CD PISCINES: 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.
CD PISCINES
Largest movements
- Cash +€25,272
up €25,272 (+47.9%), from €52,788 to €78,060
mainly Depreciation (+€15,048) and Trade debts (+€14,916)
- Stocks and contracts +€12,170
new in 2025: €12,170
- Intangible fixed assets -€8,000
down €8,000 (-33.3%), from €24,000 to €16,000
- Tangible fixed assets +€6,858
up €6,858 (+25.2%), from €27,210 to €34,068
of which Furniture and vehicles: +€8,657
- Receivables within one year -€5,187
down €5,187 (-51.2%), from €10,140 to €4,953
of which Trade receivables: -€5,187
- Trade debts +€14,916
up €14,916 (+1099.4%), from €1,357 to €16,273
- Tax, wage and social debts +€14,118
up €14,118 (+168.0%), from €8,404 to €22,523
of which Taxes: +€9,004
- Profit (loss) carried forward +€2,079
up €2,079 (+17.0%), from €12,236 to €14,315
- Staff costs +€34,157
up €34,157 (+333.6%), from €10,238 to €44,395
- Gross operating margin +€30,810
up €30,810 (+97.0%), from €31,761 to €62,570
- Other operating charges -€3,740
down €3,740 (-92.3%), from €4,051 to €311
- Depreciation +€3,479
up €3,479 (+30.1%), from €11,568 to €15,048
- Taxes -€1,674
no longer reported in 2025 (was €1,674)
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 | €114,138 | €145,251 | +€31,113 | +27.3% |
| Fixed assets | 21/28 | €51,210 | €50,068 | -€1,142 | -2.2% |
| Intangible fixed assets | 21 | €24,000 | €16,000 | -€8,000 | -33.3% |
| Tangible fixed assets | 22/27 | €27,210 | €34,068 | +€6,858 | +25.2% |
| Plant, machinery and equipment | 23 | €14,056 | €12,256 | -€1,799 | -12.8% |
| Furniture and vehicles | 24 | €13,155 | €21,812 | +€8,657 | +65.8% |
| Current assets | 29/58 | €62,928 | €95,184 | +€32,256 | +51.3% |
| Stocks and contracts in progress | 3 | - | €12,170 | +€12,170 | |
| Stocks | 30/36 | - | €12,170 | +€12,170 | |
| Amounts receivable within one year | 40/41 | €10,140 | €4,953 | -€5,187 | -51.2% |
| Trade receivables | 40 | €5,681 | €494 | -€5,187 | -91.3% |
| Other amounts receivable | 41 | €4,459 | €4,459 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,788 | €78,060 | +€25,272 | +47.9% |
| Total equity and liabilities | 10/49 | €114,138 | €145,251 | +€31,113 | +27.3% |
| Equity | 10/15 | €15,236 | €17,315 | +€2,079 | +13.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,236 | €14,315 | +€2,079 | +17.0% |
| Amounts payable | 17/49 | €98,902 | €127,937 | +€29,035 | +29.4% |
| Amounts payable within one year | 42/48 | €98,902 | €127,937 | +€29,035 | +29.4% |
| Trade debts | 44 | €1,357 | €16,273 | +€14,916 | +1099.4% |
| Suppliers | 440/4 | €1,357 | €16,273 | +€14,916 | +1099.4% |
| Taxes, remuneration and social security | 45 | €8,404 | €22,523 | +€14,118 | +168.0% |
| Taxes | 450/3 | €8,404 | €17,408 | +€9,004 | +107.1% |
| Remuneration and social security | 454/9 | - | €5,115 | +€5,115 | |
| Other amounts payable | 47/48 | €89,141 | €89,141 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €10,238 | €44,395 | +€34,157 | +333.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,568 | €15,048 | +€3,479 | +30.1% |
| Other operating charges | 640/8 | €4,051 | €311 | -€3,740 | -92.3% |
| Non-recurring operating charges | 66A | - | €491 | +€491 | |
| Gross operating margin | 9900 | €31,761 | €62,570 | +€30,810 | +97.0% |
| Operating profit (loss) | 9901 | €5,903 | €2,325 | -€3,578 | -60.6% |
| Financial charges | 65/66B | €85 | €247 | +€161 | +188.7% |
| Recurring financial charges | 65 | €85 | €247 | +€161 | +188.7% |
| Profit (loss) for the period before taxes | 9903 | €5,818 | €2,079 | -€3,739 | -64.3% |
| Income taxes | 67/77 | €1,674 | - | -€1,674 | |
| Profit (loss) for the period | 9904 | €4,144 | €2,079 | -€2,066 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,144 | €2,079 | -€2,066 | -49.8% |
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.