POND & POOL TECHNICS: 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.
POND & POOL TECHNICS
Largest movements
- Cash +€53,192
up €53,192 (+150%), from €35,512 to €88,704
mainly Other debts (+€98,688) and Receivables within one year (+€30,390)
- Receivables within one year -€30,390
down €30,390 (-42.9%), from €70,881 to €40,491
- Tangible fixed assets -€6,363
down €6,363 (-47.3%), from €13,455 to €7,091
of which Furniture and vehicles: -€3,961
- Stocks and contracts -€4,832
down €4,832 (-24.2%), from €19,985 to €15,154
- Other debts +€98,688
up €98,688 (+2,250%), from €4,386 to €103,074
- Reserves -€96,276
no longer reported in 2025 (was €96,276)
- Profit (loss) carried forward +€6,648
new in 2025: €6,648
- Tax, wage and social debts +€4,836
up €4,836 (+52.1%), from €9,291 to €14,127
of which Taxes: +€4,837
- Accrued charges and deferred income -€3,424
down €3,424 (-89.5%), from €3,824 to €400
- Gross operating margin +€6,461
up €6,461 (+42.5%), from €15,185 to €21,646
- Taxes +€1,438
up €1,438 (+68.7%), from €2,093 to €3,531
- Depreciation -€1,154
down €1,154 (-15.3%), from €7,517 to €6,363
- Other operating charges -€275
down €275 (-37.1%), from €740 to €465
- Staff costs -€236
no longer reported in 2025 (was €236)
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 | €145,433 | €156,928 | +€11,495 | +7.9% |
| Fixed assets | 21/28 | €15,345 | €8,981 | -€6,363 | -41.5% |
| Tangible fixed assets | 22/27 | €13,455 | €7,091 | -€6,363 | -47.3% |
| Plant, machinery and equipment | 23 | €4,001 | €1,599 | -€2,402 | -60.0% |
| Furniture and vehicles | 24 | €9,453 | €5,492 | -€3,961 | -41.9% |
| Financial fixed assets | 28 | €1,890 | €1,890 | = | 0.0% |
| Current assets | 29/58 | €130,088 | €147,946 | +€17,858 | +13.7% |
| Stocks and contracts in progress | 3 | €19,985 | €15,154 | -€4,832 | -24.2% |
| Stocks | 30/36 | €19,985 | €15,154 | -€4,832 | -24.2% |
| Amounts receivable within one year | 40/41 | €70,881 | €40,491 | -€30,390 | -42.9% |
| Trade receivables | 40 | €70,881 | €40,491 | -€30,390 | -42.9% |
| Cash at bank and in hand | 54/58 | €35,512 | €88,704 | +€53,192 | +150% |
| Deferred charges and accrued income | 490/1 | €3,710 | €3,598 | -€112 | -3.0% |
| Total equity and liabilities | 10/49 | €145,433 | €156,928 | +€11,495 | +7.9% |
| Equity | 10/15 | €114,876 | €25,248 | -€89,628 | -78.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,276 | - | -€96,276 | |
| Distributable reserves | 133 | €96,276 | - | -€96,276 | |
| Profit (loss) carried forward | 14 | - | €6,648 | +€6,648 | |
| Amounts payable | 17/49 | €30,557 | €131,680 | +€101,123 | +331% |
| Amounts payable within one year | 42/48 | €26,733 | €131,280 | +€104,547 | +391% |
| Trade debts | 44 | €13,056 | €14,079 | +€1,023 | +7.8% |
| Suppliers | 440/4 | €13,056 | €14,079 | +€1,023 | +7.8% |
| Taxes, remuneration and social security | 45 | €9,291 | €14,127 | +€4,836 | +52.1% |
| Taxes | 450/3 | €6,735 | €11,572 | +€4,837 | +71.8% |
| Remuneration and social security | 454/9 | €2,556 | €2,555 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €4,386 | €103,074 | +€98,688 | +2,250% |
| Accrued charges and deferred income | 492/3 | €3,824 | €400 | -€3,424 | -89.5% |
| Remuneration, social security and pensions | 62 | €236 | - | -€236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,517 | €6,363 | -€1,154 | -15.3% |
| Other operating charges | 640/8 | €740 | €465 | -€275 | -37.1% |
| Gross operating margin | 9900 | €15,185 | €21,646 | +€6,461 | +42.5% |
| Operating profit (loss) | 9901 | €6,691 | €14,817 | +€8,126 | +121% |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €1,062 | €970 | -€92 | -8.6% |
| Recurring financial charges | 65 | €1,062 | €970 | -€92 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €5,629 | €13,903 | +€8,274 | +147% |
| Income taxes | 67/77 | €2,093 | €3,531 | +€1,438 | +68.7% |
| Profit (loss) for the period | 9904 | €3,536 | €10,372 | +€6,836 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €3,536 | €10,372 | +€6,836 | +193% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.