BLUE HEAVEN POOLS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
BLUE HEAVEN POOLS
Largest movements
- Stocks and contracts -€15,554
down €15,554 (-49.0%), from €31,715 to €16,161
- Receivables within one year +€11,231
up €11,231 (+27.6%), from €40,684 to €51,916
of which Trade receivables: +€22,254
- Cash -€2,185
down €2,185 (-20.0%), from €10,911 to €8,726
mainly Net result for the year (-€21,355) and Receivables within one year (-€11,231)
- Trade debts +€32,662
up €32,662 (+124%), from €26,390 to €59,052
- Profit (loss) carried forward -€21,355
down €21,355 (-59.1%), from -€36,163 to -€57,518
- Tax, wage and social debts -€10,565
down €10,565 (-91.1%), from €11,591 to €1,026
- Debts after one year -€9,093
down €9,093 (-36.6%), from €24,878 to €15,785
- Other debts +€2,437
up €2,437 (+10.0%), from €24,296 to €26,733
- Other operating charges +€19,194
up €19,194 (+4,631%), from €414 to €19,608
- Gross operating margin -€18,938
down €18,938 (-61.7%), from €30,699 to €11,761
- Staff costs -€16,956
no longer reported in 2025 (was €16,956)
- Depreciation +€698
up €698 (+41.4%), from €1,688 to €2,387
- Financial charges +€583
up €583 (+21.0%), from €2,772 to €3,355
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,024 | €83,151 | -€5,873 | -6.6% |
| Fixed assets | 21/28 | €5,128 | €5,799 | +€671 | +13.1% |
| Tangible fixed assets | 22/27 | €4,928 | €5,799 | +€871 | +17.7% |
| Land and buildings | 22 | €1,594 | €1,197 | -€397 | -24.9% |
| Plant, machinery and equipment | 23 | €1,026 | €1,959 | +€933 | +90.9% |
| Furniture and vehicles | 24 | €2,309 | €2,644 | +€335 | +14.5% |
| Financial fixed assets | 28 | €200 | - | -€200 | |
| Current assets | 29/58 | €83,896 | €77,352 | -€6,544 | -7.8% |
| Stocks and contracts in progress | 3 | €31,715 | €16,161 | -€15,554 | -49.0% |
| Stocks | 30/36 | €31,715 | €16,161 | -€15,554 | -49.0% |
| Amounts receivable within one year | 40/41 | €40,684 | €51,916 | +€11,231 | +27.6% |
| Trade receivables | 40 | €29,662 | €51,916 | +€22,254 | +75.0% |
| Other amounts receivable | 41 | €11,023 | - | -€11,023 | |
| Cash at bank and in hand | 54/58 | €10,911 | €8,726 | -€2,185 | -20.0% |
| Deferred charges and accrued income | 490/1 | €586 | €549 | -€36 | -6.2% |
| Total equity and liabilities | 10/49 | €89,024 | €83,151 | -€5,873 | -6.6% |
| Equity | 10/15 | -€7,943 | -€29,298 | -€21,355 | -269% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,220 | €26,220 | = | 0.0% |
| Distributable reserves | 133 | €26,220 | €26,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,163 | -€57,518 | -€21,355 | -59.1% |
| Amounts payable | 17/49 | €96,967 | €112,449 | +€15,482 | +16.0% |
| Amounts payable after more than one year | 17 | €24,878 | €15,785 | -€9,093 | -36.6% |
| Financial debts | 170/4 | €24,878 | €15,785 | -€9,093 | -36.6% |
| Amounts payable within one year | 42/48 | €72,089 | €96,664 | +€24,576 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €9,812 | €9,853 | +€41 | +0.4% |
| Trade debts | 44 | €26,390 | €59,052 | +€32,662 | +124% |
| Suppliers | 440/4 | €26,390 | €59,052 | +€32,662 | +124% |
| Taxes, remuneration and social security | 45 | €11,591 | €1,026 | -€10,565 | -91.1% |
| Taxes | 450/3 | €11,591 | €1,026 | -€10,565 | -91.1% |
| Other amounts payable | 47/48 | €24,296 | €26,733 | +€2,437 | +10.0% |
| Remuneration, social security and pensions | 62 | €16,956 | - | -€16,956 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,688 | €2,387 | +€698 | +41.4% |
| Other operating charges | 640/8 | €414 | €19,608 | +€19,194 | +4,631% |
| Non-recurring operating charges | 66A | - | €7,958 | +€7,958 | |
| Gross operating margin | 9900 | €30,699 | €11,761 | -€18,938 | -61.7% |
| Operating profit (loss) | 9901 | €11,640 | -€18,192 | -€29,832 | |
| Financial income | 75/76B | €30 | €192 | +€162 | +541% |
| Recurring financial income | 75 | €30 | €192 | +€162 | +541% |
| Financial charges | 65/66B | €2,772 | €3,355 | +€583 | +21.0% |
| Recurring financial charges | 65 | €2,772 | €3,355 | +€583 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €8,898 | -€21,355 | -€30,253 | |
| Profit (loss) for the period | 9904 | €8,898 | -€21,355 | -€30,253 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,898 | -€21,355 | -€30,253 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.