''CNB PISCINE'': 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.
''CNB PISCINE''
Largest movements
- Tangible fixed assets -€8,908
down €8,908 (-23.8%), from €37,507 to €28,599
- Receivables within one year -€6,955
down €6,955 (-81.7%), from €8,513 to €1,559
of which Trade receivables: -€7,273
- Cash +€6,788
up €6,788 (+76.4%), from €8,882 to €15,670
mainly Depreciation (+€8,908) and Receivables within one year (+€6,955)
- Stocks and contracts +€5,000
new in 2025: €5,000
- Other debts -€3,523
down €3,523 (-10.6%), from €33,375 to €29,852
- Profit (loss) carried forward +€1,579
up €1,579 (+16.5%), from €9,568 to €11,147
- Trade debts -€1,350
down €1,350 (-70.7%), from €1,909 to €559
- Tax, wage and social debts -€772
down €772 (-43.6%), from €1,772 to €1,000
- Gross operating margin +€2,102
up €2,102 (+23.5%), from €8,956 to €11,059
- Depreciation +€1,874
up €1,874 (+26.6%), from €7,034 to €8,908
- Taxes -€544
down €544, from €272 to -€272
- Other operating charges +€137
up €137 (+20.6%), from €663 to €800
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 | €55,362 | €51,297 | -€4,066 | -7.3% |
| Fixed assets | 21/28 | €37,507 | €28,599 | -€8,908 | -23.8% |
| Tangible fixed assets | 22/27 | €37,507 | €28,599 | -€8,908 | -23.8% |
| Furniture and vehicles | 24 | €37,507 | €28,599 | -€8,908 | -23.8% |
| Current assets | 29/58 | €17,855 | €22,698 | +€4,843 | +27.1% |
| Stocks and contracts in progress | 3 | - | €5,000 | +€5,000 | |
| Contracts in progress | 37 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €8,513 | €1,559 | -€6,955 | -81.7% |
| Trade receivables | 40 | €7,273 | - | -€7,273 | |
| Other amounts receivable | 41 | €1,240 | €1,559 | +€319 | +25.7% |
| Cash at bank and in hand | 54/58 | €8,882 | €15,670 | +€6,788 | +76.4% |
| Deferred charges and accrued income | 490/1 | €459 | €469 | +€9 | +2.0% |
| Total equity and liabilities | 10/49 | €55,362 | €51,297 | -€4,066 | -7.3% |
| Equity | 10/15 | €18,306 | €19,885 | +€1,579 | +8.6% |
| Contributions | 10/11 | €8,737 | €8,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,568 | €11,147 | +€1,579 | +16.5% |
| Amounts payable | 17/49 | €37,056 | €31,412 | -€5,645 | -15.2% |
| Amounts payable within one year | 42/48 | €37,056 | €31,412 | -€5,645 | -15.2% |
| Trade debts | 44 | €1,909 | €559 | -€1,350 | -70.7% |
| Suppliers | 440/4 | €1,909 | €559 | -€1,350 | -70.7% |
| Taxes, remuneration and social security | 45 | €1,772 | €1,000 | -€772 | -43.6% |
| Taxes | 450/3 | €1,772 | €1,000 | -€772 | -43.6% |
| Other amounts payable | 47/48 | €33,375 | €29,852 | -€3,523 | -10.6% |
| Non-recurring operating income | 76A | €16,529 | - | -€16,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,034 | €8,908 | +€1,874 | +26.6% |
| Other operating charges | 640/8 | €663 | €800 | +€137 | +20.6% |
| Gross operating margin | 9900 | €8,956 | €11,059 | +€2,102 | +23.5% |
| Operating profit (loss) | 9901 | €1,259 | €1,350 | +€91 | +7.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €47 | €43 | -€4 | -8.9% |
| Recurring financial charges | 65 | €47 | €43 | -€4 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €1,211 | €1,307 | +€96 | +7.9% |
| Income taxes | 67/77 | €272 | -€272 | -€544 | |
| Profit (loss) for the period | 9904 | €939 | €1,579 | +€640 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €939 | €1,579 | +€640 | +68.1% |
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 25 October 2026 via checked.be.