Pool@U: 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@U
Largest movements
- Receivables within one year -€165,659
down €165,659 (-93.2%), from €177,742 to €12,083
of which Trade receivables: -€169,727
- Tangible fixed assets -€17,578
down €17,578 (-36.0%), from €48,850 to €31,273
of which Furniture and vehicles: -€12,151
- Stocks and contracts +€14,899
up €14,899 (+17.6%), from €84,766 to €99,665
- Cash -€4,684
no longer reported in 2025 (was €4,684)
mainly Trade debts (-€144,254) and Other debts (-€25,681)
- Trade debts -€144,254
down €144,254 (-88.5%), from €162,955 to €18,701
- Other debts -€25,681
down €25,681 (-60.4%), from €42,493 to €16,812
- Tax, wage and social debts -€21,699
down €21,699 (-78.5%), from €27,638 to €5,940
of which Taxes: -€16,883
- Accrued charges and deferred income +€10,299
up €10,299 (+1,913%), from €538 to €10,837
- Short-term financial debts +€7,498
new in 2025: €7,498
- Gross operating margin -€104,068
down €104,068 (-84.6%), from €122,992 to €18,924
- Taxes -€21,324
no longer reported in 2025 (was €21,324)
- Depreciation +€3,709
up €3,709 (+21.4%), from €17,304 to €21,014
- Other operating charges -€1,542
down €1,542 (-58.4%), from €2,641 to €1,099
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 | €317,755 | €146,176 | -€171,578 | -54.0% |
| Fixed assets | 21/28 | €49,444 | €31,688 | -€17,756 | -35.9% |
| Intangible fixed assets | 21 | €593 | €415 | -€178 | -30.0% |
| Tangible fixed assets | 22/27 | €48,850 | €31,273 | -€17,578 | -36.0% |
| Plant, machinery and equipment | 23 | €3,368 | €2,465 | -€903 | -26.8% |
| Furniture and vehicles | 24 | €16,691 | €4,540 | -€12,151 | -72.8% |
| Leasing and similar rights | 25 | €28,791 | €24,267 | -€4,524 | -15.7% |
| Current assets | 29/58 | €268,311 | €114,489 | -€153,822 | -57.3% |
| Stocks and contracts in progress | 3 | €84,766 | €99,665 | +€14,899 | +17.6% |
| Stocks | 30/36 | €84,766 | €99,665 | +€14,899 | +17.6% |
| Amounts receivable within one year | 40/41 | €177,742 | €12,083 | -€165,659 | -93.2% |
| Trade receivables | 40 | €177,290 | €7,564 | -€169,727 | -95.7% |
| Other amounts receivable | 41 | €452 | €4,520 | +€4,067 | +899% |
| Cash at bank and in hand | 54/58 | €4,684 | - | -€4,684 | |
| Deferred charges and accrued income | 490/1 | €1,119 | €2,741 | +€1,622 | +145% |
| Total equity and liabilities | 10/49 | €317,755 | €146,176 | -€171,578 | -54.0% |
| Equity | 10/15 | €84,130 | €79,380 | -€4,750 | -5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,130 | €74,380 | -€4,750 | -6.0% |
| Amounts payable | 17/49 | €233,625 | €66,796 | -€166,828 | -71.4% |
| Amounts payable within one year | 42/48 | €233,086 | €55,960 | -€177,127 | -76.0% |
| Financial debts | 43 | - | €7,498 | +€7,498 | |
| Credit institutions | 430/8 | - | €7,498 | +€7,498 | |
| Trade debts | 44 | €162,955 | €18,701 | -€144,254 | -88.5% |
| Suppliers | 440/4 | €162,955 | €18,701 | -€144,254 | -88.5% |
| Advances received on contracts in progress | 46 | - | €7,008 | +€7,008 | |
| Taxes, remuneration and social security | 45 | €27,638 | €5,940 | -€21,699 | -78.5% |
| Taxes | 450/3 | €22,823 | €5,940 | -€16,883 | -74.0% |
| Remuneration and social security | 454/9 | €4,816 | - | -€4,816 | |
| Other amounts payable | 47/48 | €42,493 | €16,812 | -€25,681 | -60.4% |
| Accrued charges and deferred income | 492/3 | €538 | €10,837 | +€10,299 | +1,913% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,304 | €21,014 | +€3,709 | +21.4% |
| Other operating charges | 640/8 | €2,641 | €1,099 | -€1,542 | -58.4% |
| Gross operating margin | 9900 | €122,992 | €18,924 | -€104,068 | -84.6% |
| Operating profit (loss) | 9901 | €103,047 | -€3,189 | -€106,236 | |
| Financial income | 75/76B | €1 | €10 | +€9 | +1,154% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +1,154% |
| Financial charges | 65/66B | €2,594 | €1,572 | -€1,022 | -39.4% |
| Recurring financial charges | 65 | €2,594 | €1,572 | -€1,022 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €100,454 | -€4,750 | -€105,204 | |
| Income taxes | 67/77 | €21,324 | - | -€21,324 | |
| Profit (loss) for the period | 9904 | €79,130 | -€4,750 | -€83,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,130 | -€4,750 | -€83,880 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.