SIMPLY POOL: 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.
SIMPLY POOL
Largest movements
- Cash -€26,151
down €26,151 (-45.1%), from €57,944 to €31,793
mainly Tax, wage and social debts (-€18,090) and Net result for the year (-€10,366)
- Tangible fixed assets -€4,348
down €4,348 (-83.5%), from €5,204 to €856
- Receivables within one year +€3,736
up €3,736 (+106%), from €3,510 to €7,246
of which Other amounts receivable: +€5,480
- Stocks and contracts -€999
down €999 (-16.5%), from €6,044 to €5,045
- Tax, wage and social debts -€18,090
down €18,090 (-99.2%), from €18,235 to €145
- Profit (loss) carried forward -€10,366
down €10,366 (-20.6%), from €50,309 to €39,943
- Gross operating margin -€69,888
down €69,888, from €63,046 to -€6,842
- Taxes -€12,201
down €12,201 (-98.8%), from €12,346 to €145
- Other operating charges +€1,128
up €1,128 (+157%), from €719 to €1,847
- Financial charges +€854
up €854 (+914%), from €93 to €948
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 | €73,642 | €45,560 | -€28,081 | -38.1% |
| Fixed assets | 21/28 | €5,204 | €856 | -€4,348 | -83.5% |
| Tangible fixed assets | 22/27 | €5,204 | €856 | -€4,348 | -83.5% |
| Furniture and vehicles | 24 | €5,204 | €856 | -€4,348 | -83.5% |
| Current assets | 29/58 | €68,437 | €44,704 | -€23,734 | -34.7% |
| Stocks and contracts in progress | 3 | €6,044 | €5,045 | -€999 | -16.5% |
| Stocks | 30/36 | €6,044 | €5,045 | -€999 | -16.5% |
| Amounts receivable within one year | 40/41 | €3,510 | €7,246 | +€3,736 | +106% |
| Trade receivables | 40 | €3,510 | €1,766 | -€1,744 | -49.7% |
| Other amounts receivable | 41 | - | €5,480 | +€5,480 | |
| Cash at bank and in hand | 54/58 | €57,944 | €31,793 | -€26,151 | -45.1% |
| Deferred charges and accrued income | 490/1 | €939 | €620 | -€319 | -34.0% |
| Total equity and liabilities | 10/49 | €73,642 | €45,560 | -€28,081 | -38.1% |
| Equity | 10/15 | €54,309 | €43,943 | -€10,366 | -19.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,309 | €39,943 | -€10,366 | -20.6% |
| Amounts payable | 17/49 | €19,332 | €1,617 | -€17,715 | -91.6% |
| Amounts payable within one year | 42/48 | €19,332 | €1,617 | -€17,715 | -91.6% |
| Trade debts | 44 | €1,097 | €1,472 | +€375 | +34.2% |
| Suppliers | 440/4 | €1,097 | €1,472 | +€375 | +34.2% |
| Taxes, remuneration and social security | 45 | €18,235 | €145 | -€18,090 | -99.2% |
| Taxes | 450/3 | €18,235 | €145 | -€18,090 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,096 | €600 | -€496 | -45.2% |
| Other operating charges | 640/8 | €719 | €1,847 | +€1,128 | +157% |
| Gross operating margin | 9900 | €63,046 | -€6,842 | -€69,888 | |
| Operating profit (loss) | 9901 | €61,232 | -€9,289 | -€70,520 | |
| Financial income | 75/76B | €8 | €15 | +€7 | +80.7% |
| Recurring financial income | 75 | €8 | €15 | +€7 | +80.7% |
| Financial charges | 65/66B | €93 | €948 | +€854 | +914% |
| Recurring financial charges | 65 | €93 | €948 | +€854 | +914% |
| Profit (loss) for the period before taxes | 9903 | €61,147 | -€10,221 | -€71,368 | |
| Income taxes | 67/77 | €12,346 | €145 | -€12,201 | -98.8% |
| Profit (loss) for the period | 9904 | €48,801 | -€10,366 | -€59,167 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,801 | -€10,366 | -€59,167 |
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 18 October 2026 via checked.be.