Pool@home: 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@home
Largest movements
- Cash -€21,873
down €21,873 (-10.6%), from €206,656 to €184,783
mainly Contributions, distributions and other (-€32,652) and Investment in fixed assets (net) (-€1,995)
- Reserves -€27,097
down €27,097 (-13.6%), from €198,682 to €171,585
of which Distributable reserves: -€27,097
- Profit (loss) carried forward +€4,939
up €4,939, from -€4,939 to €0
- Gross operating margin +€18,235
up €18,235, from -€3,199 to €15,036
- Taxes +€2,973
new in 2025: €2,973
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 | €219,014 | €196,964 | -€22,051 | -10.1% |
| Fixed assets | 21/28 | €3,088 | €4,167 | +€1,079 | +34.9% |
| Tangible fixed assets | 22/27 | €3,088 | €4,167 | +€1,079 | +34.9% |
| Plant, machinery and equipment | 23 | €3,088 | €2,225 | -€863 | -27.9% |
| Furniture and vehicles | 24 | - | €1,942 | +€1,942 | |
| Current assets | 29/58 | €215,926 | €192,797 | -€23,130 | -10.7% |
| Stocks and contracts in progress | 3 | €1,193 | €587 | -€606 | -50.8% |
| Stocks | 30/36 | €1,193 | €587 | -€606 | -50.8% |
| Amounts receivable within one year | 40/41 | €7,414 | €7,426 | +€12 | +0.2% |
| Trade receivables | 40 | €1,470 | €2,524 | +€1,053 | +71.7% |
| Other amounts receivable | 41 | €5,944 | €4,903 | -€1,042 | -17.5% |
| Cash at bank and in hand | 54/58 | €206,656 | €184,783 | -€21,873 | -10.6% |
| Deferred charges and accrued income | 490/1 | €663 | €0 | -€663 | -100% |
| Total equity and liabilities | 10/49 | €219,014 | €196,964 | -€22,051 | -10.1% |
| Equity | 10/15 | €212,343 | €190,185 | -€22,158 | -10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,682 | €171,585 | -€27,097 | -13.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €196,822 | €169,725 | -€27,097 | -13.8% |
| Profit (loss) carried forward | 14 | -€4,939 | €0 | +€4,939 | |
| Amounts payable | 17/49 | €6,671 | €6,779 | +€107 | +1.6% |
| Amounts payable within one year | 42/48 | €6,671 | €6,779 | +€107 | +1.6% |
| Trade debts | 44 | €3,699 | €2,836 | -€863 | -23.3% |
| Suppliers | 440/4 | €3,699 | €2,836 | -€863 | -23.3% |
| Taxes, remuneration and social security | 45 | €1,585 | €3,162 | +€1,576 | +99.4% |
| Taxes | 450/3 | €1,585 | €3,162 | +€1,576 | +99.4% |
| Other amounts payable | 47/48 | €1,387 | €781 | -€606 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €863 | €916 | +€53 | +6.1% |
| Other operating charges | 640/8 | €672 | €578 | -€93 | -13.9% |
| Gross operating margin | 9900 | -€3,199 | €15,036 | +€18,235 | |
| Operating profit (loss) | 9901 | -€4,733 | €13,542 | +€18,275 | |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €206 | €97 | -€109 | -52.8% |
| Recurring financial charges | 65 | €206 | €97 | -€109 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,939 | €13,466 | +€18,405 | |
| Income taxes | 67/77 | - | €2,973 | +€2,973 | |
| Profit (loss) for the period | 9904 | -€4,939 | €10,494 | +€15,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,939 | €10,494 | +€15,433 |
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 14 October 2026 via checked.be.