MISTER PISCINE: what changed
MISTER PISCINE
Largest movements
- Stocks and contracts +€33,965
up €33,965 (+12.8%), from €265,160 to €299,125
- Intangible fixed assets -€27,000
down €27,000 (-54.5%), from €49,500 to €22,500
- Receivables within one year +€8,094
up €8,094 (+359%), from €2,252 to €10,346
of which Other amounts receivable: +€8,835
- Cash +€4,387
up €4,387 (+38.7%), from €11,338 to €15,724
mainly Other debts (+€34,090) and Depreciation (+€28,546)
- Other debts +€34,090
up €34,090 (+14.3%), from €238,610 to €272,699
- Tax, wage and social debts -€19,129
down €19,129 (-52.8%), from €36,247 to €17,118
of which Taxes: -€15,122
- Profit (loss) carried forward +€16,526
up €16,526 (+11.1%), from -€148,369 to -€131,843
- Current portion of long-term debt -€9,169
down €9,169 (-19.6%), from €46,895 to €37,726
- Debts after one year +€8,674
up €8,674 (+10.1%), from €85,896 to €94,570
- Gross operating margin +€36,747
up €36,747 (+35.3%), from €104,003 to €140,751
- Staff costs +€14,268
up €14,268 (+18.2%), from €78,485 to €92,754
- Financial charges -€6,768
down €6,768 (-46.6%), from €14,518 to €7,750
- Financial income +€4,138
up €4,138 (+372%), from €1,113 to €5,251
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €330,105 | €352,164 | +€22,059 | +6.7% |
| Fixed assets | 21/28 | €51,355 | €25,549 | -€25,806 | -50.2% |
| Intangible fixed assets | 21 | €49,500 | €22,500 | -€27,000 | -54.5% |
| Tangible fixed assets | 22/27 | €1,855 | €3,049 | +€1,194 | +64.4% |
| Furniture and vehicles | 24 | €1,855 | €3,049 | +€1,194 | +64.4% |
| Current assets | 29/58 | €278,750 | €326,615 | +€47,865 | +17.2% |
| Stocks and contracts in progress | 3 | €265,160 | €299,125 | +€33,965 | +12.8% |
| Stocks | 30/36 | €265,160 | €299,125 | +€33,965 | +12.8% |
| Amounts receivable within one year | 40/41 | €2,252 | €10,346 | +€8,094 | +359% |
| Trade receivables | 40 | €2,252 | €1,511 | -€741 | -32.9% |
| Other amounts receivable | 41 | - | €8,835 | +€8,835 | |
| Cash at bank and in hand | 54/58 | €11,338 | €15,724 | +€4,387 | +38.7% |
| Deferred charges and accrued income | 490/1 | - | €1,420 | +€1,420 | |
| Total equity and liabilities | 10/49 | €330,105 | €352,164 | +€22,059 | +6.7% |
| Equity | 10/15 | -€108,369 | -€91,843 | +€16,526 | +15.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,369 | -€131,843 | +€16,526 | +11.1% |
| Amounts payable | 17/49 | €438,474 | €444,007 | +€5,533 | +1.3% |
| Amounts payable after more than one year | 17 | €85,896 | €94,570 | +€8,674 | +10.1% |
| Financial debts | 170/4 | €85,896 | €94,570 | +€8,674 | +10.1% |
| Amounts payable within one year | 42/48 | €349,503 | €349,437 | -€66 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €46,895 | €37,726 | -€9,169 | -19.6% |
| Trade debts | 44 | €27,750 | €21,893 | -€5,857 | -21.1% |
| Suppliers | 440/4 | €27,750 | €21,893 | -€5,857 | -21.1% |
| Taxes, remuneration and social security | 45 | €36,247 | €17,118 | -€19,129 | -52.8% |
| Taxes | 450/3 | €21,257 | €6,134 | -€15,122 | -71.1% |
| Remuneration and social security | 454/9 | €14,991 | €10,984 | -€4,007 | -26.7% |
| Other amounts payable | 47/48 | €238,610 | €272,699 | +€34,090 | +14.3% |
| Accrued charges and deferred income | 492/3 | €3,075 | - | -€3,075 | |
| Remuneration, social security and pensions | 62 | €78,485 | €92,754 | +€14,268 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,180 | €28,546 | +€365 | +1.3% |
| Other operating charges | 640/8 | €387 | €426 | +€39 | +10.0% |
| Gross operating margin | 9900 | €104,003 | €140,751 | +€36,747 | +35.3% |
| Operating profit (loss) | 9901 | -€3,050 | €19,025 | +€22,075 | |
| Financial income | 75/76B | €1,113 | €5,251 | +€4,138 | +372% |
| Recurring financial income | 75 | €1,113 | €5,251 | +€4,138 | +372% |
| Financial charges | 65/66B | €14,518 | €7,750 | -€6,768 | -46.6% |
| Recurring financial charges | 65 | €14,518 | €7,750 | -€6,768 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,455 | €16,526 | +€32,981 | |
| Profit (loss) for the period | 9904 | -€16,455 | €16,526 | +€32,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,455 | €16,526 | +€32,981 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.