POOL POSITION: 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 POSITION
Largest movements
- Receivables within one year -€16,153
down €16,153 (-25.8%), from €62,688 to €46,535
of which Trade receivables: -€21,282
- Cash +€6,373
up €6,373 (+366.2%), from €1,741 to €8,114
mainly Receivables within one year (+€16,153) and Tax, wage and social debts (+€5,405)
- Other debts -€17,781
down €17,781 (-55.1%), from €32,263 to €14,482
- Tax, wage and social debts +€5,405
up €5,405 (+281.2%), from €1,922 to €7,327
of which Remuneration and social security: +€3,700
- Reserves +€2,969
up €2,969 (+18.5%), from €16,031 to €19,000
- Profit (loss) carried forward -€1,745
down €1,745 (-93.5%), from €1,867 to €122
- Trade debts +€1,300
up €1,300 (+35.0%), from €3,712 to €5,013
- Write-downs +€5,515
new in 2025: €5,515
- Gross operating margin -€5,157
down €5,157 (-37.5%), from €13,763 to €8,606
- Taxes +€1,520
up €1,520 (+2117.7%), from €72 to €1,591
- Financial charges -€913
down €913 (-55.0%), from €1,662 to €748
- Financial income +€351
up €351 (+59.3%), from €592 to €944
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 | €64,561 | €54,710 | -€9,851 | -15.3% |
| Fixed assets | 21/28 | €84 | - | -€84 | |
| Tangible fixed assets | 22/27 | €84 | - | -€84 | |
| Furniture and vehicles | 24 | €84 | - | -€84 | |
| Current assets | 29/58 | €64,477 | €54,710 | -€9,767 | -15.1% |
| Amounts receivable within one year | 40/41 | €62,688 | €46,535 | -€16,153 | -25.8% |
| Trade receivables | 40 | €38,717 | €17,435 | -€21,282 | -55.0% |
| Other amounts receivable | 41 | €23,971 | €29,100 | +€5,129 | +21.4% |
| Cash at bank and in hand | 54/58 | €1,741 | €8,114 | +€6,373 | +366.2% |
| Deferred charges and accrued income | 490/1 | €48 | €61 | +€13 | +26.4% |
| Total equity and liabilities | 10/49 | €64,561 | €54,710 | -€9,851 | -15.3% |
| Equity | 10/15 | €24,098 | €25,322 | +€1,224 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,031 | €19,000 | +€2,969 | +18.5% |
| Distributable reserves | 133 | €16,031 | €19,000 | +€2,969 | +18.5% |
| Profit (loss) carried forward | 14 | €1,867 | €122 | -€1,745 | -93.5% |
| Amounts payable | 17/49 | €40,463 | €29,388 | -€11,075 | -27.4% |
| Amounts payable within one year | 42/48 | €37,898 | €26,821 | -€11,076 | -29.2% |
| Trade debts | 44 | €3,712 | €5,013 | +€1,300 | +35.0% |
| Suppliers | 440/4 | €3,712 | €5,013 | +€1,300 | +35.0% |
| Taxes, remuneration and social security | 45 | €1,922 | €7,327 | +€5,405 | +281.2% |
| Taxes | 450/3 | €72 | €1,777 | +€1,705 | +2375.8% |
| Remuneration and social security | 454/9 | €1,850 | €5,550 | +€3,700 | +200.0% |
| Other amounts payable | 47/48 | €32,263 | €14,482 | -€17,781 | -55.1% |
| Accrued charges and deferred income | 492/3 | €2,566 | €2,567 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €84 | -€40 | -32.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,515 | +€5,515 | |
| Other operating charges | 640/8 | €422 | €387 | -€35 | -8.3% |
| Gross operating margin | 9900 | €13,763 | €8,606 | -€5,157 | -37.5% |
| Operating profit (loss) | 9901 | €13,217 | €2,620 | -€10,597 | -80.2% |
| Financial income | 75/76B | €592 | €944 | +€351 | +59.3% |
| Recurring financial income | 75 | €592 | €944 | +€351 | +59.3% |
| Financial charges | 65/66B | €1,662 | €748 | -€913 | -55.0% |
| Recurring financial charges | 65 | €1,662 | €748 | -€913 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €12,147 | €2,815 | -€9,332 | -76.8% |
| Income taxes | 67/77 | €72 | €1,591 | +€1,520 | +2117.7% |
| Profit (loss) for the period | 9904 | €12,076 | €1,224 | -€10,852 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,076 | €1,224 | -€10,852 | -89.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.