100% Pol: 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.
100% Pol
Largest movements
- Cash -€3,932
down €3,932 (-87.6%), from €4,487 to €555
mainly Other debts (-€2,733) and Debts after one year (-€2,521)
- Tangible fixed assets -€3,562
down €3,562 (-62.4%), from €5,709 to €2,147
- Stocks and contracts +€1,968
up €1,968 (+25.7%), from €7,644 to €9,612
- Receivables within one year -€1,163
down €1,163 (-20.9%), from €5,563 to €4,400
of which Trade receivables: -€2,197
- Other debts -€2,733
down €2,733 (-30.5%), from €8,959 to €6,226
- Debts after one year -€2,521
no longer reported in 2025 (was €2,521)
- Current portion of long-term debt -€784
down €784 (-23.7%), from €3,306 to €2,521
- Trade debts -€389
down €389 (-57.6%), from €675 to €286
- Gross operating margin +€5,573
up €5,573, from -€155 to €5,418
- Other operating charges +€1,297
up €1,297 (+237.8%), from €545 to €1,842
- Financial charges -€134
down €134 (-59.0%), from €227 to €93
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 | €23,748 | €17,241 | -€6,507 | -27.4% |
| Fixed assets | 21/28 | €5,709 | €2,147 | -€3,562 | -62.4% |
| Tangible fixed assets | 22/27 | €5,709 | €2,147 | -€3,562 | -62.4% |
| Furniture and vehicles | 24 | €5,709 | €2,147 | -€3,562 | -62.4% |
| Current assets | 29/58 | €18,039 | €15,094 | -€2,945 | -16.3% |
| Stocks and contracts in progress | 3 | €7,644 | €9,612 | +€1,968 | +25.7% |
| Stocks | 30/36 | €7,644 | €9,612 | +€1,968 | +25.7% |
| Amounts receivable within one year | 40/41 | €5,563 | €4,400 | -€1,163 | -20.9% |
| Trade receivables | 40 | €5,078 | €2,881 | -€2,197 | -43.3% |
| Other amounts receivable | 41 | €485 | €1,519 | +€1,034 | +213.3% |
| Cash at bank and in hand | 54/58 | €4,487 | €555 | -€3,932 | -87.6% |
| Deferred charges and accrued income | 490/1 | €345 | €527 | +€183 | +53.1% |
| Total equity and liabilities | 10/49 | €23,748 | €17,241 | -€6,507 | -27.4% |
| Equity | 10/15 | €8,286 | €8,207 | -€79 | -1.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,714 | -€6,793 | -€79 | -1.2% |
| Amounts payable | 17/49 | €15,462 | €9,034 | -€6,428 | -41.6% |
| Amounts payable after more than one year | 17 | €2,521 | - | -€2,521 | |
| Financial debts | 170/4 | €2,521 | - | -€2,521 | |
| Amounts payable within one year | 42/48 | €12,940 | €9,034 | -€3,906 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €3,306 | €2,521 | -€784 | -23.7% |
| Trade debts | 44 | €675 | €286 | -€389 | -57.6% |
| Suppliers | 440/4 | €675 | €286 | -€389 | -57.6% |
| Other amounts payable | 47/48 | €8,959 | €6,226 | -€2,733 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,562 | €3,562 | = | 0.0% |
| Other operating charges | 640/8 | €545 | €1,842 | +€1,297 | +237.8% |
| Gross operating margin | 9900 | -€155 | €5,418 | +€5,573 | |
| Operating profit (loss) | 9901 | -€4,262 | €14 | +€4,276 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €227 | €93 | -€134 | -59.0% |
| Recurring financial charges | 65 | €227 | €93 | -€134 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,488 | -€79 | +€4,410 | +98.2% |
| Profit (loss) for the period | 9904 | -€4,488 | -€79 | +€4,410 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,488 | -€79 | +€4,410 | +98.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.