POOL SYSTEMS: 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 SYSTEMS
Largest movements
- Cash +€123,267
up €123,267 (+33.1%), from €371,866 to €495,133
mainly Net result for the year (+€132,334) and Stocks and contracts (+€50,000)
- Receivables within one year +€105,763
up €105,763 (+30.0%), from €352,715 to €458,477
of which Trade receivables: +€128,886
- Stocks and contracts -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Reserves +€132,334
up €132,334 (+13.0%), from €1.0m to €1.1m
of which Distributable reserves: +€132,334
- Trade debts +€48,221
up €48,221 (+173%), from €27,882 to €76,103
- Other debts -€13,211
down €13,211 (-45.2%), from €29,209 to €15,998
- Gross operating margin -€144,679
down €144,679 (-38.7%), from €374,023 to €229,344
- Taxes -€41,837
down €41,837 (-42.4%), from €98,707 to €56,870
- Staff costs -€7,172
down €7,172 (-16.2%), from €44,357 to €37,185
- Financial income +€3,953
up €3,953 (+39,253%), from €10 to €3,963
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 | €1,135,328 | €1,311,802 | +€176,474 | +15.5% |
| Fixed assets | 21/28 | €17,567 | €11,348 | -€6,219 | -35.4% |
| Tangible fixed assets | 22/27 | €14,067 | €7,848 | -€6,219 | -44.2% |
| Furniture and vehicles | 24 | €14,067 | €7,848 | -€6,219 | -44.2% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €1,117,761 | €1,300,453 | +€182,693 | +16.3% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Stocks | 30/36 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €352,715 | €458,477 | +€105,763 | +30.0% |
| Trade receivables | 40 | €321,421 | €450,307 | +€128,886 | +40.1% |
| Other amounts receivable | 41 | €31,293 | €8,170 | -€23,123 | -73.9% |
| Cash at bank and in hand | 54/58 | €371,866 | €495,133 | +€123,267 | +33.1% |
| Deferred charges and accrued income | 490/1 | €53,180 | €56,843 | +€3,663 | +6.9% |
| Total equity and liabilities | 10/49 | €1,135,328 | €1,311,802 | +€176,474 | +15.5% |
| Equity | 10/15 | €1,033,096 | €1,165,430 | +€132,334 | +12.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,014,096 | €1,146,430 | +€132,334 | +13.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,600 | €17,600 | = | 0.0% |
| Distributable reserves | 133 | €994,596 | €1,126,930 | +€132,334 | +13.3% |
| Amounts payable | 17/49 | €102,232 | €146,372 | +€44,140 | +43.2% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,232 | €136,372 | +€44,140 | +47.9% |
| Trade debts | 44 | €27,882 | €76,103 | +€48,221 | +173% |
| Suppliers | 440/4 | €27,882 | €76,103 | +€48,221 | +173% |
| Taxes, remuneration and social security | 45 | €35,142 | €44,271 | +€9,129 | +26.0% |
| Taxes | 450/3 | €34,400 | €43,823 | +€9,423 | +27.4% |
| Remuneration and social security | 454/9 | €742 | €448 | -€294 | -39.6% |
| Other amounts payable | 47/48 | €29,209 | €15,998 | -€13,211 | -45.2% |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Remuneration, social security and pensions | 62 | €44,357 | €37,185 | -€7,172 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,232 | €6,219 | -€1,013 | -14.0% |
| Other operating charges | 640/8 | €1,154 | €613 | -€540 | -46.8% |
| Gross operating margin | 9900 | €374,023 | €229,344 | -€144,679 | -38.7% |
| Operating profit (loss) | 9901 | €321,280 | €185,327 | -€135,954 | -42.3% |
| Financial income | 75/76B | €10 | €3,963 | +€3,953 | +39,253% |
| Recurring financial income | 75 | €10 | €3,963 | +€3,953 | +39,253% |
| Financial charges | 65/66B | €1,553 | €86 | -€1,467 | -94.5% |
| Recurring financial charges | 65 | €1,553 | €86 | -€1,467 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | €319,738 | €189,204 | -€130,534 | -40.8% |
| Income taxes | 67/77 | €98,707 | €56,870 | -€41,837 | -42.4% |
| Profit (loss) for the period | 9904 | €221,031 | €132,334 | -€88,697 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €221,031 | €132,334 | -€88,697 | -40.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.