POOL-ARTÉ: what changed
Two fiscal 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.
POOL-ARTÉ
Largest movements
- Receivables within one year -€7,041
down €7,041 (-14.4%), from €48,780 to €41,739
of which Other amounts receivable: -€4,853
- Cash +€4,529
up €4,529 (+96.0%), from €4,720 to €9,250
mainly Net result for the year (+€11,033) and Receivables within one year (+€7,041)
- Deferred charges and accrued income -€564
down €564 (-54.0%), from €1,044 to €481
- Reserves -€9,000
down €9,000 (-23.5%), from €38,300 to €29,300
- Tax, wage and social debts +€3,434
up €3,434 (+31.7%), from €10,851 to €14,285
- Trade debts +€2,255
up €2,255 (+64.6%), from €3,492 to €5,747
- Gross operating margin -€15,925
down €15,925 (-53.8%), from €29,625 to €13,701
- Taxes -€2,302
down €2,302 (-39.0%), from €5,902 to €3,600
- Other operating charges -€722
down €722 (-51.6%), from €1,399 to €677
- Financial income +€689
up €689 (+45.6%), from €1,510 to €2,199
- Financial charges -€342
down €342 (-74.0%), from €463 to €120
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.
Cash bridge derived
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 | €56,324 | €52,958 | -€3,365 | -6.0% |
| Fixed assets | 21/28 | €1,779 | €1,489 | -€290 | -16.3% |
| Tangible fixed assets | 22/27 | €1,779 | €1,310 | -€469 | -26.4% |
| Plant, machinery and equipment | 23 | €1,779 | €1,310 | -€469 | -26.4% |
| Financial fixed assets | 28 | - | €179 | +€179 | |
| Current assets | 29/58 | €54,544 | €51,469 | -€3,076 | -5.6% |
| Amounts receivable within one year | 40/41 | €48,780 | €41,739 | -€7,041 | -14.4% |
| Trade receivables | 40 | €5,308 | €3,121 | -€2,188 | -41.2% |
| Other amounts receivable | 41 | €43,472 | €38,618 | -€4,853 | -11.2% |
| Cash at bank and in hand | 54/58 | €4,720 | €9,250 | +€4,529 | +96.0% |
| Deferred charges and accrued income | 490/1 | €1,044 | €481 | -€564 | -54.0% |
| Total equity and liabilities | 10/49 | €56,324 | €52,958 | -€3,365 | -6.0% |
| Equity | 10/15 | €41,893 | €32,926 | -€8,967 | -21.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €38,300 | €29,300 | -€9,000 | -23.5% |
| Distributable reserves | 133 | €38,300 | €29,300 | -€9,000 | -23.5% |
| Profit (loss) carried forward | 14 | €93 | €126 | +€33 | +35.5% |
| Amounts payable | 17/49 | €14,431 | €20,032 | +€5,602 | +38.8% |
| Amounts payable within one year | 42/48 | €14,343 | €20,032 | +€5,689 | +39.7% |
| Trade debts | 44 | €3,492 | €5,747 | +€2,255 | +64.6% |
| Suppliers | 440/4 | €3,492 | €5,747 | +€2,255 | +64.6% |
| Taxes, remuneration and social security | 45 | €10,851 | €14,285 | +€3,434 | +31.7% |
| Taxes | 450/3 | €10,851 | €14,285 | +€3,434 | +31.7% |
| Accrued charges and deferred income | 492/3 | €88 | €0 | -€88 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382 | €469 | +€87 | +22.7% |
| Other operating charges | 640/8 | €1,399 | €677 | -€722 | -51.6% |
| Gross operating margin | 9900 | €29,625 | €13,701 | -€15,925 | -53.8% |
| Operating profit (loss) | 9901 | €27,844 | €12,555 | -€15,289 | -54.9% |
| Financial income | 75/76B | €1,510 | €2,199 | +€689 | +45.6% |
| Recurring financial income | 75 | €1,510 | €2,199 | +€689 | +45.6% |
| Financial charges | 65/66B | €463 | €120 | -€342 | -74.0% |
| Recurring financial charges | 65 | €463 | €120 | -€342 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | €28,891 | €14,633 | -€14,258 | -49.4% |
| Income taxes | 67/77 | €5,902 | €3,600 | -€2,302 | -39.0% |
| Profit (loss) for the period | 9904 | €22,989 | €11,033 | -€11,956 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,989 | €11,033 | -€11,956 | -52.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.