CM 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.
CM Piscines
Largest movements
- Receivables within one year +€19,879
up €19,879 (+429%), from €4,634 to €24,513
of which Other amounts receivable: +€12,740
- Tangible fixed assets +€13,415
up €13,415 (+1,619%), from €829 to €14,243
of which Leasing and similar rights: +€13,801
- Cash -€7,337
down €7,337 (-60.3%), from €12,175 to €4,838
mainly Receivables within one year (-€19,879) and Investment in fixed assets (net) (-€16,056)
- Stocks and contracts +€3,138
up €3,138 (+227%), from €1,381 to €4,519
- Profit (loss) carried forward +€15,579
up €15,579 (+1,415%), from €1,101 to €16,680
- Debts after one year +€9,080
new in 2025: €9,080
- Trade debts +€2,699
up €2,699 (+163%), from €1,657 to €4,356
- Current portion of long-term debt +€2,342
new in 2025: €2,342
- Other debts -€1,851
no longer reported in 2025 (was €1,851)
- Gross operating margin +€25,610
up €25,610 (+61.1%), from €41,939 to €67,549
- Staff costs +€9,422
up €9,422 (+27.4%), from €34,327 to €43,749
- Taxes +€4,186
up €4,186 (+478%), from €876 to €5,061
- Depreciation +€1,475
up €1,475 (+126%), from €1,167 to €2,642
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 | €19,248 | €48,343 | +€29,095 | +151% |
| Fixed assets | 21/28 | €1,009 | €14,423 | +€13,415 | +1,330% |
| Tangible fixed assets | 22/27 | €829 | €14,243 | +€13,415 | +1,619% |
| Furniture and vehicles | 24 | €829 | €442 | -€387 | -46.7% |
| Leasing and similar rights | 25 | - | €13,801 | +€13,801 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €18,239 | €33,919 | +€15,680 | +86.0% |
| Stocks and contracts in progress | 3 | €1,381 | €4,519 | +€3,138 | +227% |
| Stocks | 30/36 | €1,381 | €4,519 | +€3,138 | +227% |
| Amounts receivable within one year | 40/41 | €4,634 | €24,513 | +€19,879 | +429% |
| Trade receivables | 40 | €4,634 | €11,773 | +€7,139 | +154% |
| Other amounts receivable | 41 | - | €12,740 | +€12,740 | |
| Cash at bank and in hand | 54/58 | €12,175 | €4,838 | -€7,337 | -60.3% |
| Deferred charges and accrued income | 490/1 | €50 | €50 | = | 0.0% |
| Total equity and liabilities | 10/49 | €19,248 | €48,343 | +€29,095 | +151% |
| Equity | 10/15 | €11,101 | €26,680 | +€15,579 | +140% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,101 | €16,680 | +€15,579 | +1,415% |
| Amounts payable | 17/49 | €8,146 | €21,662 | +€13,516 | +166% |
| Amounts payable after more than one year | 17 | - | €9,080 | +€9,080 | |
| Financial debts | 170/4 | - | €9,080 | +€9,080 | |
| Amounts payable within one year | 42/48 | €8,146 | €12,582 | +€4,436 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,342 | +€2,342 | |
| Trade debts | 44 | €1,657 | €4,356 | +€2,699 | +163% |
| Suppliers | 440/4 | €1,657 | €4,356 | +€2,699 | +163% |
| Taxes, remuneration and social security | 45 | €4,638 | €5,884 | +€1,246 | +26.9% |
| Taxes | 450/3 | €1,699 | €4,141 | +€2,442 | +144% |
| Remuneration and social security | 454/9 | €2,939 | €1,743 | -€1,196 | -40.7% |
| Other amounts payable | 47/48 | €1,851 | - | -€1,851 | |
| Remuneration, social security and pensions | 62 | €34,327 | €43,749 | +€9,422 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,167 | €2,642 | +€1,475 | +126% |
| Other operating charges | 640/8 | €469 | €472 | +€3 | +0.6% |
| Gross operating margin | 9900 | €41,939 | €67,549 | +€25,610 | +61.1% |
| Operating profit (loss) | 9901 | €5,976 | €20,686 | +€14,710 | +246% |
| Financial income | 75/76B | €2 | €399 | +€397 | +19,828% |
| Recurring financial income | 75 | €2 | €399 | +€397 | +19,828% |
| Financial charges | 65/66B | €383 | €444 | +€62 | +16.1% |
| Recurring financial charges | 65 | €383 | €444 | +€62 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €5,595 | €20,640 | +€15,045 | +269% |
| Income taxes | 67/77 | €876 | €5,061 | +€4,186 | +478% |
| Profit (loss) for the period | 9904 | €4,720 | €15,579 | +€10,860 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €4,720 | €15,579 | +€10,860 | +230% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.