CUSTOM POOL SYSTEMS: 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.
CUSTOM POOL SYSTEMS
Largest movements
- Tangible fixed assets +€29,952
up €29,952 (+11.5%), from €260,090 to €290,042
of which Furniture and vehicles: +€38,936
- Cash +€29,171
up €29,171 (+76.8%), from €37,986 to €67,157
mainly Trade debts (+€46,965) and Net result for the year (+€38,701)
- Receivables within one year +€15,469
up €15,469 (+24.8%), from €62,295 to €77,765
of which Trade receivables: +€22,207
- Trade debts +€46,965
up €46,965 (+13508.2%), from €348 to €47,313
- Other debts +€34,869
up €34,869 (+32.6%), from €107,066 to €141,935
- Debts after one year -€10,047
down €10,047 (-6.6%), from €152,195 to €142,148
- Gross operating margin +€4,583
up €4,583 (+6.6%), from €69,210 to €73,793
- Depreciation +€1,080
up €1,080 (+8.0%), from €13,560 to €14,640
- Taxes +€900
up €900 (+7.5%), from €12,071 to €12,971
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 | €366,124 | €438,360 | +€72,236 | +19.7% |
| Fixed assets | 21/28 | €260,090 | €290,042 | +€29,952 | +11.5% |
| Tangible fixed assets | 22/27 | €260,090 | €290,042 | +€29,952 | +11.5% |
| Land and buildings | 22 | €259,021 | €246,807 | -€12,214 | -4.7% |
| Plant, machinery and equipment | 23 | €705 | €3,936 | +€3,231 | +458.3% |
| Furniture and vehicles | 24 | €363 | €39,299 | +€38,936 | +10721.0% |
| Current assets | 29/58 | €106,034 | €148,318 | +€42,284 | +39.9% |
| Stocks and contracts in progress | 3 | €5,753 | €3,311 | -€2,442 | -42.5% |
| Stocks | 30/36 | €5,753 | €3,311 | -€2,442 | -42.5% |
| Amounts receivable within one year | 40/41 | €62,295 | €77,765 | +€15,469 | +24.8% |
| Trade receivables | 40 | €48,694 | €70,901 | +€22,207 | +45.6% |
| Other amounts receivable | 41 | €13,602 | €6,864 | -€6,738 | -49.5% |
| Cash at bank and in hand | 54/58 | €37,986 | €67,157 | +€29,171 | +76.8% |
| Deferred charges and accrued income | 490/1 | - | €86 | +€86 | |
| Total equity and liabilities | 10/49 | €366,124 | €438,360 | +€72,236 | +19.7% |
| Equity | 10/15 | €96,512 | €96,512 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €76,512 | €76,512 | = | 0.0% |
| Distributable reserves | 133 | €76,512 | €76,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €269,612 | €341,848 | +€72,236 | +26.8% |
| Amounts payable after more than one year | 17 | €152,195 | €142,148 | -€10,047 | -6.6% |
| Financial debts | 170/4 | €152,195 | €142,148 | -€10,047 | -6.6% |
| Amounts payable within one year | 42/48 | €117,071 | €199,510 | +€82,439 | +70.4% |
| Current portion of amounts payable after more than one year | 42 | €9,647 | €10,047 | +€400 | +4.1% |
| Trade debts | 44 | €348 | €47,313 | +€46,965 | +13508.2% |
| Suppliers | 440/4 | €348 | €47,313 | +€46,965 | +13508.2% |
| Taxes, remuneration and social security | 45 | €11 | €216 | +€205 | +1855.1% |
| Taxes | 450/3 | €11 | €216 | +€205 | +1855.1% |
| Other amounts payable | 47/48 | €107,066 | €141,935 | +€34,869 | +32.6% |
| Accrued charges and deferred income | 492/3 | €346 | €189 | -€156 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,560 | €14,640 | +€1,080 | +8.0% |
| Other operating charges | 640/8 | €487 | €467 | -€20 | -4.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €69,210 | €73,793 | +€4,583 | +6.6% |
| Operating profit (loss) | 9901 | €55,163 | €58,686 | +€3,524 | +6.4% |
| Financial income | 75/76B | €25 | €26 | +€0 | +0.7% |
| Recurring financial income | 75 | €25 | €26 | +€0 | +0.7% |
| Financial charges | 65/66B | €7,142 | €7,040 | -€102 | -1.4% |
| Recurring financial charges | 65 | €7,142 | €7,040 | -€102 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €48,046 | €51,671 | +€3,626 | +7.5% |
| Income taxes | 67/77 | €12,071 | €12,971 | +€900 | +7.5% |
| Profit (loss) for the period | 9904 | €35,975 | €38,701 | +€2,726 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,975 | €38,701 | +€2,726 | +7.6% |
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 11 October 2026 via checked.be.