PISCINES LOISIRS: 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.
PISCINES LOISIRS
Largest movements
- Receivables within one year -€92,580
down €92,580 (-58.8%), from €157,423 to €64,843
of which Other amounts receivable: -€57,214
- Tangible fixed assets +€71,281
up €71,281 (+1,033%), from €6,901 to €78,182
of which Furniture and vehicles: +€72,114
- Cash -€59,168
down €59,168 (-27.5%), from €215,083 to €155,915
mainly Contributions, distributions and other (-€190,000) and Investment in fixed assets (net) (-€78,218)
- Stocks and contracts -€6,935
down €6,935 (-6.9%), from €100,583 to €93,648
- Deferred charges and accrued income +€6,312
up €6,312 (+293%), from €2,151 to €8,463
- Reserves -€142,510
down €142,510 (-34.9%), from €408,038 to €265,528
of which Distributable reserves: -€142,510
- Debts after one year +€53,225
new in 2025: €53,225
- Trade debts +€20,432
up €20,432 (+186%), from €11,010 to €31,442
- Tax, wage and social debts -€7,407
down €7,407 (-15.6%), from €47,625 to €40,219
of which Remuneration and social security: -€15,501
- Current portion of long-term debt -€5,014
down €5,014 (-29.6%), from €16,950 to €11,936
- Gross operating margin -€149,786
down €149,786 (-34.0%), from €440,075 to €290,289
- Taxes -€29,812
down €29,812 (-64.4%), from €46,304 to €16,493
- Staff costs -€26,337
down €26,337 (-11.0%), from €239,614 to €213,277
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 | €491,485 | €410,345 | -€81,140 | -16.5% |
| Fixed assets | 21/28 | €16,245 | €87,477 | +€71,231 | +438% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,901 | €78,182 | +€71,281 | +1,033% |
| Plant, machinery and equipment | 23 | €5,497 | €4,664 | -€833 | -15.2% |
| Furniture and vehicles | 24 | €1,403 | €73,518 | +€72,114 | +5,139% |
| Financial fixed assets | 28 | €9,344 | €9,294 | -€50 | -0.5% |
| Current assets | 29/58 | €475,239 | €322,868 | -€152,371 | -32.1% |
| Stocks and contracts in progress | 3 | €100,583 | €93,648 | -€6,935 | -6.9% |
| Stocks | 30/36 | €100,583 | €93,648 | -€6,935 | -6.9% |
| Amounts receivable within one year | 40/41 | €157,423 | €64,843 | -€92,580 | -58.8% |
| Trade receivables | 40 | €66,906 | €31,540 | -€35,366 | -52.9% |
| Other amounts receivable | 41 | €90,516 | €33,302 | -€57,214 | -63.2% |
| Cash at bank and in hand | 54/58 | €215,083 | €155,915 | -€59,168 | -27.5% |
| Deferred charges and accrued income | 490/1 | €2,151 | €8,463 | +€6,312 | +293% |
| Total equity and liabilities | 10/49 | €491,485 | €410,345 | -€81,140 | -16.5% |
| Equity | 10/15 | €415,900 | €273,390 | -€142,510 | -34.3% |
| Contributions | 10/11 | €7,862 | €7,862 | = | 0.0% |
| Reserves | 13 | €408,038 | €265,528 | -€142,510 | -34.9% |
| Non-distributable reserves | 130/1 | €19,173 | €19,173 | = | 0.0% |
| Reserves not available under the articles | 1311 | €786 | €19,173 | +€18,387 | +2,339% |
| Other | 1319 | €18,387 | - | -€18,387 | |
| Distributable reserves | 133 | €388,864 | €246,355 | -€142,510 | -36.6% |
| Amounts payable | 17/49 | €75,585 | €136,955 | +€61,370 | +81.2% |
| Amounts payable after more than one year | 17 | - | €53,225 | +€53,225 | |
| Financial debts | 170/4 | - | €53,225 | +€53,225 | |
| Amounts payable within one year | 42/48 | €75,585 | €83,597 | +€8,012 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €16,950 | €11,936 | -€5,014 | -29.6% |
| Trade debts | 44 | €11,010 | €31,442 | +€20,432 | +186% |
| Suppliers | 440/4 | €11,010 | €31,442 | +€20,432 | +186% |
| Taxes, remuneration and social security | 45 | €47,625 | €40,219 | -€7,407 | -15.6% |
| Taxes | 450/3 | €30,329 | €38,423 | +€8,094 | +26.7% |
| Remuneration and social security | 454/9 | €17,296 | €1,796 | -€15,501 | -89.6% |
| Accrued charges and deferred income | 492/3 | - | €133 | +€133 | |
| Remuneration, social security and pensions | 62 | €239,614 | €213,277 | -€26,337 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,889 | €6,986 | +€1,098 | +18.6% |
| Other operating charges | 640/8 | €1,185 | €5,228 | +€4,042 | +341% |
| Gross operating margin | 9900 | €440,075 | €290,289 | -€149,786 | -34.0% |
| Operating profit (loss) | 9901 | €193,388 | €64,798 | -€128,589 | -66.5% |
| Financial income | 75/76B | €101 | €82 | -€19 | -19.0% |
| Recurring financial income | 75 | €101 | €82 | -€19 | -19.0% |
| Financial charges | 65/66B | €419 | €897 | +€478 | +114% |
| Recurring financial charges | 65 | €419 | €897 | +€478 | +114% |
| Profit (loss) for the period before taxes | 9903 | €193,070 | €63,983 | -€129,087 | -66.9% |
| Income taxes | 67/77 | €46,304 | €16,493 | -€29,812 | -64.4% |
| Profit (loss) for the period | 9904 | €146,765 | €47,490 | -€99,275 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €146,765 | €47,490 | -€99,275 | -67.6% |
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 29 October 2026 via checked.be.