Pro Piscine: 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.
Pro Piscine
Largest movements
- Stocks and contracts +€29,939
up €29,939 (+24.3%), from €123,370 to €153,309
- Receivables within one year -€14,473
down €14,473 (-31.7%), from €45,653 to €31,180
of which Trade receivables: -€7,346
- Tangible fixed assets -€10,511
down €10,511 (-11.1%), from €94,278 to €83,767
of which Land and buildings: -€6,168
- Cash +€8,011
up €8,011 (+65.8%), from €12,183 to €20,195
mainly Net result for the year (+€28,742) and Receivables within one year (+€14,473)
- Reserves +€29,000
up €29,000 (+84.0%), from €34,525 to €63,525
of which Distributable reserves: +€29,000
- Debts after one year -€16,260
down €16,260 (-42.9%), from €37,887 to €21,627
- Gross operating margin +€55,300
up €55,300 (+572%), from €9,674 to €64,974
- Taxes +€12,265
up €12,265 (+6,869%), from €179 to €12,443
- Write-downs +€4,388
up €4,388, from €0 to €4,388
- Other operating charges +€714
up €714 (+32.0%), from €2,233 to €2,948
- Depreciation -€669
down €669 (-5.2%), from €12,828 to €12,159
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 | €277,404 | €293,114 | +€15,710 | +5.7% |
| Fixed assets | 21/28 | €94,278 | €83,767 | -€10,511 | -11.1% |
| Tangible fixed assets | 22/27 | €94,278 | €83,767 | -€10,511 | -11.1% |
| Land and buildings | 22 | €85,218 | €79,050 | -€6,168 | -7.2% |
| Plant, machinery and equipment | 23 | €1,417 | €1,271 | -€146 | -10.3% |
| Furniture and vehicles | 24 | €7,644 | €3,446 | -€4,198 | -54.9% |
| Current assets | 29/58 | €183,126 | €209,347 | +€26,221 | +14.3% |
| Stocks and contracts in progress | 3 | €123,370 | €153,309 | +€29,939 | +24.3% |
| Stocks | 30/36 | €123,370 | €153,309 | +€29,939 | +24.3% |
| Amounts receivable within one year | 40/41 | €45,653 | €31,180 | -€14,473 | -31.7% |
| Trade receivables | 40 | €38,305 | €30,958 | -€7,346 | -19.2% |
| Other amounts receivable | 41 | €7,349 | €222 | -€7,127 | -97.0% |
| Cash at bank and in hand | 54/58 | €12,183 | €20,195 | +€8,011 | +65.8% |
| Deferred charges and accrued income | 490/1 | €1,919 | €4,663 | +€2,744 | +143% |
| Total equity and liabilities | 10/49 | €277,404 | €293,114 | +€15,710 | +5.7% |
| Equity | 10/15 | €55,483 | €84,225 | +€28,742 | +51.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €34,525 | €63,525 | +€29,000 | +84.0% |
| Non-distributable reserves | 130/1 | €525 | €525 | = | 0.0% |
| Reserves not available under the articles | 1311 | €525 | €525 | = | 0.0% |
| Distributable reserves | 133 | €34,000 | €63,000 | +€29,000 | +85.3% |
| Profit (loss) carried forward | 14 | €958 | €700 | -€258 | -26.9% |
| Amounts payable | 17/49 | €221,921 | €208,888 | -€13,032 | -5.9% |
| Amounts payable after more than one year | 17 | €37,887 | €21,627 | -€16,260 | -42.9% |
| Financial debts | 170/4 | €37,887 | €21,627 | -€16,260 | -42.9% |
| Amounts payable within one year | 42/48 | €184,034 | €187,262 | +€3,228 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €15,870 | €16,260 | +€391 | +2.5% |
| Trade debts | 44 | €13,216 | €11,001 | -€2,215 | -16.8% |
| Suppliers | 440/4 | €13,216 | €11,001 | -€2,215 | -16.8% |
| Taxes, remuneration and social security | 45 | €2,291 | €4,697 | +€2,407 | +105% |
| Taxes | 450/3 | €2,291 | €4,697 | +€2,407 | +105% |
| Other amounts payable | 47/48 | €152,658 | €155,303 | +€2,645 | +1.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,828 | €12,159 | -€669 | -5.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €4,388 | +€4,388 | |
| Other operating charges | 640/8 | €2,233 | €2,948 | +€714 | +32.0% |
| Gross operating margin | 9900 | €9,674 | €64,974 | +€55,300 | +572% |
| Operating profit (loss) | 9901 | -€5,387 | €45,479 | +€50,866 | |
| Financial income | 75/76B | €31 | €181 | +€149 | +477% |
| Recurring financial income | 75 | €31 | €181 | +€149 | +477% |
| Financial charges | 65/66B | €4,043 | €4,474 | +€431 | +10.7% |
| Recurring financial charges | 65 | €4,043 | €4,474 | +€431 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,399 | €41,186 | +€50,585 | |
| Income taxes | 67/77 | €179 | €12,443 | +€12,265 | +6,869% |
| Profit (loss) for the period | 9904 | -€9,578 | €28,742 | +€38,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,578 | €28,742 | +€38,320 |
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 20 October 2026 via checked.be.