POOL DELUXE: 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.
POOL DELUXE
Largest movements
- Tangible fixed assets -€22,200
down €22,200 (-58.1%), from €38,204 to €16,004
- Stocks and contracts -€18,335
down €18,335 (-26.5%), from €69,233 to €50,898
- Cash -€9,126
down €9,126 (-78.7%), from €11,597 to €2,471
mainly Net result for the year (-€76,906) and Debts after one year (-€25,825)
- Receivables within one year -€5,843
down €5,843 (-38.6%), from €15,126 to €9,283
of which Other amounts receivable: -€2,952
- Profit (loss) carried forward -€76,906
new in 2025: -€76,906
- Debts after one year -€25,825
down €25,825 (-35.6%), from €72,551 to €46,726
- Short-term financial debts +€24,210
new in 2025: €24,210
- Trade debts +€18,334
up €18,334 (+68.1%), from €26,925 to €45,258
- Tax, wage and social debts +€8,555
up €8,555 (+158%), from €5,400 to €13,955
of which Taxes: +€8,555
- Gross operating margin -€66,670
down €66,670, from €4,550 to -€62,120
- Depreciation -€5,115
down €5,115 (-44.3%), from €11,539 to €6,424
- Financial charges +€3,566
up €3,566 (+94.5%), from €3,775 to €7,340
of which Non-recurring financial charges: +€2,868
- Taxes -€907
down €907 (-100%), from €907 to €0
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 | €139,318 | €82,753 | -€56,564 | -40.6% |
| Fixed assets | 21/28 | €38,204 | €16,004 | -€22,200 | -58.1% |
| Tangible fixed assets | 22/27 | €38,204 | €16,004 | -€22,200 | -58.1% |
| Furniture and vehicles | 24 | €38,204 | €16,004 | -€22,200 | -58.1% |
| Current assets | 29/58 | €101,113 | €66,749 | -€34,364 | -34.0% |
| Stocks and contracts in progress | 3 | €69,233 | €50,898 | -€18,335 | -26.5% |
| Stocks | 30/36 | €69,233 | €50,898 | -€18,335 | -26.5% |
| Amounts receivable within one year | 40/41 | €15,126 | €9,283 | -€5,843 | -38.6% |
| Trade receivables | 40 | €12,174 | €9,283 | -€2,891 | -23.7% |
| Other amounts receivable | 41 | €2,952 | €0 | -€2,952 | -100% |
| Current investments | 50/53 | €3,015 | €3,028 | +€13 | +0.4% |
| Cash at bank and in hand | 54/58 | €11,597 | €2,471 | -€9,126 | -78.7% |
| Deferred charges and accrued income | 490/1 | €2,143 | €1,070 | -€1,073 | -50.1% |
| Total equity and liabilities | 10/49 | €139,318 | €82,753 | -€56,564 | -40.6% |
| Equity | 10/15 | €11,358 | -€65,548 | -€76,906 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,358 | €6,358 | = | 0.0% |
| Distributable reserves | 133 | €6,358 | €6,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€76,906 | -€76,906 | |
| Amounts payable | 17/49 | €127,959 | €148,301 | +€20,342 | +15.9% |
| Amounts payable after more than one year | 17 | €72,551 | €46,726 | -€25,825 | -35.6% |
| Financial debts | 170/4 | €72,551 | €46,726 | -€25,825 | -35.6% |
| Amounts payable within one year | 42/48 | €55,408 | €101,575 | +€46,167 | +83.3% |
| Current portion of amounts payable after more than one year | 42 | €19,441 | €14,410 | -€5,031 | -25.9% |
| Financial debts | 43 | - | €24,210 | +€24,210 | |
| Credit institutions | 430/8 | - | €24,210 | +€24,210 | |
| Trade debts | 44 | €26,925 | €45,258 | +€18,334 | +68.1% |
| Suppliers | 440/4 | €26,925 | €45,258 | +€18,334 | +68.1% |
| Taxes, remuneration and social security | 45 | €5,400 | €13,955 | +€8,555 | +158% |
| Taxes | 450/3 | €5,400 | €13,955 | +€8,555 | +158% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,642 | €3,742 | +€100 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,539 | €6,424 | -€5,115 | -44.3% |
| Other operating charges | 640/8 | €774 | €1,022 | +€248 | +32.1% |
| Gross operating margin | 9900 | €4,550 | -€62,120 | -€66,670 | |
| Operating profit (loss) | 9901 | -€7,763 | -€69,566 | -€61,803 | -796% |
| Financial charges | 65/66B | €3,775 | €7,340 | +€3,566 | +94.5% |
| Recurring financial charges | 65 | €3,775 | €4,473 | +€698 | +18.5% |
| Non-recurring financial charges | 66B | - | €2,868 | +€2,868 | |
| Profit (loss) for the period before taxes | 9903 | -€11,538 | -€76,906 | -€65,369 | -567% |
| Income taxes | 67/77 | €907 | €0 | -€907 | -100% |
| Profit (loss) for the period | 9904 | -€12,445 | -€76,906 | -€64,461 | -518% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,445 | -€76,906 | -€64,461 | -518% |
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 21 October 2026 via checked.be.