
up €11,848 (+2.9%), from €403,743 to €415,590
- Tax, wage and social debts -€11,686
down €11,686 (-59.7%), from €19,583 to €7,898
- Trade debts +€9,846
up €9,846 (+902.2%), from €1,091 to €10,937
- Gross operating margin +€7,276
up €7,276 (+26.6%), from €27,350 to €34,626
- Taxes +€2,643
up €2,643 (+60.6%), from €4,361 to €7,004
- Depreciation +€2,251
up €2,251 (+21.2%), from €10,628 to €12,879
- Financial charges -€664
down €664 (-71.9%), from €923 to €259
of which Non-recurring financial charges: -€768
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.
Cash bridge derived
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 | €504,116 | €515,540 | +€11,424 | +2.3% |
| Fixed assets | 21/28 | €20,148 | €16,326 | -€3,821 | -19.0% |
| Tangible fixed assets | 22/27 | €19,048 | €15,226 | -€3,821 | -20.1% |
| Plant, machinery and equipment | 23 | €6,365 | €11,868 | +€5,503 | +86.5% |
| Furniture and vehicles | 24 | €12,683 | €3,358 | -€9,325 | -73.5% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €483,968 | €499,213 | +€15,245 | +3.2% |
| Stocks and contracts in progress | 3 | €36,141 | €32,530 | -€3,611 | -10.0% |
| Stocks | 30/36 | €36,141 | €32,530 | -€3,611 | -10.0% |
| Amounts receivable within one year | 40/41 | €18,571 | €25,909 | +€7,337 | +39.5% |
| Trade receivables | 40 | €8,088 | €18,690 | +€10,603 | +131.1% |
| Other amounts receivable | 41 | €10,484 | €7,218 | -€3,265 | -31.1% |
| Cash at bank and in hand | 54/58 | €428,318 | €436,950 | +€8,632 | +2.0% |
| Deferred charges and accrued income | 490/1 | €938 | €3,825 | +€2,887 | +307.7% |
| Total equity and liabilities | 10/49 | €504,116 | €515,540 | +€11,424 | +2.3% |
| Equity | 10/15 | €479,310 | €491,158 | +€11,848 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €403,743 | €415,590 | +€11,848 | +2.9% |
| Distributable reserves | 133 | €403,743 | €415,590 | +€11,848 | +2.9% |
| Profit (loss) carried forward | 14 | €69,368 | €69,368 | = | 0.0% |
| Amounts payable | 17/49 | €24,806 | €24,382 | -€424 | -1.7% |
| Amounts payable within one year | 42/48 | €24,806 | €24,382 | -€424 | -1.7% |
| Trade debts | 44 | €1,091 | €10,937 | +€9,846 | +902.2% |
| Suppliers | 440/4 | €1,091 | €10,937 | +€9,846 | +902.2% |
| Taxes, remuneration and social security | 45 | €19,583 | €7,898 | -€11,686 | -59.7% |
| Taxes | 450/3 | €19,583 | €7,898 | -€11,686 | -59.7% |
| Other amounts payable | 47/48 | €4,131 | €5,547 | +€1,416 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,628 | €12,879 | +€2,251 | +21.2% |
| Other operating charges | 640/8 | €2,510 | €2,640 | +€130 | +5.2% |
| Gross operating margin | 9900 | €27,350 | €34,626 | +€7,276 | +26.6% |
| Operating profit (loss) | 9901 | €14,212 | €19,107 | +€4,895 | +34.4% |
| Financial income | 75/76B | €14 | €3 | -€11 | -76.7% |
| Recurring financial income | 75 | €14 | €3 | -€11 | -76.7% |
| Financial charges | 65/66B | €923 | €259 | -€664 | -71.9% |
| Recurring financial charges | 65 | €155 | €259 | +€104 | +66.7% |
| Non-recurring financial charges | 66B | €768 | - | -€768 | |
| Profit (loss) for the period before taxes | 9903 | €13,303 | €18,851 | +€5,548 | +41.7% |
| Income taxes | 67/77 | €4,361 | €7,004 | +€2,643 | +60.6% |
| Profit (loss) for the period | 9904 | €8,943 | €11,848 | +€2,905 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,943 | €11,848 | +€2,905 | +32.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.