POOLFIS: 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.
POOLFIS
Largest movements
- Tangible fixed assets +€21,037
up €21,037 (+99.7%), from €21,110 to €42,147
of which Leasing and similar rights: +€21,198
- Receivables within one year +€13,635
up €13,635 (+11.0%), from €123,761 to €137,395
of which Other amounts receivable: +€21,754
- Profit (loss) carried forward +€19,074
up €19,074 (+26.8%), from €71,234 to €90,309
- Trade debts +€4,974
up €4,974 (+18.0%), from €27,569 to €32,543
of which Suppliers: +€4,474
- Debts after one year +€4,158
up €4,158 (+20.7%), from €20,078 to €24,236
- Tax, wage and social debts +€4,065
up €4,065 (+12.6%), from €32,184 to €36,249
of which Taxes: +€3,717
- Accrued charges and deferred income -€2,208
no longer reported in 2025 (was €2,208)
- Gross operating margin -€38,459
down €38,459 (-26.7%), from €144,240 to €105,781
- Taxes -€12,250
down €12,250 (-54.4%), from €22,532 to €10,282
- Staff costs -€6,428
down €6,428 (-10.0%), from €64,179 to €57,751
- Write-downs -€5,083
no longer reported in 2025 (was €5,083)
- Depreciation +€3,362
up €3,362 (+26.4%), from €12,752 to €16,114
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 | €170,700 | €202,708 | +€32,009 | +18.8% |
| Fixed assets | 21/28 | €23,995 | €45,032 | +€21,037 | +87.7% |
| Tangible fixed assets | 22/27 | €21,110 | €42,147 | +€21,037 | +99.7% |
| Plant, machinery and equipment | 23 | €861 | €941 | +€80 | +9.3% |
| Furniture and vehicles | 24 | €8,209 | €5,669 | -€2,540 | -30.9% |
| Leasing and similar rights | 25 | €12,039 | €33,238 | +€21,198 | +176.1% |
| Other tangible fixed assets | 26 | - | €2,299 | +€2,299 | |
| Financial fixed assets | 28 | €2,885 | €2,885 | = | 0.0% |
| Current assets | 29/58 | €146,705 | €157,676 | +€10,971 | +7.5% |
| Amounts receivable within one year | 40/41 | €123,761 | €137,395 | +€13,635 | +11.0% |
| Trade receivables | 40 | €63,143 | €55,023 | -€8,120 | -12.9% |
| Other amounts receivable | 41 | €60,618 | €82,372 | +€21,754 | +35.9% |
| Cash at bank and in hand | 54/58 | €21,027 | €19,581 | -€1,446 | -6.9% |
| Deferred charges and accrued income | 490/1 | €1,917 | €700 | -€1,218 | -63.5% |
| Total equity and liabilities | 10/49 | €170,700 | €202,708 | +€32,009 | +18.8% |
| Equity | 10/15 | €72,234 | €91,309 | +€19,074 | +26.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,234 | €90,309 | +€19,074 | +26.8% |
| Amounts payable | 17/49 | €98,465 | €111,400 | +€12,934 | +13.1% |
| Amounts payable after more than one year | 17 | €20,078 | €24,236 | +€4,158 | +20.7% |
| Financial debts | 170/4 | €20,078 | €24,236 | +€4,158 | +20.7% |
| Amounts payable within one year | 42/48 | €76,179 | €87,163 | +€10,985 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €16,153 | €17,614 | +€1,462 | +9.0% |
| Trade debts | 44 | €27,569 | €32,543 | +€4,974 | +18.0% |
| Suppliers | 440/4 | €25,007 | €29,481 | +€4,474 | +17.9% |
| Bills of exchange payable | 441 | €2,562 | €3,062 | +€500 | +19.5% |
| Advances received on contracts in progress | 46 | - | €484 | +€484 | |
| Taxes, remuneration and social security | 45 | €32,184 | €36,249 | +€4,065 | +12.6% |
| Taxes | 450/3 | €21,620 | €25,337 | +€3,717 | +17.2% |
| Remuneration and social security | 454/9 | €10,565 | €10,912 | +€348 | +3.3% |
| Other amounts payable | 47/48 | €273 | €273 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,208 | - | -€2,208 | |
| Remuneration, social security and pensions | 62 | €64,179 | €57,751 | -€6,428 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,752 | €16,114 | +€3,362 | +26.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,083 | - | -€5,083 | |
| Other operating charges | 640/8 | €6,096 | €4,626 | -€1,470 | -24.1% |
| Gross operating margin | 9900 | €144,240 | €105,781 | -€38,459 | -26.7% |
| Operating profit (loss) | 9901 | €56,130 | €27,289 | -€28,841 | -51.4% |
| Financial income | 75/76B | €3,082 | €3,804 | +€722 | +23.4% |
| Recurring financial income | 75 | €3,082 | €3,804 | +€722 | +23.4% |
| Financial charges | 65/66B | €1,459 | €1,737 | +€278 | +19.0% |
| Recurring financial charges | 65 | €1,459 | €1,737 | +€278 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €57,753 | €29,356 | -€28,397 | -49.2% |
| Income taxes | 67/77 | €22,532 | €10,282 | -€12,250 | -54.4% |
| Profit (loss) for the period | 9904 | €35,221 | €19,074 | -€16,147 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,221 | €19,074 | -€16,147 | -45.8% |
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 10 October 2026 via checked.be.