PONDS & POOLS: what changed
What changed
PONDS & POOLS
NACE 42.990, Civil engineering
filed annual accounts (NBB)
Net result for the year
€42,864
2024 · €32,787+€10,077
Equity
€165,515
2024 · €122,651+€42,864
Cash
€9,236
2024 · €13,181-€3,945
Balance sheet total
€460,875
2024 · €483,114-€22,239
Largest movements
Assets
- Tangible fixed assets -€59,663
down €59,663 (-16.9%), from €353,863 to €294,200
- Current investments +€38,994
up €38,994 (+299%), from €13,048 to €52,042
Equity and liabilities
- Reserves +€42,864
up €42,864 (+36.4%), from €117,651 to €160,515
- Debts after one year -€39,073
down €39,073 (-16.7%), from €234,105 to €195,032
- Accrued charges and deferred income -€14,662
down €14,662 (-96.9%), from €15,134 to €472
- Other debts -€8,296
down €8,296 (-52.0%), from €15,958 to €7,662
- Current portion of long-term debt -€5,092
down €5,092 (-11.5%), from €44,165 to €39,073
Income statement
- Gross operating margin +€13,427
up €13,427 (+5.7%), from €235,320 to €248,747
- Taxes +€4,597
up €4,597 (+34.2%), from €13,449 to €18,046
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.
Result 2024
€32,787
Gross operating margin
+€13,427
Staff costs
+€2,201
Depreciation
-€509
Other operating charges
-€203
Financial income
+€123
Financial charges
-€365
Taxes
-€4,597
Result 2025
€42,864
raises the resultlowers the result
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.
From operations
+€92,994
Investment
-€52,774
Financing
-€44,165
Cash 2024
€13,181
From operations (derived)
+€92,994
Net result for the year
+€42,864
Depreciation
+€73,443
Stocks and contracts
-€1,483
Receivables within one year
+€938
Deferred charges and accrued income
-€1,829
Trade debts
+€803
Tax, wage and social debts
+€1,218
Other debts
-€8,296
Accrued charges and deferred income
-€14,662
Investment (derived)
-€52,774
Investment in fixed assets (net)
-€13,780
Current investments
-€38,994
Financing
-€44,165
Debts after one year
-€39,073
Current portion of long-term debt
-€5,092
Cash 2025
€9,236
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €483,114 | €460,875 | -€22,239 | -4.6% |
| Fixed assets | 21/28 | €353,998 | €294,335 | -€59,663 | -16.9% |
| Tangible fixed assets | 22/27 | €353,863 | €294,200 | -€59,663 | -16.9% |
| Land and buildings | 22 | €230,870 | €219,371 | -€11,498 | -5.0% |
| Plant, machinery and equipment | 23 | €27,944 | €11,638 | -€16,306 | -58.4% |
| Furniture and vehicles | 24 | €14,488 | €11,599 | -€2,888 | -19.9% |
| Leasing and similar rights | 25 | €80,561 | €51,591 | -€28,970 | -36.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €129,116 | €166,540 | +€37,424 | +29.0% |
| Stocks and contracts in progress | 3 | €20,125 | €21,608 | +€1,483 | +7.4% |
| Stocks | 30/36 | €20,125 | €21,608 | +€1,483 | +7.4% |
| Amounts receivable within one year | 40/41 | €79,237 | €78,300 | -€938 | -1.2% |
| Trade receivables | 40 | €71,366 | €74,723 | +€3,358 | +4.7% |
| Other amounts receivable | 41 | €7,872 | €3,576 | -€4,295 | -54.6% |
| Current investments | 50/53 | €13,048 | €52,042 | +€38,994 | +299% |
| Cash at bank and in hand | 54/58 | €13,181 | €9,236 | -€3,945 | -29.9% |
| Deferred charges and accrued income | 490/1 | €3,525 | €5,354 | +€1,829 | +51.9% |
| Total equity and liabilities | 10/49 | €483,114 | €460,875 | -€22,239 | -4.6% |
| Equity | 10/15 | €122,651 | €165,515 | +€42,864 | +34.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €117,651 | €160,515 | +€42,864 | +36.4% |
| Distributable reserves | 133 | €117,651 | €160,515 | +€42,864 | +36.4% |
| Amounts payable | 17/49 | €360,463 | €295,360 | -€65,103 | -18.1% |
| Amounts payable after more than one year | 17 | €234,105 | €195,032 | -€39,073 | -16.7% |
| Financial debts | 170/4 | €234,105 | €195,032 | -€39,073 | -16.7% |
| Amounts payable within one year | 42/48 | €111,223 | €99,856 | -€11,367 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €44,165 | €39,073 | -€5,092 | -11.5% |
| Trade debts | 44 | €33,801 | €34,604 | +€803 | +2.4% |
| Suppliers | 440/4 | €33,801 | €34,604 | +€803 | +2.4% |
| Taxes, remuneration and social security | 45 | €17,299 | €18,517 | +€1,218 | +7.0% |
| Taxes | 450/3 | €12,013 | €18,517 | +€6,503 | +54.1% |
| Remuneration and social security | 454/9 | €5,286 | - | -€5,286 | |
| Other amounts payable | 47/48 | €15,958 | €7,662 | -€8,296 | -52.0% |
| Accrued charges and deferred income | 492/3 | €15,134 | €472 | -€14,662 | -96.9% |
| Remuneration, social security and pensions | 62 | €107,248 | €105,047 | -€2,201 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,934 | €73,443 | +€509 | +0.7% |
| Other operating charges | 640/8 | €2,948 | €3,151 | +€203 | +6.9% |
| Gross operating margin | 9900 | €235,320 | €248,747 | +€13,427 | +5.7% |
| Operating profit (loss) | 9901 | €52,190 | €67,106 | +€14,916 | +28.6% |
| Financial income | 75/76B | €88 | €211 | +€123 | +140% |
| Recurring financial income | 75 | €88 | €211 | +€123 | +140% |
| Financial charges | 65/66B | €6,041 | €6,407 | +€365 | +6.0% |
| Recurring financial charges | 65 | €6,041 | €6,407 | +€365 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €46,236 | €60,911 | +€14,674 | +31.7% |
| Income taxes | 67/77 | €13,449 | €18,046 | +€4,597 | +34.2% |
| Profit (loss) for the period | 9904 | €32,787 | €42,864 | +€10,077 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,787 | €42,864 | +€10,077 | +30.7% |
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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 4 November 2026 via checked.be.