POOL SANTE: 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 SANTE
Largest movements
- Tangible fixed assets +€159,509
up €159,509 (+26.9%), from €593,212 to €752,721
of which Plant, machinery and equipment: +€236,951
- Cash +€17,048
up €17,048 (+134.3%), from €12,694 to €29,742
mainly Debts after one year (+€211,838) and Depreciation (+€112,148)
- Debts after one year +€211,838
up €211,838 (+34.6%), from €611,902 to €823,740
- Profit (loss) carried forward -€94,515
down €94,515 (-1336.4%), from -€7,073 to -€101,588
- Short-term financial debts +€46,902
new in 2025: €46,902
- Accrued charges and deferred income +€8,905
new in 2025: €8,905
- Depreciation +€106,692
up €106,692 (+1955.3%), from €5,457 to €112,148
- Gross operating margin +€45,264
up €45,264, from -€528 to €44,736
- Financial charges +€23,761
up €23,761 (+2452.3%), from €969 to €24,730
- Other operating charges +€2,254
up €2,254 (+1886.9%), from €119 to €2,374
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 | €607,829 | €782,463 | +€174,634 | +28.7% |
| Formation expenses | 20 | €1,923 | €0 | -€1,923 | -100.0% |
| Fixed assets | 21/28 | €593,212 | €752,721 | +€159,509 | +26.9% |
| Tangible fixed assets | 22/27 | €593,212 | €752,721 | +€159,509 | +26.9% |
| Land and buildings | 22 | €511,536 | €429,882 | -€81,654 | -16.0% |
| Plant, machinery and equipment | 23 | €81,676 | €318,627 | +€236,951 | +290.1% |
| Furniture and vehicles | 24 | - | €4,212 | +€4,212 | |
| Current assets | 29/58 | €12,694 | €29,742 | +€17,048 | +134.3% |
| Cash at bank and in hand | 54/58 | €12,694 | €29,742 | +€17,048 | +134.3% |
| Total equity and liabilities | 10/49 | €607,829 | €782,463 | +€174,634 | +28.7% |
| Equity | 10/15 | -€4,073 | -€98,588 | -€94,515 | -2320.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,073 | -€101,588 | -€94,515 | -1336.4% |
| Amounts payable | 17/49 | €611,902 | €881,051 | +€269,149 | +44.0% |
| Amounts payable after more than one year | 17 | €611,902 | €823,740 | +€211,838 | +34.6% |
| Financial debts | 170/4 | €611,902 | €823,740 | +€211,838 | +34.6% |
| Amounts payable within one year | 42/48 | - | €48,406 | +€48,406 | |
| Financial debts | 43 | - | €46,902 | +€46,902 | |
| Credit institutions | 430/8 | - | €46,902 | +€46,902 | |
| Trade debts | 44 | - | €1,504 | +€1,504 | |
| Suppliers | 440/4 | - | €1,504 | +€1,504 | |
| Accrued charges and deferred income | 492/3 | - | €8,905 | +€8,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,457 | €112,148 | +€106,692 | +1955.3% |
| Other operating charges | 640/8 | €119 | €2,374 | +€2,254 | +1886.9% |
| Gross operating margin | 9900 | -€528 | €44,736 | +€45,264 | |
| Operating profit (loss) | 9901 | -€6,104 | -€69,786 | -€63,682 | -1043.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €969 | €24,730 | +€23,761 | +2452.3% |
| Recurring financial charges | 65 | €969 | €24,730 | +€23,761 | +2452.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,073 | -€94,515 | -€87,443 | -1236.4% |
| Profit (loss) for the period | 9904 | -€7,073 | -€94,515 | -€87,443 | -1236.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,073 | -€94,515 | -€87,443 | -1236.4% |
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 8 October 2026 via checked.be.