WWV Pools & Spa: 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.
WWV Pools & Spa
Largest movements
- Stocks and contracts +€6,000
up €6,000 (+9.8%), from €61,000 to €67,000
of which Contracts in progress: +€17,000
- Receivables within one year -€3,688
down €3,688 (-31.9%), from €11,561 to €7,873
of which Other amounts receivable: -€3,847
- Cash +€2,454
up €2,454 (+13.3%), from €18,488 to €20,942
mainly Net result for the year (+€15,750) and Receivables within one year (+€3,688)
- Reserves +€15,750
up €15,750 (+43.6%), from €36,148 to €51,898
- Trade debts -€13,081
down €13,081 (-62.6%), from €20,896 to €7,815
- Tax, wage and social debts +€1,968
up €1,968, from €0 to €1,968
- Gross operating margin +€29,418
up €29,418, from -€9,935 to €19,483
- Taxes +€1,968
up €1,968, from €0 to €1,968
- Financial charges +€1,280
up €1,280 (+489%), from €262 to €1,542
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 | €91,187 | €95,953 | +€4,765 | +5.2% |
| Current assets | 29/58 | €91,187 | €95,953 | +€4,765 | +5.2% |
| Stocks and contracts in progress | 3 | €61,000 | €67,000 | +€6,000 | +9.8% |
| Stocks | 30/36 | €61,000 | €50,000 | -€11,000 | -18.0% |
| Contracts in progress | 37 | - | €17,000 | +€17,000 | |
| Amounts receivable within one year | 40/41 | €11,561 | €7,873 | -€3,688 | -31.9% |
| Trade receivables | 40 | €4,537 | €4,695 | +€158 | +3.5% |
| Other amounts receivable | 41 | €7,024 | €3,178 | -€3,847 | -54.8% |
| Cash at bank and in hand | 54/58 | €18,488 | €20,942 | +€2,454 | +13.3% |
| Deferred charges and accrued income | 490/1 | €138 | €138 | = | 0.0% |
| Total equity and liabilities | 10/49 | €91,187 | €95,953 | +€4,765 | +5.2% |
| Equity | 10/15 | €39,148 | €54,898 | +€15,750 | +40.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,148 | €51,898 | +€15,750 | +43.6% |
| Distributable reserves | 133 | €36,148 | €51,898 | +€15,750 | +43.6% |
| Amounts payable | 17/49 | €52,039 | €41,055 | -€10,984 | -21.1% |
| Amounts payable within one year | 42/48 | €52,039 | €40,927 | -€11,112 | -21.4% |
| Trade debts | 44 | €20,896 | €7,815 | -€13,081 | -62.6% |
| Suppliers | 440/4 | €20,896 | €7,815 | -€13,081 | -62.6% |
| Taxes, remuneration and social security | 45 | €0 | €1,968 | +€1,968 | |
| Taxes | 450/3 | €0 | €1,968 | +€1,968 | |
| Other amounts payable | 47/48 | €31,143 | €31,143 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Other operating charges | 640/8 | €513 | €536 | +€22 | +4.4% |
| Gross operating margin | 9900 | -€9,935 | €19,483 | +€29,418 | |
| Operating profit (loss) | 9901 | -€10,448 | €18,947 | +€29,395 | |
| Financial income | 75/76B | €327 | €312 | -€14 | -4.3% |
| Recurring financial income | 75 | €327 | €312 | -€14 | -4.3% |
| Financial charges | 65/66B | €262 | €1,542 | +€1,280 | +489% |
| Recurring financial charges | 65 | €262 | €1,542 | +€1,280 | +489% |
| Profit (loss) for the period before taxes | 9903 | -€10,383 | €17,718 | +€28,101 | |
| Income taxes | 67/77 | €0 | €1,968 | +€1,968 | |
| Profit (loss) for the period | 9904 | -€10,383 | €15,750 | +€26,133 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,383 | €15,750 | +€26,133 |
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.