POOL-BOAT-SERVICE: what changed
POOL-BOAT-SERVICE
Largest movements
- Tangible fixed assets +€17,085
up €17,085 (+5.3%), from €323,973 to €341,058
- Cash +€13,006
up €13,006 (+451%), from €2,887 to €15,893
mainly Net result for the year (+€26,048) and Trade debts (+€25,702)
- Receivables within one year +€4,404
up €4,404 (+135%), from €3,274 to €7,678
- Profit (loss) carried forward +€26,048
up €26,048 (+54.3%), from €47,983 to €74,031
- Trade debts +€25,702
up €25,702 (+160%), from €16,076 to €41,778
- Debts after one year -€24,895
down €24,895 (-14.5%), from €171,191 to €146,296
of which Financial debts: -€24,895
- Tax, wage and social debts +€8,235
up €8,235 (+1,851%), from €445 to €8,680
- Gross operating margin +€69,216
up €69,216 (+200%), from €34,623 to €103,839
- Other operating charges +€40,244
up €40,244 (+508%), from €7,917 to €48,161
- Taxes +€8,153
up €8,153 (+1,832%), from €445 to €8,598
- Depreciation -€2,904
down €2,904 (-13.9%), from €20,819 to €17,915
- Staff costs -€1,437
new in 2025: -€1,437
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 | €330,134 | €364,629 | +€34,495 | +10.4% |
| Fixed assets | 21/28 | €323,973 | €341,058 | +€17,085 | +5.3% |
| Tangible fixed assets | 22/27 | €323,973 | €341,058 | +€17,085 | +5.3% |
| Land and buildings | 22 | €323,973 | €341,058 | +€17,085 | +5.3% |
| Current assets | 29/58 | €6,161 | €23,571 | +€17,410 | +283% |
| Amounts receivable within one year | 40/41 | €3,274 | €7,678 | +€4,404 | +135% |
| Other amounts receivable | 41 | €3,274 | €7,678 | +€4,404 | +135% |
| Cash at bank and in hand | 54/58 | €2,887 | €15,893 | +€13,006 | +451% |
| Total equity and liabilities | 10/49 | €330,134 | €364,629 | +€34,495 | +10.4% |
| Equity | 10/15 | €116,186 | €142,234 | +€26,048 | +22.4% |
| Contributions | 10/11 | €62,003 | €62,003 | = | 0.0% |
| Capital | 10 | €62,003 | €62,003 | = | 0.0% |
| Issued capital | 100 | €62,003 | €62,003 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,983 | €74,031 | +€26,048 | +54.3% |
| Amounts payable | 17/49 | €213,948 | €222,395 | +€8,447 | +3.9% |
| Amounts payable after more than one year | 17 | €171,191 | €146,296 | -€24,895 | -14.5% |
| Financial debts | 170/4 | €166,928 | €142,033 | -€24,895 | -14.9% |
| Other amounts payable | 178/9 | €4,263 | €4,263 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,237 | €76,099 | +€36,862 | +93.9% |
| Current portion of amounts payable after more than one year | 42 | €22,525 | €24,895 | +€2,370 | +10.5% |
| Trade debts | 44 | €16,076 | €41,778 | +€25,702 | +160% |
| Suppliers | 440/4 | €16,076 | €41,778 | +€25,702 | +160% |
| Taxes, remuneration and social security | 45 | €445 | €8,680 | +€8,235 | +1,851% |
| Taxes | 450/3 | €445 | €8,680 | +€8,235 | +1,851% |
| Other amounts payable | 47/48 | €191 | €746 | +€555 | +291% |
| Accrued charges and deferred income | 492/3 | €3,520 | - | -€3,520 | |
| Remuneration, social security and pensions | 62 | - | -€1,437 | -€1,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,819 | €17,915 | -€2,904 | -13.9% |
| Other operating charges | 640/8 | €7,917 | €48,161 | +€40,244 | +508% |
| Gross operating margin | 9900 | €34,623 | €103,839 | +€69,216 | +200% |
| Operating profit (loss) | 9901 | €5,887 | €39,200 | +€33,313 | +566% |
| Financial charges | 65/66B | €4,113 | €4,554 | +€441 | +10.7% |
| Recurring financial charges | 65 | €4,113 | €4,554 | +€441 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €1,774 | €34,646 | +€32,872 | +1,853% |
| Income taxes | 67/77 | €445 | €8,598 | +€8,153 | +1,832% |
| Profit (loss) for the period | 9904 | €1,329 | €26,048 | +€24,719 | +1,860% |
| Profit (loss) for the period to be appropriated | 9905 | €1,329 | €26,048 | +€24,719 | +1,860% |
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 2 November 2026 via checked.be.