POOLMASTER: 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.
POOLMASTER
Largest movements
- Receivables within one year +€30,967
up €30,967 (+4574.4%), from €677 to €31,644
of which Trade receivables: +€31,013
- Cash +€3,265
up €3,265 (+232.6%), from €1,403 to €4,668
mainly Trade debts (+€19,683) and Net result for the year (+€9,788)
- Trade debts +€19,683
up €19,683 (+8649.5%), from €228 to €19,910
- Reserves +€6,641
new in 2025: €6,641
- Tax, wage and social debts +€4,761
new in 2025: €4,761
- Profit (loss) carried forward +€3,147
no longer reported in 2025 (was -€3,147)
- Gross operating margin +€14,743
up €14,743, from -€2,182 to €12,562
- Taxes +€2,214
new in 2025: €2,214
- Other operating charges -€370
down €370 (-41.6%), from €890 to €520
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 | €2,080 | €36,312 | +€34,232 | +1645.4% |
| Current assets | 29/58 | €2,080 | €36,312 | +€34,232 | +1645.4% |
| Amounts receivable within one year | 40/41 | €677 | €31,644 | +€30,967 | +4574.4% |
| Trade receivables | 40 | €631 | €31,644 | +€31,013 | +4911.9% |
| Other amounts receivable | 41 | €46 | - | -€46 | |
| Cash at bank and in hand | 54/58 | €1,403 | €4,668 | +€3,265 | +232.6% |
| Total equity and liabilities | 10/49 | €2,080 | €36,312 | +€34,232 | +1645.4% |
| Equity | 10/15 | €1,853 | €11,641 | +€9,788 | +528.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €6,641 | +€6,641 | |
| Distributable reserves | 133 | - | €6,641 | +€6,641 | |
| Profit (loss) carried forward | 14 | -€3,147 | - | +€3,147 | |
| Amounts payable | 17/49 | €228 | €24,672 | +€24,444 | +10741.8% |
| Amounts payable within one year | 42/48 | €228 | €24,672 | +€24,444 | +10741.8% |
| Trade debts | 44 | €228 | €19,910 | +€19,683 | +8649.5% |
| Suppliers | 440/4 | €228 | €19,910 | +€19,683 | +8649.5% |
| Taxes, remuneration and social security | 45 | - | €4,761 | +€4,761 | |
| Taxes | 450/3 | - | €4,761 | +€4,761 | |
| Other operating charges | 640/8 | €890 | €520 | -€370 | -41.6% |
| Gross operating margin | 9900 | -€2,182 | €12,562 | +€14,743 | |
| Operating profit (loss) | 9901 | -€3,071 | €12,042 | +€15,113 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €76 | €40 | -€35 | -46.7% |
| Recurring financial charges | 65 | €76 | €40 | -€35 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,147 | €12,002 | +€15,149 | |
| Income taxes | 67/77 | - | €2,214 | +€2,214 | |
| Profit (loss) for the period | 9904 | -€3,147 | €9,788 | +€12,935 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,147 | €9,788 | +€12,935 |
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 6 October 2026 via checked.be.