DV POOLS: 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.
DV POOLS
Largest movements
- Receivables within one year -€14,770
down €14,770 (-57.1%), from €25,863 to €11,093
of which Trade receivables: -€13,260
- Cash -€7,212
down €7,212 (-87.6%), from €8,236 to €1,023
mainly Trade debts (-€15,211) and Investment in fixed assets (net) (-€12,700)
- Tangible fixed assets +€2,312
up €2,312 (+7.0%), from €32,963 to €35,275
of which Furniture and vehicles: +€10,323
- Trade debts -€15,211
down €15,211 (-97.2%), from €15,650 to €439
- Debts after one year -€6,227
down €6,227 (-28.5%), from €21,823 to €15,595
- Profit (loss) carried forward +€1,091
up €1,091 (+4.9%), from -€22,447 to -€21,356
- Gross operating margin +€6,649
up €6,649 (+89.0%), from €7,468 to €14,117
- Depreciation +€2,653
up €2,653 (+34.3%), from €7,736 to €10,388
- Other operating charges +€269
up €269 (+38.5%), from €698 to €967
- Financial charges +€142
up €142 (+9.2%), from €1,534 to €1,676
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 | €67,092 | €47,906 | -€19,186 | -28.6% |
| Fixed assets | 21/28 | €32,963 | €35,275 | +€2,312 | +7.0% |
| Tangible fixed assets | 22/27 | €32,963 | €35,275 | +€2,312 | +7.0% |
| Furniture and vehicles | 24 | - | €10,323 | +€10,323 | |
| Leasing and similar rights | 25 | €32,963 | €24,952 | -€8,011 | -24.3% |
| Current assets | 29/58 | €34,129 | €12,631 | -€21,498 | -63.0% |
| Amounts receivable within one year | 40/41 | €25,863 | €11,093 | -€14,770 | -57.1% |
| Trade receivables | 40 | €24,353 | €11,093 | -€13,260 | -54.4% |
| Other amounts receivable | 41 | €1,510 | - | -€1,510 | |
| Cash at bank and in hand | 54/58 | €8,236 | €1,023 | -€7,212 | -87.6% |
| Deferred charges and accrued income | 490/1 | €30 | €515 | +€485 | +1613.8% |
| Total equity and liabilities | 10/49 | €67,092 | €47,906 | -€19,186 | -28.6% |
| Equity | 10/15 | -€10,447 | -€9,356 | +€1,091 | +10.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,447 | -€21,356 | +€1,091 | +4.9% |
| Amounts payable | 17/49 | €77,539 | €57,262 | -€20,277 | -26.2% |
| Amounts payable after more than one year | 17 | €21,823 | €15,595 | -€6,227 | -28.5% |
| Financial debts | 170/4 | €21,823 | €15,595 | -€6,227 | -28.5% |
| Amounts payable within one year | 42/48 | €55,716 | €41,667 | -€14,049 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €5,833 | €6,227 | +€394 | +6.8% |
| Trade debts | 44 | €15,650 | €439 | -€15,211 | -97.2% |
| Suppliers | 440/4 | €15,650 | €439 | -€15,211 | -97.2% |
| Taxes, remuneration and social security | 45 | €2,571 | €3,039 | +€468 | +18.2% |
| Taxes | 450/3 | €2,571 | €3,039 | +€468 | +18.2% |
| Other amounts payable | 47/48 | €31,662 | €31,962 | +€300 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,736 | €10,388 | +€2,653 | +34.3% |
| Other operating charges | 640/8 | €698 | €967 | +€269 | +38.5% |
| Gross operating margin | 9900 | €7,468 | €14,117 | +€6,649 | +89.0% |
| Operating profit (loss) | 9901 | -€966 | €2,761 | +€3,727 | |
| Financial income | 75/76B | €1 | €5 | +€4 | +434.8% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +434.8% |
| Financial charges | 65/66B | €1,534 | €1,676 | +€142 | +9.2% |
| Recurring financial charges | 65 | €1,534 | €1,676 | +€142 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,499 | €1,091 | +€3,589 | |
| Profit (loss) for the period | 9904 | -€2,499 | €1,091 | +€3,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,499 | €1,091 | +€3,589 |
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 30 September 2026 via checked.be.