POL TRANSACTION: 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.
POL TRANSACTION
Largest movements
- Cash -€15,366
down €15,366 (-19.8%), from €77,559 to €62,194
mainly Other debts (-€23,160) and Receivables within one year (-€2,242)
- Tangible fixed assets -€4,935
down €4,935 (-2.6%), from €186,748 to €181,812
- Other debts -€23,160
down €23,160 (-7.4%), from €311,932 to €288,772
- Profit (loss) carried forward +€6,153
up €6,153 (+2.0%), from -€301,753 to -€295,601
- Gross operating margin +€8,816
up €8,816 (+370.3%), from €2,381 to €11,196
- Other operating charges +€1,061
up €1,061 (+231.1%), from €459 to €1,520
- Financial income +€289
up €289 (+21.3%), from €1,354 to €1,642
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €342,972 | €326,523 | -€16,449 | -4.8% |
| Fixed assets | 21/28 | €186,748 | €181,812 | -€4,935 | -2.6% |
| Tangible fixed assets | 22/27 | €186,748 | €181,812 | -€4,935 | -2.6% |
| Land and buildings | 22 | €186,748 | €181,812 | -€4,935 | -2.6% |
| Current assets | 29/58 | €156,224 | €144,710 | -€11,514 | -7.4% |
| Amounts receivable within one year | 40/41 | €78,665 | €80,907 | +€2,242 | +2.9% |
| Trade receivables | 40 | €48,743 | €48,743 | = | 0.0% |
| Other amounts receivable | 41 | €29,922 | €32,164 | +€2,242 | +7.5% |
| Cash at bank and in hand | 54/58 | €77,559 | €62,194 | -€15,366 | -19.8% |
| Deferred charges and accrued income | 490/1 | - | €1,610 | +€1,610 | |
| Total equity and liabilities | 10/49 | €342,972 | €326,523 | -€16,449 | -4.8% |
| Equity | 10/15 | €16,847 | €22,999 | +€6,153 | +36.5% |
| Contributions | 10/11 | €318,600 | €318,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€301,753 | -€295,601 | +€6,153 | +2.0% |
| Amounts payable | 17/49 | €326,125 | €303,523 | -€22,602 | -6.9% |
| Amounts payable within one year | 42/48 | €326,114 | €303,512 | -€22,602 | -6.9% |
| Trade debts | 44 | €14,182 | €14,741 | +€558 | +3.9% |
| Suppliers | 440/4 | €14,182 | €14,741 | +€558 | +3.9% |
| Other amounts payable | 47/48 | €311,932 | €288,772 | -€23,160 | -7.4% |
| Accrued charges and deferred income | 492/3 | €11 | €11 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,935 | €4,935 | = | 0.0% |
| Other operating charges | 640/8 | €459 | €1,520 | +€1,061 | +231.1% |
| Gross operating margin | 9900 | €2,381 | €11,196 | +€8,816 | +370.3% |
| Operating profit (loss) | 9901 | -€3,013 | €4,742 | +€7,755 | |
| Financial income | 75/76B | €1,354 | €1,642 | +€289 | +21.3% |
| Recurring financial income | 75 | €1,354 | €1,642 | +€289 | +21.3% |
| Financial charges | 65/66B | €240 | €231 | -€9 | -3.9% |
| Recurring financial charges | 65 | €240 | €231 | -€9 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,900 | €6,153 | +€8,053 | |
| Profit (loss) for the period | 9904 | -€1,900 | €6,153 | +€8,053 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,900 | €6,153 | +€8,053 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.