BJ Piscines: 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.
BJ Piscines
Largest movements
- Receivables within one year -€42,853
down €42,853 (-40.5%), from €105,725 to €62,871
of which Trade receivables: -€52,869
- Stocks and contracts -€25,004
down €25,004 (-42.2%), from €59,236 to €34,232
- Tangible fixed assets -€21,052
down €21,052 (-9.5%), from €221,000 to €199,948
of which Land and buildings: -€14,686
- Deferred charges and accrued income +€5,049
up €5,049 (+139%), from €3,634 to €8,682
- Profit (loss) carried forward -€37,329
down €37,329, from €10,535 to -€26,795
- Debts after one year -€23,706
down €23,706 (-11.6%), from €205,144 to €181,438
- Trade debts -€13,773
down €13,773 (-36.7%), from €37,496 to €23,723
- Short-term financial debts -€6,685
down €6,685 (-14.0%), from €47,853 to €41,168
- Gross operating margin -€63,342
down €63,342 (-66.6%), from €95,118 to €31,776
- Taxes -€3,774
down €3,774 (-88.4%), from €4,272 to €498
- Financial charges -€1,886
down €1,886 (-19.5%), from €9,688 to €7,802
- Staff costs +€1,003
up €1,003 (+2.7%), from €36,905 to €37,909
- Other operating charges -€971
down €971 (-29.3%), from €3,312 to €2,342
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 | €401,140 | €315,391 | -€85,750 | -21.4% |
| Fixed assets | 21/28 | €224,111 | €202,292 | -€21,820 | -9.7% |
| Intangible fixed assets | 21 | €3,111 | €2,343 | -€768 | -24.7% |
| Tangible fixed assets | 22/27 | €221,000 | €199,948 | -€21,052 | -9.5% |
| Land and buildings | 22 | €213,804 | €199,119 | -€14,686 | -6.9% |
| Plant, machinery and equipment | 23 | €1,037 | €115 | -€922 | -88.9% |
| Furniture and vehicles | 24 | €6,159 | €715 | -€5,444 | -88.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €177,029 | €113,099 | -€63,930 | -36.1% |
| Stocks and contracts in progress | 3 | €59,236 | €34,232 | -€25,004 | -42.2% |
| Stocks | 30/36 | €59,236 | €34,232 | -€25,004 | -42.2% |
| Amounts receivable within one year | 40/41 | €105,725 | €62,871 | -€42,853 | -40.5% |
| Trade receivables | 40 | €83,289 | €30,420 | -€52,869 | -63.5% |
| Other amounts receivable | 41 | €22,436 | €32,451 | +€10,016 | +44.6% |
| Cash at bank and in hand | 54/58 | €8,435 | €7,314 | -€1,121 | -13.3% |
| Deferred charges and accrued income | 490/1 | €3,634 | €8,682 | +€5,049 | +139% |
| Total equity and liabilities | 10/49 | €401,140 | €315,391 | -€85,750 | -21.4% |
| Equity | 10/15 | €73,888 | €36,559 | -€37,329 | -50.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,154 | €57,154 | = | 0.0% |
| Distributable reserves | 133 | €57,154 | €57,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,535 | -€26,795 | -€37,329 | |
| Amounts payable | 17/49 | €327,252 | €278,832 | -€48,420 | -14.8% |
| Amounts payable after more than one year | 17 | €205,144 | €181,438 | -€23,706 | -11.6% |
| Financial debts | 170/4 | €205,144 | €181,438 | -€23,706 | -11.6% |
| Amounts payable within one year | 42/48 | €122,108 | €97,155 | -€24,953 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €27,199 | €23,254 | -€3,945 | -14.5% |
| Financial debts | 43 | €47,853 | €41,168 | -€6,685 | -14.0% |
| Credit institutions | 430/8 | €47,853 | €41,168 | -€6,685 | -14.0% |
| Trade debts | 44 | €37,496 | €23,723 | -€13,773 | -36.7% |
| Suppliers | 440/4 | €37,496 | €23,723 | -€13,773 | -36.7% |
| Taxes, remuneration and social security | 45 | €9,561 | €9,011 | -€550 | -5.8% |
| Taxes | 450/3 | €8,995 | €7,555 | -€1,440 | -16.0% |
| Remuneration and social security | 454/9 | €566 | €1,456 | +€890 | +157% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €238 | +€238 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €36,905 | €37,909 | +€1,003 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,319 | €21,820 | -€499 | -2.2% |
| Other operating charges | 640/8 | €3,312 | €2,342 | -€971 | -29.3% |
| Non-recurring operating charges | 66A | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €95,118 | €31,776 | -€63,342 | -66.6% |
| Operating profit (loss) | 9901 | €32,531 | -€30,295 | -€62,826 | |
| Financial income | 75/76B | €727 | €1,264 | +€537 | +73.9% |
| Recurring financial income | 75 | €727 | €1,264 | +€537 | +73.9% |
| Financial charges | 65/66B | €9,688 | €7,802 | -€1,886 | -19.5% |
| Recurring financial charges | 65 | €9,688 | €7,802 | -€1,886 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €23,570 | -€36,832 | -€60,402 | |
| Income taxes | 67/77 | €4,272 | €498 | -€3,774 | -88.4% |
| Profit (loss) for the period | 9904 | €19,299 | -€37,329 | -€56,628 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,299 | -€37,329 | -€56,628 |
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 26 October 2026 via checked.be.