POOLSPOT: 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.
What changed
POOLSPOT
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€37,201
2024 · €8,860+€28,341
Equity
€5.4m
2024 · €5.4m+€37,201
Cash
€7,196
2024 · €2,142+€5,055
Balance sheet total
€32.9m
2024 · €33.1m-€173,163
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€2.1m
up €2.1m (+249%), from €850,223 to €3.0m
- Debts after one year -€1.7m
down €1.7m (-7.3%), from €23.9m to €22.2m
- Trade debts -€706,414
down €706,414 (-98.0%), from €720,674 to €14,260
Income statement
- Financial charges -€100,792
down €100,792 (-13.2%), from €761,998 to €661,206
- Turnover -€64,029
down €64,029 (-6.5%), from €991,029 to €927,000
- Financial income -€53,988
down €53,988 (-77.1%), from €70,053 to €16,065
- Services and other goods -€30,575
down €30,575 (-11.7%), from €261,655 to €231,080
- Goods and materials -€25,029
down €25,029 (-100%), from €25,029 to €0
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.
Result 2024
€8,860
Turnover
-€64,029
Goods and materials
+€25,029
Services and other goods
+€30,575
Other operating charges
-€613
Financial income
-€53,988
Financial charges
+€100,792
Taxes
-€9,425
Result 2025
€37,201
raises the resultlowers the result
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.
From operations
+€1.7m
Investment
€0
Financing
-€1.7m
Cash 2024
€2,142
From operations (derived)
+€1.7m
Net result for the year
+€37,201
Receivables within one year
+€173,510
Deferred charges and accrued income
+€4,707
Trade debts
-€706,414
Tax, wage and social debts
+€5,937
Other debts
+€2.1m
Accrued charges and deferred income
+€106,700
Financing
-€1.7m
Debts after one year
-€1.7m
Cash 2025
€7,196
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,081,320 | €32,908,157 | -€173,163 | -0.5% |
| Fixed assets | 21/28 | €31,825,000 | €31,825,000 | = | 0.0% |
| Financial fixed assets | 28 | €31,825,000 | €31,825,000 | = | 0.0% |
| Affiliated companies | 280/1 | €31,825,000 | €31,825,000 | = | 0.0% |
| Participating interests | 280 | €31,825,000 | €31,825,000 | = | 0.0% |
| Current assets | 29/58 | €1,256,320 | €1,083,157 | -€173,163 | -13.8% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,248,715 | €1,075,204 | -€173,510 | -13.9% |
| Trade receivables | 40 | €220,920 | €243,620 | +€22,700 | +10.3% |
| Other amounts receivable | 41 | €1,027,795 | €831,584 | -€196,210 | -19.1% |
| Cash at bank and in hand | 54/58 | €2,142 | €7,196 | +€5,055 | +236% |
| Deferred charges and accrued income | 490/1 | €5,464 | €757 | -€4,707 | -86.1% |
| Total equity and liabilities | 10/49 | €33,081,320 | €32,908,157 | -€173,163 | -0.5% |
| Equity | 10/15 | €5,370,294 | €5,407,496 | +€37,201 | +0.7% |
| Contributions | 10/11 | €5,352,000 | €5,352,000 | = | 0.0% |
| Reserves | 13 | €18,294 | €55,496 | +€37,201 | +203% |
| Distributable reserves | 133 | €18,294 | €55,496 | +€37,201 | +203% |
| Amounts payable | 17/49 | €27,711,026 | €27,500,662 | -€210,364 | -0.8% |
| Amounts payable after more than one year | 17 | €23,890,002 | €22,156,670 | -€1.7m | -7.3% |
| Financial debts | 170/4 | €23,890,002 | €22,156,670 | -€1.7m | -7.3% |
| Credit institutions | 173 | €10,400,002 | €8,666,670 | -€1.7m | -16.7% |
| Other loans | 174 | €13,490,000 | €13,490,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,304,229 | €4,720,497 | +€1.4m | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €1,733,332 | €1,733,332 | = | 0.0% |
| Trade debts | 44 | €720,674 | €14,260 | -€706,414 | -98.0% |
| Suppliers | 440/4 | €720,674 | €14,260 | -€706,414 | -98.0% |
| Taxes, remuneration and social security | 45 | €0 | €5,937 | +€5,937 | |
| Taxes | 450/3 | €0 | €5,937 | +€5,937 | |
| Other amounts payable | 47/48 | €850,223 | €2,966,968 | +€2.1m | +249% |
| Accrued charges and deferred income | 492/3 | €516,795 | €623,495 | +€106,700 | +20.6% |
| Operating income | 70/76A | €991,029 | €927,000 | -€64,029 | -6.5% |
| Turnover | 70 | €991,029 | €927,000 | -€64,029 | -6.5% |
| Operating charges | 60/66A | €287,253 | €232,261 | -€54,992 | -19.1% |
| Goods for resale, raw materials and consumables | 60 | €25,029 | €0 | -€25,029 | -100% |
| Purchases | 600/8 | €25,029 | €0 | -€25,029 | -100% |
| Services and other goods | 61 | €261,655 | €231,080 | -€30,575 | -11.7% |
| Other operating charges | 640/8 | €568 | €1,181 | +€613 | +108% |
| Operating profit (loss) | 9901 | €703,777 | €694,739 | -€9,038 | -1.3% |
| Financial income | 75/76B | €70,053 | €16,065 | -€53,988 | -77.1% |
| Recurring financial income | 75 | €70,053 | €16,065 | -€53,988 | -77.1% |
| Income from current assets | 751 | €5,164 | €16,065 | +€10,902 | +211% |
| Other financial income | 752/9 | €64,890 | €0 | -€64,890 | -100% |
| Financial charges | 65/66B | €761,998 | €661,206 | -€100,792 | -13.2% |
| Recurring financial charges | 65 | €761,998 | €661,206 | -€100,792 | -13.2% |
| Debt charges | 650 | €760,480 | €552,862 | -€207,618 | -27.3% |
| Other financial charges | 652/9 | €1,518 | €108,343 | +€106,825 | +7,037% |
| Profit (loss) for the period before taxes | 9903 | €11,832 | €49,599 | +€37,767 | +319% |
| Income taxes | 67/77 | €2,972 | €12,397 | +€9,425 | +317% |
| Taxes | 670/3 | €2,972 | €12,400 | +€9,428 | +317% |
| Tax adjustments and reversals of tax provisions | 77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | €8,860 | €37,201 | +€28,341 | +320% |
| Profit (loss) for the period to be appropriated | 9905 | €8,860 | €37,201 | +€28,341 | +320% |
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 26 October 2026 via checked.be.