Polanto: 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.
Polanto
Largest movements
- Cash +€10,669
up €10,669 (+22.5%), from €47,445 to €58,114
mainly Net result for the year (+€8,654) and Other debts (+€3,580)
- Tangible fixed assets -€1,091
down €1,091 (-28.7%), from €3,796 to €2,705
of which Furniture and vehicles: -€610
- Reserves +€8,654
up €8,654 (+22.7%), from €38,046 to €46,701
- Other debts +€3,580
up €3,580 (+243.1%), from €1,473 to €5,053
- Tax, wage and social debts -€2,224
down €2,224 (-18.0%), from €12,378 to €10,154
of which Taxes: -€2,224
- Gross operating margin -€22,078
down €22,078 (-59.5%), from €37,085 to €15,007
- Taxes -€6,217
down €6,217 (-54.7%), from €11,370 to €5,153
- Depreciation +€409
up €409 (+60.0%), from €682 to €1,091
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 | €56,232 | €66,307 | +€10,075 | +17.9% |
| Fixed assets | 21/28 | €3,796 | €2,705 | -€1,091 | -28.7% |
| Tangible fixed assets | 22/27 | €3,796 | €2,705 | -€1,091 | -28.7% |
| Plant, machinery and equipment | 23 | €1,372 | €890 | -€481 | -35.1% |
| Furniture and vehicles | 24 | €2,424 | €1,814 | -€610 | -25.2% |
| Current assets | 29/58 | €52,436 | €63,603 | +€11,166 | +21.3% |
| Amounts receivable within one year | 40/41 | €4,991 | €5,488 | +€497 | +10.0% |
| Trade receivables | 40 | €4,991 | €5,445 | +€454 | +9.1% |
| Other amounts receivable | 41 | - | €43 | +€43 | |
| Cash at bank and in hand | 54/58 | €47,445 | €58,114 | +€10,669 | +22.5% |
| Total equity and liabilities | 10/49 | €56,232 | €66,307 | +€10,075 | +17.9% |
| Equity | 10/15 | €42,046 | €50,701 | +€8,654 | +20.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €38,046 | €46,701 | +€8,654 | +22.7% |
| Distributable reserves | 133 | €38,046 | €46,701 | +€8,654 | +22.7% |
| Amounts payable | 17/49 | €14,185 | €15,606 | +€1,421 | +10.0% |
| Amounts payable within one year | 42/48 | €14,185 | €15,606 | +€1,421 | +10.0% |
| Trade debts | 44 | €335 | €400 | +€65 | +19.4% |
| Suppliers | 440/4 | €335 | €400 | +€65 | +19.4% |
| Taxes, remuneration and social security | 45 | €12,378 | €10,154 | -€2,224 | -18.0% |
| Taxes | 450/3 | €11,609 | €9,385 | -€2,224 | -19.2% |
| Remuneration and social security | 454/9 | €769 | €769 | = | 0.0% |
| Other amounts payable | 47/48 | €1,473 | €5,053 | +€3,580 | +243.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €682 | €1,091 | +€409 | +60.0% |
| Other operating charges | 640/8 | €64 | €0 | -€64 | -100.0% |
| Gross operating margin | 9900 | €37,085 | €15,007 | -€22,078 | -59.5% |
| Operating profit (loss) | 9901 | €36,339 | €13,916 | -€22,423 | -61.7% |
| Financial charges | 65/66B | €56 | €109 | +€53 | +94.7% |
| Recurring financial charges | 65 | €56 | €109 | +€53 | +94.7% |
| Profit (loss) for the period before taxes | 9903 | €36,283 | €13,807 | -€22,476 | -61.9% |
| Income taxes | 67/77 | €11,370 | €5,153 | -€6,217 | -54.7% |
| Profit (loss) for the period | 9904 | €24,913 | €8,654 | -€16,259 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,913 | €8,654 | -€16,259 | -65.3% |
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 8 October 2026 via checked.be.