Bio Pools & Gardens: 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.
Bio Pools & Gardens
Largest movements
- Receivables within one year +€25,856
up €25,856 (+188%), from €13,731 to €39,587
of which Trade receivables: +€29,571
- Cash -€11,596
down €11,596 (-46.7%), from €24,847 to €13,251
mainly Receivables within one year (-€25,856) and Other debts (-€12,995)
- Stocks and contracts -€7,188
down €7,188 (-53.0%), from €13,573 to €6,385
- Deferred charges and accrued income -€1,507
down €1,507 (-70.7%), from €2,131 to €625
- Tangible fixed assets -€1,204
down €1,204 (-4.2%), from €28,953 to €27,748
of which Plant, machinery and equipment: -€1,148
- Tax, wage and social debts +€14,356
up €14,356 (+462%), from €3,104 to €17,460
of which Taxes: +€16,006
- Profit (loss) carried forward +€13,526
up €13,526 (+73.2%), from -€18,484 to -€4,958
- Other debts -€12,995
down €12,995 (-39.0%), from €33,295 to €20,300
- Debts after one year -€4,797
down €4,797 (-41.7%), from €11,498 to €6,701
- Trade debts -€2,913
down €2,913 (-6.7%), from €43,709 to €40,796
- Gross operating margin +€40,001
up €40,001, from -€7,865 to €32,136
- Taxes +€4,644
up €4,644 (+993%), from €468 to €5,112
- Depreciation +€2,796
up €2,796 (+41.3%), from €6,770 to €9,566
- Financial charges +€838
up €838 (+55.6%), from €1,506 to €2,343
- Other operating charges -€605
down €605 (-32.3%), from €1,877 to €1,271
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 | €83,235 | €87,595 | +€4,360 | +5.2% |
| Fixed assets | 21/28 | €28,953 | €27,748 | -€1,204 | -4.2% |
| Tangible fixed assets | 22/27 | €28,953 | €27,748 | -€1,204 | -4.2% |
| Plant, machinery and equipment | 23 | €11,462 | €10,315 | -€1,148 | -10.0% |
| Furniture and vehicles | 24 | €17,490 | €17,434 | -€57 | -0.3% |
| Current assets | 29/58 | €54,283 | €59,847 | +€5,564 | +10.3% |
| Stocks and contracts in progress | 3 | €13,573 | €6,385 | -€7,188 | -53.0% |
| Stocks | 30/36 | €13,573 | €6,385 | -€7,188 | -53.0% |
| Amounts receivable within one year | 40/41 | €13,731 | €39,587 | +€25,856 | +188% |
| Trade receivables | 40 | €9,284 | €38,854 | +€29,571 | +319% |
| Other amounts receivable | 41 | €4,448 | €733 | -€3,715 | -83.5% |
| Cash at bank and in hand | 54/58 | €24,847 | €13,251 | -€11,596 | -46.7% |
| Deferred charges and accrued income | 490/1 | €2,131 | €625 | -€1,507 | -70.7% |
| Total equity and liabilities | 10/49 | €83,235 | €87,595 | +€4,360 | +5.2% |
| Equity | 10/15 | -€15,984 | -€2,458 | +€13,526 | +84.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€18,484 | -€4,958 | +€13,526 | +73.2% |
| Amounts payable | 17/49 | €99,220 | €90,054 | -€9,166 | -9.2% |
| Amounts payable after more than one year | 17 | €11,498 | €6,701 | -€4,797 | -41.7% |
| Financial debts | 170/4 | €11,498 | €6,701 | -€4,797 | -41.7% |
| Amounts payable within one year | 42/48 | €87,722 | €83,353 | -€4,369 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €7,614 | €4,797 | -€2,817 | -37.0% |
| Trade debts | 44 | €43,709 | €40,796 | -€2,913 | -6.7% |
| Suppliers | 440/4 | €43,709 | €40,796 | -€2,913 | -6.7% |
| Taxes, remuneration and social security | 45 | €3,104 | €17,460 | +€14,356 | +462% |
| Taxes | 450/3 | €1,454 | €17,460 | +€16,006 | +1,101% |
| Remuneration and social security | 454/9 | €1,650 | - | -€1,650 | |
| Other amounts payable | 47/48 | €33,295 | €20,300 | -€12,995 | -39.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,770 | €9,566 | +€2,796 | +41.3% |
| Other operating charges | 640/8 | €1,877 | €1,271 | -€605 | -32.3% |
| Non-recurring operating charges | 66A | €2,170 | €383 | -€1,787 | -82.3% |
| Gross operating margin | 9900 | -€7,865 | €32,136 | +€40,001 | |
| Operating profit (loss) | 9901 | -€18,682 | €20,915 | +€39,597 | |
| Financial income | 75/76B | €388 | €66 | -€323 | -83.1% |
| Recurring financial income | 75 | €388 | €66 | -€323 | -83.1% |
| Financial charges | 65/66B | €1,506 | €2,343 | +€838 | +55.6% |
| Recurring financial charges | 65 | €1,506 | €2,343 | +€838 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,799 | €18,638 | +€38,437 | |
| Income taxes | 67/77 | €468 | €5,112 | +€4,644 | +993% |
| Profit (loss) for the period | 9904 | -€20,267 | €13,526 | +€33,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,267 | €13,526 | +€33,793 |
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 18 October 2026 via checked.be.