De Polle: 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.
De Polle
Largest movements
- Tangible fixed assets -€4,883
down €4,883 (-15.3%), from €31,880 to €26,996
of which Plant, machinery and equipment: -€3,732
- Cash +€2,305
up €2,305 (+221.6%), from €1,040 to €3,345
mainly Net result for the year (+€12,727) and Depreciation (+€4,883)
- Receivables within one year -€1,853
down €1,853 (-20.2%), from €9,156 to €7,303
of which Trade receivables: -€1,680
- Other debts -€15,447
down €15,447 (-74.2%), from €20,830 to €5,383
- Profit (loss) carried forward +€12,727
up €12,727 (+1089.8%), from €1,168 to €13,894
- Trade debts -€5,394
down €5,394 (-40.5%), from €13,321 to €7,927
- Tax, wage and social debts +€3,964
up €3,964 (+170.9%), from €2,319 to €6,283
- Gross operating margin +€10,758
up €10,758 (+79.3%), from €13,559 to €24,316
- Taxes +€3,584
up €3,584 (+195.9%), from €1,829 to €5,413
- Staff costs +€504
up €504 (+304.2%), from €166 to €669
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 | €45,101 | €40,950 | -€4,150 | -9.2% |
| Fixed assets | 21/28 | €31,880 | €26,996 | -€4,883 | -15.3% |
| Tangible fixed assets | 22/27 | €31,880 | €26,996 | -€4,883 | -15.3% |
| Land and buildings | 22 | €15,154 | €14,505 | -€649 | -4.3% |
| Plant, machinery and equipment | 23 | €15,820 | €12,088 | -€3,732 | -23.6% |
| Furniture and vehicles | 24 | €906 | €404 | -€502 | -55.4% |
| Current assets | 29/58 | €13,221 | €13,954 | +€733 | +5.5% |
| Stocks and contracts in progress | 3 | €3,025 | €3,025 | = | 0.0% |
| Stocks | 30/36 | €3,025 | €3,025 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,156 | €7,303 | -€1,853 | -20.2% |
| Trade receivables | 40 | €7,398 | €5,718 | -€1,680 | -22.7% |
| Other amounts receivable | 41 | €1,758 | €1,584 | -€173 | -9.9% |
| Cash at bank and in hand | 54/58 | €1,040 | €3,345 | +€2,305 | +221.6% |
| Deferred charges and accrued income | 490/1 | - | €281 | +€281 | |
| Total equity and liabilities | 10/49 | €45,101 | €40,950 | -€4,150 | -9.2% |
| Equity | 10/15 | €8,630 | €21,357 | +€12,727 | +147.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,263 | €1,263 | = | 0.0% |
| Distributable reserves | 133 | €1,263 | €1,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,168 | €13,894 | +€12,727 | +1089.8% |
| Amounts payable | 17/49 | €36,470 | €19,593 | -€16,877 | -46.3% |
| Amounts payable within one year | 42/48 | €36,470 | €19,593 | -€16,877 | -46.3% |
| Trade debts | 44 | €13,321 | €7,927 | -€5,394 | -40.5% |
| Suppliers | 440/4 | €13,321 | €7,927 | -€5,394 | -40.5% |
| Taxes, remuneration and social security | 45 | €2,319 | €6,283 | +€3,964 | +170.9% |
| Taxes | 450/3 | €2,319 | €6,283 | +€3,964 | +170.9% |
| Other amounts payable | 47/48 | €20,830 | €5,383 | -€15,447 | -74.2% |
| Remuneration, social security and pensions | 62 | €166 | €669 | +€504 | +304.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,115 | €4,883 | -€232 | -4.5% |
| Other operating charges | 640/8 | €416 | €403 | -€13 | -3.1% |
| Gross operating margin | 9900 | €13,559 | €24,316 | +€10,758 | +79.3% |
| Operating profit (loss) | 9901 | €7,862 | €18,360 | +€10,498 | +133.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €230 | €221 | -€9 | -4.1% |
| Recurring financial charges | 65 | €230 | €221 | -€9 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €7,632 | €18,139 | +€10,508 | +137.7% |
| Income taxes | 67/77 | €1,829 | €5,413 | +€3,584 | +195.9% |
| Profit (loss) for the period | 9904 | €5,802 | €12,727 | +€6,924 | +119.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,802 | €12,727 | +€6,924 | +119.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.