D&A POOL TECHNICS: 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.
D&A POOL TECHNICS
Largest movements
- Tangible fixed assets -€19,574
down €19,574 (-17.0%), from €115,088 to €95,514
of which Land and buildings: -€18,471
- Stocks and contracts -€8,195
down €8,195 (-49.3%), from €16,610 to €8,415
- Receivables within one year +€6,683
up €6,683 (+25.1%), from €26,669 to €33,351
of which Trade receivables: +€7,609
- Cash -€2,519
down €2,519 (-5.3%), from €47,213 to €44,693
mainly Debts after one year (-€43,341) and Receivables within one year (-€6,683)
- Debts after one year -€43,341
down €43,341 (-95.7%), from €45,274 to €1,933
- Advances received +€8,100
up €8,100 (+21,833%), from €37 to €8,137
- Trade debts +€7,379
up €7,379 (+120%), from €6,152 to €13,532
- Other debts -€6,409
down €6,409 (-11.3%), from €56,931 to €50,522
- Reserves +€5,845
up €5,845 (+16.3%), from €35,886 to €41,731
- Gross operating margin -€29,354
down €29,354 (-44.5%), from €65,980 to €36,627
- Financial charges -€1,296
down €1,296 (-32.1%), from €4,041 to €2,745
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 | €208,282 | €186,380 | -€21,902 | -10.5% |
| Fixed assets | 21/28 | €115,888 | €96,314 | -€19,574 | -16.9% |
| Tangible fixed assets | 22/27 | €115,088 | €95,514 | -€19,574 | -17.0% |
| Land and buildings | 22 | €102,836 | €84,364 | -€18,471 | -18.0% |
| Plant, machinery and equipment | 23 | €311 | - | -€311 | |
| Furniture and vehicles | 24 | €11,941 | €11,149 | -€791 | -6.6% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €92,394 | €90,066 | -€2,328 | -2.5% |
| Stocks and contracts in progress | 3 | €16,610 | €8,415 | -€8,195 | -49.3% |
| Stocks | 30/36 | €16,610 | €8,415 | -€8,195 | -49.3% |
| Amounts receivable within one year | 40/41 | €26,669 | €33,351 | +€6,683 | +25.1% |
| Trade receivables | 40 | €15,590 | €23,199 | +€7,609 | +48.8% |
| Other amounts receivable | 41 | €11,079 | €10,153 | -€926 | -8.4% |
| Cash at bank and in hand | 54/58 | €47,213 | €44,693 | -€2,519 | -5.3% |
| Deferred charges and accrued income | 490/1 | €1,902 | €3,607 | +€1,705 | +89.6% |
| Total equity and liabilities | 10/49 | €208,282 | €186,380 | -€21,902 | -10.5% |
| Equity | 10/15 | €54,486 | €60,331 | +€5,845 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,886 | €41,731 | +€5,845 | +16.3% |
| Distributable reserves | 133 | €35,886 | €41,731 | +€5,845 | +16.3% |
| Amounts payable | 17/49 | €153,796 | €126,049 | -€27,746 | -18.0% |
| Amounts payable after more than one year | 17 | €45,274 | €1,933 | -€43,341 | -95.7% |
| Financial debts | 170/4 | €45,274 | €1,933 | -€43,341 | -95.7% |
| Amounts payable within one year | 42/48 | €105,811 | €118,725 | +€12,914 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €41,934 | €43,341 | +€1,407 | +3.4% |
| Trade debts | 44 | €6,152 | €13,532 | +€7,379 | +120% |
| Suppliers | 440/4 | €6,152 | €13,532 | +€7,379 | +120% |
| Advances received on contracts in progress | 46 | €37 | €8,137 | +€8,100 | +21,833% |
| Taxes, remuneration and social security | 45 | €757 | €3,194 | +€2,437 | +322% |
| Taxes | 450/3 | €757 | €3,194 | +€2,437 | +322% |
| Other amounts payable | 47/48 | €56,931 | €50,522 | -€6,409 | -11.3% |
| Accrued charges and deferred income | 492/3 | €2,711 | €5,391 | +€2,680 | +98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,258 | €25,333 | +€76 | +0.3% |
| Other operating charges | 640/8 | €202 | €401 | +€199 | +98.4% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €65,980 | €36,627 | -€29,354 | -44.5% |
| Operating profit (loss) | 9901 | €40,521 | €10,893 | -€29,628 | -73.1% |
| Financial income | 75/76B | €128 | €180 | +€53 | +41.3% |
| Recurring financial income | 75 | €128 | €180 | +€53 | +41.3% |
| Financial charges | 65/66B | €4,041 | €2,745 | -€1,296 | -32.1% |
| Recurring financial charges | 65 | €4,041 | €2,745 | -€1,296 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €36,607 | €8,328 | -€28,279 | -77.3% |
| Income taxes | 67/77 | €2,061 | €2,483 | +€423 | +20.5% |
| Profit (loss) for the period | 9904 | €34,546 | €5,845 | -€28,702 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,546 | €5,845 | -€28,702 | -83.1% |
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 17 October 2026 via checked.be.