O'POOL PASSION: 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.
O'POOL PASSION
Largest movements
- Stocks and contracts -€16,876
down €16,876 (-63.9%), from €26,429 to €9,553
of which Stocks: -€16,459
- Receivables within one year +€14,777
up €14,777 (+69.1%), from €21,374 to €36,150
of which Trade receivables: +€24,119
- Cash +€12,548
up €12,548 (+4,899%), from €256 to €12,804
mainly Stocks and contracts (+€16,876) and Advances received (+€8,500)
- Tangible fixed assets -€4,484
down €4,484 (-17.3%), from €25,965 to €21,481
of which Furniture and vehicles: -€4,181
- Deferred charges and accrued income -€986
down €986 (-89.8%), from €1,097 to €112
- Advances received +€8,500
new in 2025: €8,500
- Debts after one year -€8,357
down €8,357 (-51.2%), from €16,324 to €7,967
- Trade debts +€7,037
up €7,037 (+1,166%), from €604 to €7,641
- Other debts -€6,228
down €6,228 (-18.7%), from €33,291 to €27,063
- Profit (loss) carried forward +€3,946
up €3,946 (+33.2%), from €11,876 to €15,822
- Depreciation +€4,562
up €4,562 (+403%), from €1,131 to €5,693
- Taxes -€992
down €992 (-44.8%), from €2,214 to €1,222
- Financial charges +€860
up €860 (+349%), from €247 to €1,107
- Other operating charges -€437
down €437 (-35.3%), from €1,237 to €800
- Gross operating margin -€157
down €157 (-1.2%), from €12,924 to €12,767
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 | €75,121 | €80,100 | +€4,979 | +6.6% |
| Fixed assets | 21/28 | €25,965 | €21,481 | -€4,484 | -17.3% |
| Tangible fixed assets | 22/27 | €25,965 | €21,481 | -€4,484 | -17.3% |
| Plant, machinery and equipment | 23 | €1,267 | €963 | -€303 | -24.0% |
| Furniture and vehicles | 24 | €24,698 | €20,517 | -€4,181 | -16.9% |
| Current assets | 29/58 | €49,157 | €58,619 | +€9,463 | +19.3% |
| Stocks and contracts in progress | 3 | €26,429 | €9,553 | -€16,876 | -63.9% |
| Stocks | 30/36 | €16,459 | - | -€16,459 | |
| Contracts in progress | 37 | €9,971 | €9,553 | -€418 | -4.2% |
| Amounts receivable within one year | 40/41 | €21,374 | €36,150 | +€14,777 | +69.1% |
| Trade receivables | 40 | - | €24,119 | +€24,119 | |
| Other amounts receivable | 41 | €21,374 | €12,032 | -€9,342 | -43.7% |
| Cash at bank and in hand | 54/58 | €256 | €12,804 | +€12,548 | +4,899% |
| Deferred charges and accrued income | 490/1 | €1,097 | €112 | -€986 | -89.8% |
| Total equity and liabilities | 10/49 | €75,121 | €80,100 | +€4,979 | +6.6% |
| Equity | 10/15 | €14,876 | €18,822 | +€3,946 | +26.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,876 | €15,822 | +€3,946 | +33.2% |
| Amounts payable | 17/49 | €60,245 | €61,278 | +€1,033 | +1.7% |
| Amounts payable after more than one year | 17 | €16,324 | €7,967 | -€8,357 | -51.2% |
| Financial debts | 170/4 | €16,324 | €7,967 | -€8,357 | -51.2% |
| Amounts payable within one year | 42/48 | €43,921 | €53,311 | +€9,390 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €8,676 | €8,357 | -€319 | -3.7% |
| Trade debts | 44 | €604 | €7,641 | +€7,037 | +1,166% |
| Suppliers | 440/4 | €604 | €7,641 | +€7,037 | +1,166% |
| Advances received on contracts in progress | 46 | - | €8,500 | +€8,500 | |
| Taxes, remuneration and social security | 45 | €1,350 | €1,750 | +€400 | +29.6% |
| Taxes | 450/3 | €1,350 | €1,750 | +€400 | +29.6% |
| Other amounts payable | 47/48 | €33,291 | €27,063 | -€6,228 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,131 | €5,693 | +€4,562 | +403% |
| Other operating charges | 640/8 | €1,237 | €800 | -€437 | -35.3% |
| Gross operating margin | 9900 | €12,924 | €12,767 | -€157 | -1.2% |
| Operating profit (loss) | 9901 | €10,556 | €6,274 | -€4,282 | -40.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €247 | €1,107 | +€860 | +349% |
| Recurring financial charges | 65 | €247 | €1,107 | +€860 | +349% |
| Profit (loss) for the period before taxes | 9903 | €10,310 | €5,168 | -€5,141 | -49.9% |
| Income taxes | 67/77 | €2,214 | €1,222 | -€992 | -44.8% |
| Profit (loss) for the period | 9904 | €8,095 | €3,946 | -€4,149 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,095 | €3,946 | -€4,149 | -51.3% |
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 18 October 2026 via checked.be.