EB Pools: 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.
EB Pools
Largest movements
- Receivables within one year -€144,924
down €144,924 (-57.8%), from €250,723 to €105,799
of which Trade receivables: -€150,912
- Stocks and contracts -€127,500
down €127,500 (-24.0%), from €531,000 to €403,500
- Cash -€126,285
down €126,285 (-95.2%), from €132,692 to €6,406
mainly Other debts (-€309,764) and Trade debts (-€167,468)
- Tangible fixed assets -€51,900
down €51,900 (-27.3%), from €189,996 to €138,096
of which Leasing and similar rights: -€26,100
- Other debts -€309,764
down €309,764 (-45.0%), from €688,445 to €378,681
- Trade debts -€167,468
down €167,468 (-86.9%), from €192,635 to €25,167
- Reserves +€70,000
up €70,000 (+127.3%), from €55,000 to €125,000
- Advances received -€36,300
no longer reported in 2025 (was €36,300)
- Debts after one year -€16,957
down €16,957 (-16.6%), from €102,430 to €85,473
- Gross operating margin -€283,365
down €283,365 (-58.1%), from €487,691 to €204,327
- Taxes -€64,946
down €64,946 (-67.9%), from €95,691 to €30,744
- Staff costs +€46,505
new in 2025: €46,505
- Write-downs -€42,670
no longer reported in 2025 (was €42,670)
- Depreciation +€7,141
up €7,141 (+16.0%), from €44,760 to €51,900
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 | €1,112,052 | €661,482 | -€450,570 | -40.5% |
| Fixed assets | 21/28 | €194,496 | €142,596 | -€51,900 | -26.7% |
| Tangible fixed assets | 22/27 | €189,996 | €138,096 | -€51,900 | -27.3% |
| Plant, machinery and equipment | 23 | €43,457 | €29,348 | -€14,109 | -32.5% |
| Furniture and vehicles | 24 | €30,496 | €20,454 | -€10,042 | -32.9% |
| Leasing and similar rights | 25 | €110,925 | €84,825 | -€26,100 | -23.5% |
| Other tangible fixed assets | 26 | €5,118 | €3,469 | -€1,649 | -32.2% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €917,556 | €518,886 | -€398,670 | -43.4% |
| Stocks and contracts in progress | 3 | €531,000 | €403,500 | -€127,500 | -24.0% |
| Stocks | 30/36 | €531,000 | €403,500 | -€127,500 | -24.0% |
| Amounts receivable within one year | 40/41 | €250,723 | €105,799 | -€144,924 | -57.8% |
| Trade receivables | 40 | €246,413 | €95,501 | -€150,912 | -61.2% |
| Other amounts receivable | 41 | €4,309 | €10,298 | +€5,988 | +139.0% |
| Current investments | 50/53 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €132,692 | €6,406 | -€126,285 | -95.2% |
| Deferred charges and accrued income | 490/1 | €1,142 | €1,181 | +€39 | +3.4% |
| Total equity and liabilities | 10/49 | €1,112,052 | €661,482 | -€450,570 | -40.5% |
| Equity | 10/15 | €74,772 | €145,891 | +€71,119 | +95.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,000 | €125,000 | +€70,000 | +127.3% |
| Distributable reserves | 133 | €55,000 | €125,000 | +€70,000 | +127.3% |
| Profit (loss) carried forward | 14 | €1,172 | €2,291 | +€1,119 | +95.4% |
| Amounts payable | 17/49 | €1,037,280 | €515,591 | -€521,688 | -50.3% |
| Amounts payable after more than one year | 17 | €102,430 | €85,473 | -€16,957 | -16.6% |
| Financial debts | 170/4 | €102,430 | €85,473 | -€16,957 | -16.6% |
| Amounts payable within one year | 42/48 | €934,850 | €430,119 | -€504,731 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €16,284 | €16,957 | +€674 | +4.1% |
| Trade debts | 44 | €192,635 | €25,167 | -€167,468 | -86.9% |
| Suppliers | 440/4 | €192,635 | €25,167 | -€167,468 | -86.9% |
| Advances received on contracts in progress | 46 | €36,300 | - | -€36,300 | |
| Taxes, remuneration and social security | 45 | €1,186 | €9,314 | +€8,128 | +685.1% |
| Taxes | 450/3 | €1,186 | €5,431 | +€4,244 | +357.8% |
| Remuneration and social security | 454/9 | - | €3,883 | +€3,883 | |
| Other amounts payable | 47/48 | €688,445 | €378,681 | -€309,764 | -45.0% |
| Remuneration, social security and pensions | 62 | - | €46,505 | +€46,505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,760 | €51,900 | +€7,141 | +16.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €42,670 | - | -€42,670 | |
| Other operating charges | 640/8 | €2,592 | €1,942 | -€650 | -25.1% |
| Gross operating margin | 9900 | €487,691 | €204,327 | -€283,365 | -58.1% |
| Operating profit (loss) | 9901 | €397,670 | €103,980 | -€293,690 | -73.9% |
| Financial income | 75/76B | €184 | €2,434 | +€2,250 | +1222.7% |
| Recurring financial income | 75 | €184 | €2,434 | +€2,250 | +1222.7% |
| Financial charges | 65/66B | €3,988 | €4,551 | +€563 | +14.1% |
| Recurring financial charges | 65 | €3,988 | €4,551 | +€563 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €393,866 | €101,863 | -€292,003 | -74.1% |
| Income taxes | 67/77 | €95,691 | €30,744 | -€64,946 | -67.9% |
| Profit (loss) for the period | 9904 | €298,175 | €71,119 | -€227,057 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €298,175 | €71,119 | -€227,057 | -76.1% |
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 10 October 2026 via checked.be.