POOLPLUS: 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.
POOLPLUS
Largest movements
- Stocks and contracts +€234,531
up €234,531 (+131.1%), from €178,940 to €413,471
- Receivables within one year -€91,441
down €91,441 (-49.6%), from €184,301 to €92,859
of which Trade receivables: -€94,068
- Tangible fixed assets +€32,333
up €32,333 (+190.9%), from €16,936 to €49,269
of which Land and buildings: +€31,751
- Debts after one year +€120,000
up €120,000 (+68.0%), from €176,529 to €296,529
of which Financial debts: +€120,000
- Other debts +€42,095
up €42,095 (+394.5%), from €10,670 to €52,765
- Tax, wage and social debts +€21,926
up €21,926 (+64.7%), from €33,879 to €55,805
of which Remuneration and social security: +€24,462
- Profit (loss) carried forward +€17,599
up €17,599 (+29.4%), from -€59,865 to -€42,265
- Trade debts -€16,716
down €16,716 (-13.6%), from €123,322 to €106,605
- Gross operating margin +€28,003
up €28,003 (+36.6%), from €76,519 to €104,522
- Depreciation -€7,428
down €7,428 (-46.2%), from €16,082 to €8,655
- Financial charges +€7,226
up €7,226 (+129.2%), from €5,593 to €12,820
- Other operating charges +€3,932
up €3,932 (+125.8%), from €3,125 to €7,056
- Staff costs +€2,927
up €2,927 (+5.3%), from €55,214 to €58,141
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 | €383,475 | €556,584 | +€173,109 | +45.1% |
| Fixed assets | 21/28 | €17,921 | €50,254 | +€32,333 | +180.4% |
| Tangible fixed assets | 22/27 | €16,936 | €49,269 | +€32,333 | +190.9% |
| Land and buildings | 22 | - | €31,751 | +€31,751 | |
| Plant, machinery and equipment | 23 | €10,537 | €7,669 | -€2,868 | -27.2% |
| Furniture and vehicles | 24 | €4,056 | €9,849 | +€5,793 | +142.8% |
| Other tangible fixed assets | 26 | €2,343 | - | -€2,343 | |
| Financial fixed assets | 28 | €985 | €985 | = | 0.0% |
| Current assets | 29/58 | €365,555 | €506,331 | +€140,776 | +38.5% |
| Stocks and contracts in progress | 3 | €178,940 | €413,471 | +€234,531 | +131.1% |
| Stocks | 30/36 | €178,940 | €413,471 | +€234,531 | +131.1% |
| Amounts receivable within one year | 40/41 | €184,301 | €92,859 | -€91,441 | -49.6% |
| Trade receivables | 40 | €183,613 | €89,544 | -€94,068 | -51.2% |
| Other amounts receivable | 41 | €688 | €3,315 | +€2,627 | +381.8% |
| Cash at bank and in hand | 54/58 | €2,314 | - | -€2,314 | |
| Total equity and liabilities | 10/49 | €383,475 | €556,584 | +€173,109 | +45.1% |
| Equity | 10/15 | -€17,320 | €279 | +€17,599 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €23,952 | €23,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €22,093 | €22,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,865 | -€42,265 | +€17,599 | +29.4% |
| Amounts payable | 17/49 | €400,796 | €556,305 | +€155,510 | +38.8% |
| Amounts payable after more than one year | 17 | €176,529 | €296,529 | +€120,000 | +68.0% |
| Financial debts | 170/4 | €41,000 | €161,000 | +€120,000 | +292.7% |
| Other amounts payable | 178/9 | €135,529 | €135,529 | = | 0.0% |
| Amounts payable within one year | 42/48 | €224,267 | €259,776 | +€35,510 | +15.8% |
| Financial debts | 43 | €56,396 | €44,601 | -€11,794 | -20.9% |
| Credit institutions | 430/8 | €56,396 | €44,601 | -€11,794 | -20.9% |
| Trade debts | 44 | €123,322 | €106,605 | -€16,716 | -13.6% |
| Suppliers | 440/4 | €123,322 | €106,605 | -€16,716 | -13.6% |
| Taxes, remuneration and social security | 45 | €33,879 | €55,805 | +€21,926 | +64.7% |
| Taxes | 450/3 | €3,438 | €902 | -€2,536 | -73.8% |
| Remuneration and social security | 454/9 | €30,441 | €54,903 | +€24,462 | +80.4% |
| Other amounts payable | 47/48 | €10,670 | €52,765 | +€42,095 | +394.5% |
| Non-recurring operating income | 76A | €65,205 | €132 | -€65,073 | -99.8% |
| Remuneration, social security and pensions | 62 | €55,214 | €58,141 | +€2,927 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,082 | €8,655 | -€7,428 | -46.2% |
| Other operating charges | 640/8 | €3,125 | €7,056 | +€3,932 | +125.8% |
| Gross operating margin | 9900 | €76,519 | €104,522 | +€28,003 | +36.6% |
| Operating profit (loss) | 9901 | €2,097 | €30,670 | +€28,572 | +1362.3% |
| Financial income | 75/76B | €0 | €496 | +€496 | +451063.6% |
| Recurring financial income | 75 | €0 | €496 | +€496 | +451063.6% |
| Financial charges | 65/66B | €5,593 | €12,820 | +€7,226 | +129.2% |
| Recurring financial charges | 65 | €5,593 | €12,820 | +€7,226 | +129.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,496 | €18,346 | +€21,842 | |
| Income taxes | 67/77 | - | €747 | +€747 | |
| Profit (loss) for the period | 9904 | -€3,496 | €17,599 | +€21,095 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,496 | €17,599 | +€21,095 |
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 28 September 2026 via checked.be.