POL LAMER: 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.
POL LAMER
Largest movements
- Tangible fixed assets -€40,361
down €40,361 (-69.2%), from €58,300 to €17,939
of which Furniture and vehicles: -€39,450
- Cash +€30,737
up €30,737 (+56.6%), from €54,260 to €84,997
mainly Investment in fixed assets (net) (+€29,171) and Net result for the year (+€20,077)
- Receivables within one year -€7,314
down €7,314 (-25.4%), from €28,847 to €21,533
of which Trade receivables: -€6,110
- Debts after one year -€18,683
down €18,683 (-84.1%), from €22,225 to €3,542
- Profit (loss) carried forward +€10,077
up €10,077 (+14.8%), from €67,922 to €77,999
- Trade debts -€8,510
down €8,510 (-72.9%), from €11,672 to €3,162
- Current portion of long-term debt -€8,301
down €8,301 (-69.7%), from €11,912 to €3,611
- Tax, wage and social debts +€6,868
up €6,868 (+94.1%), from €7,300 to €14,168
of which Taxes: +€5,825
- Gross operating margin +€9,160
up €9,160 (+19.8%), from €46,354 to €55,514
- Depreciation -€7,732
down €7,732 (-40.9%), from €18,922 to €11,190
- Staff costs +€4,657
new in 2025: €4,657
- Other operating charges +€1,442
up €1,442 (+324.8%), from €444 to €1,886
- Taxes +€810
up €810 (+12.8%), from €6,331 to €7,141
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 | €149,436 | €131,669 | -€17,767 | -11.9% |
| Fixed assets | 21/28 | €58,300 | €17,939 | -€40,361 | -69.2% |
| Tangible fixed assets | 22/27 | €58,300 | €17,939 | -€40,361 | -69.2% |
| Plant, machinery and equipment | 23 | €1,232 | €321 | -€911 | -73.9% |
| Furniture and vehicles | 24 | €57,068 | €17,618 | -€39,450 | -69.1% |
| Current assets | 29/58 | €91,136 | €113,730 | +€22,594 | +24.8% |
| Stocks and contracts in progress | 3 | €8,029 | €7,200 | -€829 | -10.3% |
| Stocks | 30/36 | €8,029 | €7,200 | -€829 | -10.3% |
| Amounts receivable within one year | 40/41 | €28,847 | €21,533 | -€7,314 | -25.4% |
| Trade receivables | 40 | €27,643 | €21,533 | -€6,110 | -22.1% |
| Other amounts receivable | 41 | €1,204 | - | -€1,204 | |
| Cash at bank and in hand | 54/58 | €54,260 | €84,997 | +€30,737 | +56.6% |
| Total equity and liabilities | 10/49 | €149,436 | €131,669 | -€17,767 | -11.9% |
| Equity | 10/15 | €87,922 | €97,999 | +€10,077 | +11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,922 | €77,999 | +€10,077 | +14.8% |
| Amounts payable | 17/49 | €61,514 | €33,670 | -€27,844 | -45.3% |
| Amounts payable after more than one year | 17 | €22,225 | €3,542 | -€18,683 | -84.1% |
| Financial debts | 170/4 | €22,225 | €3,542 | -€18,683 | -84.1% |
| Amounts payable within one year | 42/48 | €39,289 | €30,128 | -€9,161 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €11,912 | €3,611 | -€8,301 | -69.7% |
| Trade debts | 44 | €11,672 | €3,162 | -€8,510 | -72.9% |
| Suppliers | 440/4 | €11,672 | €3,162 | -€8,510 | -72.9% |
| Taxes, remuneration and social security | 45 | €7,300 | €14,168 | +€6,868 | +94.1% |
| Taxes | 450/3 | €7,300 | €13,125 | +€5,825 | +79.8% |
| Remuneration and social security | 454/9 | - | €1,043 | +€1,043 | |
| Other amounts payable | 47/48 | €8,405 | €9,187 | +€782 | +9.3% |
| Non-recurring operating income | 76A | €6,000 | - | -€6,000 | |
| Remuneration, social security and pensions | 62 | - | €4,657 | +€4,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,922 | €11,190 | -€7,732 | -40.9% |
| Other operating charges | 640/8 | €444 | €1,886 | +€1,442 | +324.8% |
| Non-recurring operating charges | 66A | - | €7,989 | +€7,989 | |
| Gross operating margin | 9900 | €46,354 | €55,514 | +€9,160 | +19.8% |
| Operating profit (loss) | 9901 | €26,988 | €29,792 | +€2,804 | +10.4% |
| Financial income | 75/76B | €199 | €243 | +€44 | +22.1% |
| Recurring financial income | 75 | €199 | €243 | +€44 | +22.1% |
| Financial charges | 65/66B | €2,206 | €2,817 | +€611 | +27.7% |
| Recurring financial charges | 65 | €2,206 | €2,817 | +€611 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €24,981 | €27,218 | +€2,237 | +9.0% |
| Income taxes | 67/77 | €6,331 | €7,141 | +€810 | +12.8% |
| Profit (loss) for the period | 9904 | €18,650 | €20,077 | +€1,427 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,650 | €20,077 | +€1,427 | +7.7% |
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 12 October 2026 via checked.be.