SF CONSTRUCT PISCINES: 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.
SF CONSTRUCT PISCINES
Largest movements
- Receivables within one year +€39,925
up €39,925 (+135.2%), from €29,523 to €69,448
of which Other amounts receivable: +€37,967
- Cash -€35,990
down €35,990 (-95.9%), from €37,522 to €1,533
mainly Receivables within one year (-€39,925) and Other debts (-€19,329)
- Deferred charges and accrued income +€1,496
up €1,496 (+2000.8%), from €75 to €1,571
- Tangible fixed assets +€936
up €936 (+22.5%), from €4,161 to €5,097
of which Plant, machinery and equipment: +€836
- Other debts -€19,329
down €19,329 (-61.7%), from €31,329 to €12,000
- Profit (loss) carried forward +€17,833
up €17,833 (+81.0%), from €22,028 to €39,861
- Trade debts +€8,208
up €8,208 (+91.5%), from €8,967 to €17,175
- Depreciation +€2,912
up €2,912 (+333.2%), from €874 to €3,786
- Gross operating margin -€1,336
down €1,336 (-3.0%), from €45,029 to €43,693
- Financial income +€1,243
up €1,243 (+1844.9%), from €67 to €1,311
- Other operating charges +€728
up €728 (+34.9%), from €2,086 to €2,815
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 | €71,281 | €77,649 | +€6,368 | +8.9% |
| Fixed assets | 21/28 | €4,161 | €5,097 | +€936 | +22.5% |
| Tangible fixed assets | 22/27 | €4,161 | €5,097 | +€936 | +22.5% |
| Plant, machinery and equipment | 23 | €1,153 | €1,989 | +€836 | +72.6% |
| Furniture and vehicles | 24 | €3,008 | €3,108 | +€100 | +3.3% |
| Current assets | 29/58 | €67,120 | €72,552 | +€5,432 | +8.1% |
| Amounts receivable within one year | 40/41 | €29,523 | €69,448 | +€39,925 | +135.2% |
| Trade receivables | 40 | €20,015 | €21,973 | +€1,958 | +9.8% |
| Other amounts receivable | 41 | €9,508 | €47,475 | +€37,967 | +399.3% |
| Cash at bank and in hand | 54/58 | €37,522 | €1,533 | -€35,990 | -95.9% |
| Deferred charges and accrued income | 490/1 | €75 | €1,571 | +€1,496 | +2000.8% |
| Total equity and liabilities | 10/49 | €71,281 | €77,649 | +€6,368 | +8.9% |
| Equity | 10/15 | €25,028 | €42,861 | +€17,833 | +71.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,028 | €39,861 | +€17,833 | +81.0% |
| Amounts payable | 17/49 | €46,254 | €34,789 | -€11,465 | -24.8% |
| Amounts payable within one year | 42/48 | €46,254 | €34,789 | -€11,465 | -24.8% |
| Trade debts | 44 | €8,967 | €17,175 | +€8,208 | +91.5% |
| Suppliers | 440/4 | €8,967 | €17,175 | +€8,208 | +91.5% |
| Taxes, remuneration and social security | 45 | €5,957 | €5,614 | -€343 | -5.8% |
| Taxes | 450/3 | €5,957 | €5,614 | -€343 | -5.8% |
| Other amounts payable | 47/48 | €31,329 | €12,000 | -€19,329 | -61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €874 | €3,786 | +€2,912 | +333.2% |
| Other operating charges | 640/8 | €2,086 | €2,815 | +€728 | +34.9% |
| Non-recurring operating charges | 66A | €1,507 | €0 | -€1,507 | -100.0% |
| Gross operating margin | 9900 | €45,029 | €43,693 | -€1,336 | -3.0% |
| Operating profit (loss) | 9901 | €40,561 | €37,093 | -€3,468 | -8.6% |
| Financial income | 75/76B | €67 | €1,311 | +€1,243 | +1844.9% |
| Recurring financial income | 75 | €67 | €1,311 | +€1,243 | +1844.9% |
| Financial charges | 65/66B | €2,788 | €2,948 | +€160 | +5.8% |
| Recurring financial charges | 65 | €2,788 | €2,948 | +€160 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €37,841 | €35,455 | -€2,385 | -6.3% |
| Income taxes | 67/77 | €5,957 | €5,622 | -€335 | -5.6% |
| Profit (loss) for the period | 9904 | €31,883 | €29,833 | -€2,050 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,883 | €29,833 | -€2,050 | -6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.