PISCINENET.BE: what changed
PISCINENET.BE
Largest movements
- Tangible fixed assets -€12,895
down €12,895 (-20.3%), from €63,581 to €50,687
of which Furniture and vehicles: -€11,291
- Cash +€5,687
up €5,687 (+74.8%), from €7,605 to €13,292
mainly Depreciation (+€16,836) and Other debts (+€12,387)
- Deferred charges and accrued income +€1,875
up €1,875 (+278%), from €674 to €2,549
- Stocks and contracts +€1,164
up €1,164 (+3.1%), from €37,379 to €38,543
- Other debts +€12,387
up €12,387 (+34.1%), from €36,311 to €48,698
- Debts after one year -€6,728
down €6,728 (-41.2%), from €16,336 to €9,608
- Profit (loss) carried forward -€5,543
down €5,543 (-130%), from -€4,275 to -€9,818
- Current portion of long-term debt -€2,684
down €2,684 (-28.5%), from €9,413 to €6,728
- Trade debts -€2,657
down €2,657 (-46.4%), from €5,726 to €3,069
- Staff costs +€2,203
up €2,203 (+598%), from €368 to €2,571
- Gross operating margin +€879
up €879 (+4.7%), from €18,552 to €19,430
- Financial charges -€517
down €517 (-15.8%), from €3,264 to €2,747
- Other operating charges +€505
up €505 (+29.6%), from €1,707 to €2,213
- Depreciation -€308
down €308 (-1.8%), from €17,143 to €16,836
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 | €112,772 | €108,100 | -€4,672 | -4.1% |
| Fixed assets | 21/28 | €63,631 | €50,687 | -€12,945 | -20.3% |
| Tangible fixed assets | 22/27 | €63,581 | €50,687 | -€12,895 | -20.3% |
| Land and buildings | 22 | €21,910 | €20,307 | -€1,604 | -7.3% |
| Furniture and vehicles | 24 | €41,671 | €30,380 | -€11,291 | -27.1% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €49,140 | €57,413 | +€8,273 | +16.8% |
| Stocks and contracts in progress | 3 | €37,379 | €38,543 | +€1,164 | +3.1% |
| Stocks | 30/36 | €37,379 | €38,543 | +€1,164 | +3.1% |
| Amounts receivable within one year | 40/41 | €3,483 | €3,030 | -€453 | -13.0% |
| Trade receivables | 40 | €3,483 | €3,030 | -€453 | -13.0% |
| Cash at bank and in hand | 54/58 | €7,605 | €13,292 | +€5,687 | +74.8% |
| Deferred charges and accrued income | 490/1 | €674 | €2,549 | +€1,875 | +278% |
| Total equity and liabilities | 10/49 | €112,772 | €108,100 | -€4,672 | -4.1% |
| Equity | 10/15 | €42,725 | €37,182 | -€5,543 | -13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,400 | €28,400 | = | 0.0% |
| Distributable reserves | 133 | €28,400 | €28,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,275 | -€9,818 | -€5,543 | -130% |
| Amounts payable | 17/49 | €70,046 | €70,918 | +€872 | +1.2% |
| Amounts payable after more than one year | 17 | €16,336 | €9,608 | -€6,728 | -41.2% |
| Financial debts | 170/4 | €16,336 | €9,608 | -€6,728 | -41.2% |
| Amounts payable within one year | 42/48 | €53,710 | €61,310 | +€7,600 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €9,413 | €6,728 | -€2,684 | -28.5% |
| Trade debts | 44 | €5,726 | €3,069 | -€2,657 | -46.4% |
| Suppliers | 440/4 | €5,726 | €3,069 | -€2,657 | -46.4% |
| Taxes, remuneration and social security | 45 | €2,261 | €2,816 | +€554 | +24.5% |
| Taxes | 450/3 | €2,261 | €2,816 | +€554 | +24.5% |
| Other amounts payable | 47/48 | €36,311 | €48,698 | +€12,387 | +34.1% |
| Remuneration, social security and pensions | 62 | €368 | €2,571 | +€2,203 | +598% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,143 | €16,836 | -€308 | -1.8% |
| Other operating charges | 640/8 | €1,707 | €2,213 | +€505 | +29.6% |
| Gross operating margin | 9900 | €18,552 | €19,430 | +€879 | +4.7% |
| Operating profit (loss) | 9901 | -€667 | -€2,189 | -€1,522 | -228% |
| Financial income | 75/76B | €3 | €111 | +€108 | +3,601% |
| Recurring financial income | 75 | €3 | €111 | +€108 | +3,601% |
| Financial charges | 65/66B | €3,264 | €2,747 | -€517 | -15.8% |
| Recurring financial charges | 65 | €3,264 | €2,747 | -€517 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,928 | -€4,825 | -€897 | -22.8% |
| Income taxes | 67/77 | €615 | €719 | +€104 | +17.0% |
| Profit (loss) for the period | 9904 | -€4,542 | -€5,543 | -€1,001 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,542 | -€5,543 | -€1,001 | -22.0% |
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 3 November 2026 via checked.be.