SCL 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.
SCL PISCINES
Largest movements
- Deferred charges and accrued income +€13,504
up €13,504 (+169%), from €7,996 to €21,500
- Tangible fixed assets -€11,161
down €11,161 (-18.5%), from €60,275 to €49,114
of which Leasing and similar rights: -€6,438
- Receivables within one year +€10,742
up €10,742 (+265%), from €4,055 to €14,797
of which Other amounts receivable: +€10,819
- Cash -€4,158
down €4,158 (-31.2%), from €13,324 to €9,166
mainly Deferred charges and accrued income (-€13,504) and Receivables within one year (-€10,742)
- Profit (loss) carried forward +€17,046
up €17,046 (+76.7%), from €22,219 to €39,265
- Debts after one year -€8,828
down €8,828 (-27.9%), from €31,630 to €22,802
- Tax, wage and social debts +€1,643
up €1,643 (+14.8%), from €11,084 to €12,727
of which Taxes: +€4,800
- Depreciation +€6,367
up €6,367 (+75.6%), from €8,421 to €14,788
- Gross operating margin +€5,911
up €5,911 (+17.2%), from €34,325 to €40,236
- Financial charges +€1,371
up €1,371 (+85.2%), from €1,610 to €2,981
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,950 | €94,877 | +€8,927 | +10.4% |
| Fixed assets | 21/28 | €60,575 | €49,414 | -€11,161 | -18.4% |
| Tangible fixed assets | 22/27 | €60,275 | €49,114 | -€11,161 | -18.5% |
| Plant, machinery and equipment | 23 | €10,027 | €8,194 | -€1,833 | -18.3% |
| Furniture and vehicles | 24 | €7,287 | €4,397 | -€2,890 | -39.7% |
| Leasing and similar rights | 25 | €42,961 | €36,523 | -€6,438 | -15.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €25,375 | €45,463 | +€20,088 | +79.2% |
| Amounts receivable within one year | 40/41 | €4,055 | €14,797 | +€10,742 | +265% |
| Trade receivables | 40 | €1,525 | €1,448 | -€77 | -5.0% |
| Other amounts receivable | 41 | €2,530 | €13,349 | +€10,819 | +428% |
| Cash at bank and in hand | 54/58 | €13,324 | €9,166 | -€4,158 | -31.2% |
| Deferred charges and accrued income | 490/1 | €7,996 | €21,500 | +€13,504 | +169% |
| Total equity and liabilities | 10/49 | €85,950 | €94,877 | +€8,927 | +10.4% |
| Equity | 10/15 | €27,719 | €44,765 | +€17,046 | +61.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,219 | €39,265 | +€17,046 | +76.7% |
| Amounts payable | 17/49 | €58,231 | €50,112 | -€8,119 | -13.9% |
| Amounts payable after more than one year | 17 | €31,630 | €22,802 | -€8,828 | -27.9% |
| Financial debts | 170/4 | €31,630 | €22,802 | -€8,828 | -27.9% |
| Amounts payable within one year | 42/48 | €26,601 | €27,310 | +€709 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €8,827 | €8,827 | = | 0.0% |
| Trade debts | 44 | €6,690 | €5,756 | -€934 | -14.0% |
| Suppliers | 440/4 | €6,690 | €5,756 | -€934 | -14.0% |
| Taxes, remuneration and social security | 45 | €11,084 | €12,727 | +€1,643 | +14.8% |
| Taxes | 450/3 | €4,835 | €9,635 | +€4,800 | +99.3% |
| Remuneration and social security | 454/9 | €6,249 | €3,092 | -€3,157 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,421 | €14,788 | +€6,367 | +75.6% |
| Other operating charges | 640/8 | €309 | €635 | +€326 | +106% |
| Gross operating margin | 9900 | €34,325 | €40,236 | +€5,911 | +17.2% |
| Operating profit (loss) | 9901 | €25,595 | €24,813 | -€782 | -3.1% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €1,610 | €2,981 | +€1,371 | +85.2% |
| Recurring financial charges | 65 | €1,610 | €2,981 | +€1,371 | +85.2% |
| Profit (loss) for the period before taxes | 9903 | €23,985 | €21,845 | -€2,140 | -8.9% |
| Income taxes | 67/77 | €4,905 | €4,799 | -€106 | -2.2% |
| Profit (loss) for the period | 9904 | €19,080 | €17,046 | -€2,034 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,080 | €17,046 | -€2,034 | -10.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.