Piscine Océane: 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 Océane
Largest movements
- Receivables within one year +€63,143
up €63,143 (+36.0%), from €175,542 to €238,685
of which Other amounts receivable: +€52,080
- Stocks and contracts -€22,865
down €22,865 (-46.6%), from €49,062 to €26,197
- Cash +€19,088
up €19,088, from €0 to €19,088
mainly Net result for the year (+€26,200) and Debts after one year (+€25,453)
- Tangible fixed assets +€11,079
up €11,079 (+32.2%), from €34,375 to €45,454
of which Furniture and vehicles: +€11,044
- Profit (loss) carried forward +€26,200
up €26,200 (+14.0%), from €187,418 to €213,618
- Debts after one year +€25,453
up €25,453 (+491%), from €5,188 to €30,640
- Tax, wage and social debts +€16,228
up €16,228 (+238%), from €6,827 to €23,055
- Current portion of long-term debt +€3,730
up €3,730 (+40.8%), from €9,135 to €12,865
- Gross operating margin +€47,028
up €47,028 (+1,200%), from €3,920 to €50,947
- Taxes +€10,023
up €10,023, from -€248 to €9,775
- Financial income -€6,156
down €6,156 (-98.3%), from €6,261 to €106
- Financial charges +€879
up €879 (+19.0%), from €4,616 to €5,495
- Depreciation +€835
up €835 (+11.5%), from €7,244 to €8,078
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 | €261,148 | €329,506 | +€68,358 | +26.2% |
| Fixed assets | 21/28 | €34,375 | €45,454 | +€11,079 | +32.2% |
| Tangible fixed assets | 22/27 | €34,375 | €45,454 | +€11,079 | +32.2% |
| Land and buildings | 22 | €18,982 | €23,444 | +€4,462 | +23.5% |
| Plant, machinery and equipment | 23 | €15,393 | €10,965 | -€4,428 | -28.8% |
| Furniture and vehicles | 24 | €0 | €11,044 | +€11,044 | |
| Current assets | 29/58 | €226,773 | €284,052 | +€57,279 | +25.3% |
| Stocks and contracts in progress | 3 | €49,062 | €26,197 | -€22,865 | -46.6% |
| Stocks | 30/36 | €49,062 | €26,197 | -€22,865 | -46.6% |
| Amounts receivable within one year | 40/41 | €175,542 | €238,685 | +€63,143 | +36.0% |
| Trade receivables | 40 | €25,764 | €36,827 | +€11,063 | +42.9% |
| Other amounts receivable | 41 | €149,778 | €201,858 | +€52,080 | +34.8% |
| Cash at bank and in hand | 54/58 | €0 | €19,088 | +€19,088 | |
| Deferred charges and accrued income | 490/1 | €2,169 | €82 | -€2,087 | -96.2% |
| Total equity and liabilities | 10/49 | €261,148 | €329,506 | +€68,358 | +26.2% |
| Equity | 10/15 | €207,878 | €234,078 | +€26,200 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,418 | €213,618 | +€26,200 | +14.0% |
| Provisions and deferred taxes | 16 | €4,183 | €4,183 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,183 | €4,183 | = | 0.0% |
| Environmental obligations | 163 | €4,183 | €4,183 | = | 0.0% |
| Amounts payable | 17/49 | €49,087 | €91,245 | +€42,159 | +85.9% |
| Amounts payable after more than one year | 17 | €5,188 | €30,640 | +€25,453 | +491% |
| Financial debts | 170/4 | €5,188 | €30,640 | +€25,453 | +491% |
| Amounts payable within one year | 42/48 | €43,899 | €60,605 | +€16,706 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €9,135 | €12,865 | +€3,730 | +40.8% |
| Financial debts | 43 | €3,230 | - | -€3,230 | |
| Credit institutions | 430/8 | €3,230 | - | -€3,230 | |
| Trade debts | 44 | €24,707 | €24,684 | -€22 | -0.1% |
| Suppliers | 440/4 | €24,707 | €24,684 | -€22 | -0.1% |
| Taxes, remuneration and social security | 45 | €6,827 | €23,055 | +€16,228 | +238% |
| Taxes | 450/3 | €6,827 | €23,055 | +€16,228 | +238% |
| Non-recurring operating income | 76A | €972 | - | -€972 | |
| Remuneration, social security and pensions | 62 | €745 | - | -€745 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,244 | €8,078 | +€835 | +11.5% |
| Other operating charges | 640/8 | €2,012 | €1,505 | -€507 | -25.2% |
| Gross operating margin | 9900 | €3,920 | €50,947 | +€47,028 | +1,200% |
| Operating profit (loss) | 9901 | -€6,081 | €41,364 | +€47,445 | |
| Financial income | 75/76B | €6,261 | €106 | -€6,156 | -98.3% |
| Recurring financial income | 75 | €6,261 | €106 | -€6,156 | -98.3% |
| Financial charges | 65/66B | €4,616 | €5,495 | +€879 | +19.0% |
| Recurring financial charges | 65 | €4,616 | €5,495 | +€879 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,436 | €35,975 | +€40,410 | |
| Income taxes | 67/77 | -€248 | €9,775 | +€10,023 | |
| Profit (loss) for the period | 9904 | -€4,188 | €26,200 | +€30,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,188 | €26,200 | +€30,388 |
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 19 October 2026 via checked.be.