PISCINE LONGCHAMP: 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.
PISCINE LONGCHAMP
Largest movements
- Cash +€35,441
up €35,441 (+20.9%), from €169,875 to €205,315
mainly Trade debts (+€45,268) and Tax, wage and social debts (+€32,999)
- Receivables within one year +€18,788
up €18,788 (+37.6%), from €49,941 to €68,730
- Tangible fixed assets -€6,501
down €6,501 (-10.7%), from €60,656 to €54,155
- Trade debts +€45,268
up €45,268 (+49.5%), from €91,497 to €136,765
- Tax, wage and social debts +€32,999
up €32,999 (+28.5%), from €115,750 to €148,750
of which Remuneration and social security: +€35,183
- Profit (loss) carried forward -€30,401
down €30,401 (-55.3%), from -€54,992 to -€85,394
- Gross operating margin +€118,264
up €118,264 (+13.2%), from €894,742 to €1.0m
- Staff costs +€34,712
up €34,712 (+3.6%), from €967,756 to €1.0m
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 | €282,362 | €330,148 | +€47,785 | +16.9% |
| Fixed assets | 21/28 | €60,724 | €54,222 | -€6,501 | -10.7% |
| Tangible fixed assets | 22/27 | €60,656 | €54,155 | -€6,501 | -10.7% |
| Plant, machinery and equipment | 23 | €60,656 | €54,155 | -€6,501 | -10.7% |
| Financial fixed assets | 28 | €68 | €68 | = | 0.0% |
| Current assets | 29/58 | €221,639 | €275,925 | +€54,286 | +24.5% |
| Amounts receivable within one year | 40/41 | €49,941 | €68,730 | +€18,788 | +37.6% |
| Trade receivables | 40 | €49,941 | €68,730 | +€18,788 | +37.6% |
| Cash at bank and in hand | 54/58 | €169,875 | €205,315 | +€35,441 | +20.9% |
| Deferred charges and accrued income | 490/1 | €1,823 | €1,880 | +€58 | +3.2% |
| Total equity and liabilities | 10/49 | €282,362 | €330,148 | +€47,785 | +16.9% |
| Equity | 10/15 | €74,600 | €44,199 | -€30,401 | -40.8% |
| Contributions | 10/11 | €129,592 | €129,592 | = | 0.0% |
| Capital | 10 | €129,592 | €129,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,992 | -€85,394 | -€30,401 | -55.3% |
| Amounts payable | 17/49 | €207,762 | €285,949 | +€78,187 | +37.6% |
| Amounts payable within one year | 42/48 | €207,247 | €285,514 | +€78,267 | +37.8% |
| Trade debts | 44 | €91,497 | €136,765 | +€45,268 | +49.5% |
| Suppliers | 440/4 | €91,497 | €136,765 | +€45,268 | +49.5% |
| Taxes, remuneration and social security | 45 | €115,750 | €148,750 | +€32,999 | +28.5% |
| Taxes | 450/3 | €20,765 | €18,581 | -€2,184 | -10.5% |
| Remuneration and social security | 454/9 | €94,985 | €130,169 | +€35,183 | +37.0% |
| Accrued charges and deferred income | 492/3 | €515 | €435 | -€81 | -15.6% |
| Non-recurring operating income | 76A | €26,255 | - | -€26,255 | |
| Remuneration, social security and pensions | 62 | €967,756 | €1,002,469 | +€34,712 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,023 | €27,268 | -€2,755 | -9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,212 | €190 | -€1,023 | -84.4% |
| Other operating charges | 640/8 | €6,194 | €6,143 | -€51 | -0.8% |
| Non-recurring operating charges | 66A | - | €1,959 | +€1,959 | |
| Gross operating margin | 9900 | €894,742 | €1,013,006 | +€118,264 | +13.2% |
| Operating profit (loss) | 9901 | -€110,443 | -€25,021 | +€85,422 | +77.3% |
| Financial income | 75/76B | €1,029 | €1,279 | +€250 | +24.3% |
| Recurring financial income | 75 | €1,029 | €1,279 | +€250 | +24.3% |
| Financial charges | 65/66B | €7,581 | €6,419 | -€1,162 | -15.3% |
| Recurring financial charges | 65 | €7,581 | €6,419 | -€1,162 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€116,994 | -€30,161 | +€86,833 | +74.2% |
| Income taxes | 67/77 | €149 | €240 | +€91 | +61.2% |
| Profit (loss) for the period | 9904 | -€117,143 | -€30,401 | +€86,742 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€117,143 | -€30,401 | +€86,742 | +74.0% |
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 27 October 2026 via checked.be.