Swimming Pool Construct: 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.
Swimming Pool Construct
Largest movements
- Receivables within one year -€69,977
no longer reported in 2025 (was €69,977)
- Stocks and contracts +€35,000
new in 2025: €35,000
- Tangible fixed assets -€1,937
down €1,937 (-55.8%), from €3,471 to €1,534
of which Plant, machinery and equipment: -€1,486
- Other debts -€24,944
down €24,944 (-46.6%), from €53,492 to €28,548
- Tax, wage and social debts -€8,720
down €8,720 (-78.5%), from €11,103 to €2,383
- Profit (loss) carried forward -€4,846
down €4,846 (-71.3%), from €6,798 to €1,951
- Trade debts +€1,151
new in 2025: €1,151
- Gross operating margin -€40,107
down €40,107, from €37,376 to -€2,731
- Taxes -€2,750
no longer reported in 2025 (was €2,750)
- Other operating charges -€1,687
no longer reported in 2025 (was €1,687)
- Depreciation -€1,227
down €1,227 (-38.8%), from €3,164 to €1,937
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 | €74,393 | €37,033 | -€37,360 | -50.2% |
| Fixed assets | 21/28 | €3,471 | €1,534 | -€1,937 | -55.8% |
| Tangible fixed assets | 22/27 | €3,471 | €1,534 | -€1,937 | -55.8% |
| Plant, machinery and equipment | 23 | €2,331 | €845 | -€1,486 | -63.8% |
| Furniture and vehicles | 24 | €1,141 | €690 | -€451 | -39.5% |
| Current assets | 29/58 | €70,922 | €35,498 | -€35,423 | -49.9% |
| Stocks and contracts in progress | 3 | - | €35,000 | +€35,000 | |
| Stocks | 30/36 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €69,977 | - | -€69,977 | |
| Trade receivables | 40 | €69,977 | - | -€69,977 | |
| Cash at bank and in hand | 54/58 | €944 | €498 | -€446 | -47.2% |
| Total equity and liabilities | 10/49 | €74,393 | €37,033 | -€37,360 | -50.2% |
| Equity | 10/15 | €9,798 | €4,951 | -€4,846 | -49.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,798 | €1,951 | -€4,846 | -71.3% |
| Amounts payable | 17/49 | €64,595 | €32,081 | -€32,514 | -50.3% |
| Amounts payable within one year | 42/48 | €64,595 | €32,081 | -€32,514 | -50.3% |
| Trade debts | 44 | - | €1,151 | +€1,151 | |
| Suppliers | 440/4 | - | €1,151 | +€1,151 | |
| Taxes, remuneration and social security | 45 | €11,103 | €2,383 | -€8,720 | -78.5% |
| Taxes | 450/3 | €11,103 | €2,383 | -€8,720 | -78.5% |
| Other amounts payable | 47/48 | €53,492 | €28,548 | -€24,944 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,164 | €1,937 | -€1,227 | -38.8% |
| Other operating charges | 640/8 | €1,687 | - | -€1,687 | |
| Gross operating margin | 9900 | €37,376 | -€2,731 | -€40,107 | |
| Operating profit (loss) | 9901 | €32,525 | -€4,668 | -€37,193 | |
| Financial charges | 65/66B | €153 | €178 | +€25 | +16.3% |
| Recurring financial charges | 65 | €153 | €178 | +€25 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €32,372 | -€4,846 | -€37,218 | |
| Income taxes | 67/77 | €2,750 | - | -€2,750 | |
| Profit (loss) for the period | 9904 | €29,622 | -€4,846 | -€34,468 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,622 | -€4,846 | -€34,468 |
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 30 October 2026 via checked.be.