S.D. PISCINES: 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.
S.D. PISCINES
Largest movements
- Tangible fixed assets -€29,687
down €29,687 (-42.0%), from €70,636 to €40,948
of which Furniture and vehicles: -€30,373
- Receivables within one year +€9,428
up €9,428 (+16.0%), from €58,846 to €68,275
of which Other amounts receivable: +€13,649
- Debts after one year -€24,456
down €24,456 (-41.5%), from €58,916 to €34,461
- Tax, wage and social debts +€11,845
up €11,845 (+356%), from €3,327 to €15,172
- Trade debts -€9,287
down €9,287 (-22.5%), from €41,361 to €32,075
- Gross operating margin +€12,240
up €12,240 (+39.3%), from €31,166 to €43,406
- Financial charges +€1,944
up €1,944 (+24.6%), from €7,903 to €9,847
- Depreciation +€1,557
up €1,557 (+5.4%), from €28,874 to €30,430
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 | €146,639 | €126,985 | -€19,654 | -13.4% |
| Fixed assets | 21/28 | €70,636 | €40,948 | -€29,687 | -42.0% |
| Tangible fixed assets | 22/27 | €70,636 | €40,948 | -€29,687 | -42.0% |
| Plant, machinery and equipment | 23 | - | €686 | +€686 | |
| Furniture and vehicles | 24 | €70,636 | €40,262 | -€30,373 | -43.0% |
| Current assets | 29/58 | €76,003 | €86,036 | +€10,033 | +13.2% |
| Stocks and contracts in progress | 3 | €11,434 | €11,014 | -€421 | -3.7% |
| Stocks | 30/36 | €11,434 | €11,014 | -€421 | -3.7% |
| Amounts receivable within one year | 40/41 | €58,846 | €68,275 | +€9,428 | +16.0% |
| Trade receivables | 40 | €30,354 | €26,134 | -€4,220 | -13.9% |
| Other amounts receivable | 41 | €28,492 | €42,141 | +€13,649 | +47.9% |
| Cash at bank and in hand | 54/58 | €4,992 | €6,218 | +€1,227 | +24.6% |
| Deferred charges and accrued income | 490/1 | €730 | €530 | -€201 | -27.5% |
| Total equity and liabilities | 10/49 | €146,639 | €126,985 | -€19,654 | -13.4% |
| Equity | 10/15 | -€11,102 | -€9,854 | +€1,248 | +11.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,102 | -€12,854 | +€1,248 | +8.8% |
| Amounts payable | 17/49 | €157,741 | €136,839 | -€20,902 | -13.3% |
| Amounts payable after more than one year | 17 | €58,916 | €34,461 | -€24,456 | -41.5% |
| Financial debts | 170/4 | €58,916 | €34,461 | -€24,456 | -41.5% |
| Amounts payable within one year | 42/48 | €98,056 | €101,702 | +€3,646 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €23,367 | €24,456 | +€1,088 | +4.7% |
| Financial debts | 43 | €30,000 | €30,000 | = | 0.0% |
| Credit institutions | 430/8 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €41,361 | €32,075 | -€9,287 | -22.5% |
| Suppliers | 440/4 | €41,361 | €32,075 | -€9,287 | -22.5% |
| Taxes, remuneration and social security | 45 | €3,327 | €15,172 | +€11,845 | +356% |
| Taxes | 450/3 | €3,327 | €15,172 | +€11,845 | +356% |
| Accrued charges and deferred income | 492/3 | €769 | €676 | -€93 | -12.1% |
| Remuneration, social security and pensions | 62 | €236 | €241 | +€5 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,874 | €30,430 | +€1,557 | +5.4% |
| Other operating charges | 640/8 | €1,234 | €1,640 | +€405 | +32.8% |
| Gross operating margin | 9900 | €31,166 | €43,406 | +€12,240 | +39.3% |
| Operating profit (loss) | 9901 | €822 | €11,095 | +€10,273 | +1,250% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.6% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.6% |
| Financial charges | 65/66B | €7,903 | €9,847 | +€1,944 | +24.6% |
| Recurring financial charges | 65 | €7,903 | €9,847 | +€1,944 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,079 | €1,248 | +€8,326 | |
| Profit (loss) for the period | 9904 | -€7,079 | €1,248 | +€8,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,079 | €1,248 | +€8,326 |
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 24 October 2026 via checked.be.