PASCAL POLAR: 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.
PASCAL POLAR
Largest movements
- Cash -€637
down €637 (-42.6%), from €1,495 to €858
mainly Net result for the year (-€430) and Other debts (-€207)
- Profit (loss) carried forward -€430
down €430 (-0.5%), from -€91,084 to -€91,514
- Other debts -€207
down €207 (-0.3%), from €79,850 to €79,643
- Gross operating margin -€381
down €381 (-6350.0%), from -€6 to -€387
- Financial charges +€43
new in 2025: €43
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 | €2,611 | €1,974 | -€637 | -24.4% |
| Fixed assets | 21/28 | €1,116 | €1,116 | = | 0.0% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €1,495 | €858 | -€637 | -42.6% |
| Cash at bank and in hand | 54/58 | €1,495 | €858 | -€637 | -42.6% |
| Total equity and liabilities | 10/49 | €2,611 | €1,974 | -€637 | -24.4% |
| Equity | 10/15 | -€77,239 | -€77,669 | -€430 | -0.6% |
| Contributions | 10/11 | €13,845 | €13,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,084 | -€91,514 | -€430 | -0.5% |
| Amounts payable | 17/49 | €79,850 | €79,643 | -€207 | -0.3% |
| Amounts payable within one year | 42/48 | €79,850 | €79,643 | -€207 | -0.3% |
| Other amounts payable | 47/48 | €79,850 | €79,643 | -€207 | -0.3% |
| Gross operating margin | 9900 | -€6 | -€387 | -€381 | -6350.0% |
| Operating profit (loss) | 9901 | -€6 | -€387 | -€381 | -6350.0% |
| Financial charges | 65/66B | - | €43 | +€43 | |
| Recurring financial charges | 65 | - | €43 | +€43 | |
| Profit (loss) for the period before taxes | 9903 | -€6 | -€430 | -€424 | -7066.7% |
| Profit (loss) for the period | 9904 | -€6 | -€430 | -€424 | -7066.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6 | -€430 | -€424 | -7066.7% |
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 3 October 2026 via checked.be.