HERMAN POLLEUNIS: what changed
What changed
HERMAN POLLEUNIS
NACE 66.191, Agents and brokers in banking services
filed annual accounts (NBB)
Net result for the year
€234,376
2024 · -€114,919+€349,294
Equity
€296,545
2024 · €62,169+€234,376
Cash
€118
2024 · €11,639-€11,521
Balance sheet total
€1.1m
2024 · €1.4m-€263,199
Largest movements
Assets
- Intangible fixed assets -€251,630
down €251,630 (-45.2%), from €556,302 to €304,672
- Receivables within one year +€39,943
up €39,943 (+34.0%), from €117,356 to €157,299
of which Other amounts receivable: +€40,473
- Deferred charges and accrued income -€38,729
down €38,729 (-58.5%), from €66,210 to €27,481
Equity and liabilities
- Debts after one year -€473,395
down €473,395 (-50.4%), from €939,367 to €465,972
- Profit (loss) carried forward +€203,053
up €203,053, from -€203,053 to €0
- Current portion of long-term debt -€46,934
down €46,934 (-27.6%), from €170,102 to €123,168
- Reserves +€31,322
up €31,322 (+12.4%), from €252,823 to €284,145
of which Distributable reserves: +€31,322
- Tax, wage and social debts -€14,369
down €14,369 (-9.2%), from €155,458 to €141,089
of which Taxes: -€12,364
Income statement
- Gross operating margin +€265,333
up €265,333 (+93.9%), from €282,682 to €548,016
- Staff costs -€90,247
down €90,247 (-36.7%), from €245,648 to €155,401
- Depreciation -€37,837
down €37,837 (-32.3%), from €117,096 to €79,259
- Taxes +€24,155
up €24,155 (+2,704%), from €893 to €25,049
- Financial charges +€20,998
up €20,998 (+47.5%), from €44,236 to €65,234
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€114,919
Gross operating margin
+€265,333
Staff costs
+€90,247
Depreciation
+€37,837
Other operating charges
+€28
Financial income
+€1,003
Financial charges
-€20,998
Taxes
-€24,155
Result 2025
€234,376
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€320,847
Investment
+€173,632
Financing
-€506,000
Cash 2024
€11,639
From operations (derived)
+€320,847
Net result for the year
+€234,376
Depreciation
+€79,259
Receivables within one year
-€39,943
Deferred charges and accrued income
+€38,729
Trade debts
+€9,833
Tax, wage and social debts
-€14,369
Accrued charges and deferred income
+€12,961
Investment (derived)
+€173,632
Investment in fixed assets (net)
+€173,632
Financing
-€506,000
Debts after one year
-€473,395
Current portion of long-term debt
-€46,934
Short-term financial debts
+€14,329
Cash 2025
€118
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,406,687 | €1,143,488 | -€263,199 | -18.7% |
| Fixed assets | 21/28 | €557,563 | €304,672 | -€252,892 | -45.4% |
| Intangible fixed assets | 21 | €556,302 | €304,672 | -€251,630 | -45.2% |
| Tangible fixed assets | 22/27 | €1,261 | €0 | -€1,261 | -100% |
| Plant, machinery and equipment | 23 | €1,065 | €0 | -€1,065 | -100% |
| Furniture and vehicles | 24 | €196 | €0 | -€196 | -100% |
| Current assets | 29/58 | €849,124 | €838,816 | -€10,307 | -1.2% |
| Amounts receivable after more than one year | 29 | €653,919 | €653,919 | = | 0.0% |
| Other amounts receivable | 291 | €653,919 | €653,919 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €117,356 | €157,299 | +€39,943 | +34.0% |
| Trade receivables | 40 | €530 | €0 | -€530 | -100% |
| Other amounts receivable | 41 | €116,826 | €157,299 | +€40,473 | +34.6% |
| Cash at bank and in hand | 54/58 | €11,639 | €118 | -€11,521 | -99.0% |
| Deferred charges and accrued income | 490/1 | €66,210 | €27,481 | -€38,729 | -58.5% |
| Total equity and liabilities | 10/49 | €1,406,687 | €1,143,488 | -€263,199 | -18.7% |
| Equity | 10/15 | €62,169 | €296,545 | +€234,376 | +377% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €252,823 | €284,145 | +€31,322 | +12.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €250,963 | €282,285 | +€31,322 | +12.5% |
| Profit (loss) carried forward | 14 | -€203,053 | €0 | +€203,053 | |
| Amounts payable | 17/49 | €1,344,518 | €846,943 | -€497,575 | -37.0% |
| Amounts payable after more than one year | 17 | €939,367 | €465,972 | -€473,395 | -50.4% |
| Financial debts | 170/4 | €939,367 | €465,972 | -€473,395 | -50.4% |
| Amounts payable within one year | 42/48 | €363,244 | €326,103 | -€37,141 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €170,102 | €123,168 | -€46,934 | -27.6% |
| Financial debts | 43 | €10,671 | €25,000 | +€14,329 | +134% |
| Credit institutions | 430/8 | €10,671 | €25,000 | +€14,329 | +134% |
| Trade debts | 44 | €27,013 | €36,846 | +€9,833 | +36.4% |
| Suppliers | 440/4 | €27,013 | €36,846 | +€9,833 | +36.4% |
| Taxes, remuneration and social security | 45 | €155,458 | €141,089 | -€14,369 | -9.2% |
| Taxes | 450/3 | €116,394 | €104,030 | -€12,364 | -10.6% |
| Remuneration and social security | 454/9 | €39,064 | €37,059 | -€2,005 | -5.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €41,906 | €54,868 | +€12,961 | +30.9% |
| Non-recurring operating income | 76A | €7,540 | €280,397 | +€272,857 | +3,619% |
| Remuneration, social security and pensions | 62 | €245,648 | €155,401 | -€90,247 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,096 | €79,259 | -€37,837 | -32.3% |
| Other operating charges | 640/8 | €4,133 | €4,105 | -€28 | -0.7% |
| Gross operating margin | 9900 | €282,682 | €548,016 | +€265,333 | +93.9% |
| Operating profit (loss) | 9901 | -€84,194 | €309,250 | +€393,445 | |
| Financial income | 75/76B | €14,405 | €15,408 | +€1,003 | +7.0% |
| Recurring financial income | 75 | €14,405 | €15,408 | +€1,003 | +7.0% |
| Financial charges | 65/66B | €44,236 | €65,234 | +€20,998 | +47.5% |
| Recurring financial charges | 65 | €44,236 | €65,234 | +€20,998 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | -€114,025 | €259,424 | +€373,450 | |
| Income taxes | 67/77 | €893 | €25,049 | +€24,155 | +2,704% |
| Profit (loss) for the period | 9904 | -€114,919 | €234,376 | +€349,294 | |
| Profit (loss) for the period to be appropriated | 9905 | -€114,919 | €234,376 | +€349,294 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.