RMH POOL & SPA: 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.
RMH POOL & SPA
Largest movements
- Cash +€361,603
up €361,603 (+190.7%), from €189,668 to €551,270
mainly Other debts (+€679,119) and Trade debts (+€450,737)
- Receivables within one year +€215,438
up €215,438 (+242.0%), from €89,024 to €304,462
of which Other amounts receivable: +€207,629
- Stocks and contracts +€82,594
up €82,594 (+10.4%), from €797,599 to €880,193
- Other debts +€679,119
up €679,119 (+197.7%), from €343,546 to €1.0m
- Trade debts +€450,737
up €450,737 (+127.6%), from €353,340 to €804,076
- Reserves -€332,414
down €332,414 (-94.3%), from €352,623 to €20,209
of which Distributable reserves: -€332,414
- Debts after one year -€93,258
down €93,258 (-29.9%), from €312,310 to €219,052
- Current portion of long-term debt -€71,020
no longer reported in 2025 (was €71,020)
- Gross operating margin +€189,056
up €189,056 (+35.1%), from €538,721 to €727,777
- Staff costs +€68,246
up €68,246 (+35.6%), from €191,634 to €259,880
- Taxes +€33,769
up €33,769 (+45.6%), from €74,065 to €107,834
- Financial income -€8,428
down €8,428 (-75.4%), from €11,180 to €2,752
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 | €1,547,310 | €2,175,912 | +€628,602 | +40.6% |
| Fixed assets | 21/28 | €447,221 | €437,929 | -€9,292 | -2.1% |
| Tangible fixed assets | 22/27 | €47,046 | €37,754 | -€9,292 | -19.8% |
| Plant, machinery and equipment | 23 | €35,965 | €31,652 | -€4,313 | -12.0% |
| Furniture and vehicles | 24 | €11,081 | €6,102 | -€4,979 | -44.9% |
| Financial fixed assets | 28 | €400,175 | €400,175 | = | 0.0% |
| Current assets | 29/58 | €1,100,089 | €1,737,983 | +€637,894 | +58.0% |
| Stocks and contracts in progress | 3 | €797,599 | €880,193 | +€82,594 | +10.4% |
| Stocks | 30/36 | €797,599 | €880,193 | +€82,594 | +10.4% |
| Amounts receivable within one year | 40/41 | €89,024 | €304,462 | +€215,438 | +242.0% |
| Trade receivables | 40 | €41,861 | €49,670 | +€7,809 | +18.7% |
| Other amounts receivable | 41 | €47,163 | €254,792 | +€207,629 | +440.2% |
| Cash at bank and in hand | 54/58 | €189,668 | €551,270 | +€361,603 | +190.7% |
| Deferred charges and accrued income | 490/1 | €23,798 | €2,057 | -€21,741 | -91.4% |
| Total equity and liabilities | 10/49 | €1,547,310 | €2,175,912 | +€628,602 | +40.6% |
| Equity | 10/15 | €422,623 | €90,209 | -€332,414 | -78.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €352,623 | €20,209 | -€332,414 | -94.3% |
| Tax-exempt reserves | 132 | €241 | €241 | = | 0.0% |
| Distributable reserves | 133 | €352,383 | €19,968 | -€332,414 | -94.3% |
| Amounts payable | 17/49 | €1,124,686 | €2,085,702 | +€961,016 | +85.4% |
| Amounts payable after more than one year | 17 | €312,310 | €219,052 | -€93,258 | -29.9% |
| Financial debts | 170/4 | €312,310 | €219,052 | -€93,258 | -29.9% |
| Amounts payable within one year | 42/48 | €809,201 | €1,866,650 | +€1.1m | +130.7% |
| Current portion of amounts payable after more than one year | 42 | €71,020 | - | -€71,020 | |
| Trade debts | 44 | €353,340 | €804,076 | +€450,737 | +127.6% |
| Suppliers | 440/4 | €353,340 | €804,076 | +€450,737 | +127.6% |
| Taxes, remuneration and social security | 45 | €41,295 | €39,909 | -€1,386 | -3.4% |
| Taxes | 450/3 | €10,841 | €13,778 | +€2,937 | +27.1% |
| Remuneration and social security | 454/9 | €30,454 | €26,131 | -€4,323 | -14.2% |
| Other amounts payable | 47/48 | €343,546 | €1,022,665 | +€679,119 | +197.7% |
| Accrued charges and deferred income | 492/3 | €3,175 | - | -€3,175 | |
| Remuneration, social security and pensions | 62 | €191,634 | €259,880 | +€68,246 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,757 | €10,509 | -€2,249 | -17.6% |
| Other operating charges | 640/8 | €6,599 | €12,155 | +€5,556 | +84.2% |
| Non-recurring operating charges | 66A | €9,439 | - | -€9,439 | |
| Gross operating margin | 9900 | €538,721 | €727,777 | +€189,056 | +35.1% |
| Operating profit (loss) | 9901 | €318,291 | €445,234 | +€126,943 | +39.9% |
| Financial income | 75/76B | €11,180 | €2,752 | -€8,428 | -75.4% |
| Recurring financial income | 75 | €11,180 | €2,752 | -€8,428 | -75.4% |
| Financial charges | 65/66B | €23,722 | €22,565 | -€1,157 | -4.9% |
| Recurring financial charges | 65 | €23,722 | €22,565 | -€1,157 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €305,748 | €425,420 | +€119,672 | +39.1% |
| Income taxes | 67/77 | €74,065 | €107,834 | +€33,769 | +45.6% |
| Profit (loss) for the period | 9904 | €231,683 | €317,586 | +€85,902 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €231,683 | €317,586 | +€85,902 | +37.1% |
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.