POLASTER CAROLINE: 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.
POLASTER CAROLINE
Largest movements
- Cash +€29,270
up €29,270 (+49.3%), from €59,407 to €88,677
mainly Net result for the year (+€42,534) and Depreciation (+€26,757)
- Tangible fixed assets -€25,289
down €25,289 (-7.2%), from €349,432 to €324,143
- Reserves +€42,534
up €42,534 (+36.3%), from €117,134 to €159,668
- Debts after one year -€26,684
down €26,684 (-11.0%), from €242,018 to €215,334
- Other debts -€11,239
down €11,239 (-67.4%), from €16,684 to €5,445
- Trade debts -€6,202
down €6,202 (-35.4%), from €17,500 to €11,297
- Tax, wage and social debts +€4,586
up €4,586 (+36.8%), from €12,471 to €17,058
of which Taxes: +€3,723
- Depreciation -€36,636
down €36,636 (-57.8%), from €63,392 to €26,757
- Gross operating margin +€24,467
up €24,467 (+23.8%), from €102,741 to €127,208
- Taxes +€16,688
up €16,688 (+1,998%), from €835 to €17,523
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.
Derived cash bridge
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 | €444,453 | €447,887 | +€3,433 | +0.8% |
| Fixed assets | 21/28 | €349,432 | €324,143 | -€25,289 | -7.2% |
| Tangible fixed assets | 22/27 | €349,432 | €324,143 | -€25,289 | -7.2% |
| Land and buildings | 22 | €293,104 | €283,304 | -€9,800 | -3.3% |
| Plant, machinery and equipment | 23 | €22,735 | €15,470 | -€7,265 | -32.0% |
| Furniture and vehicles | 24 | €825 | €495 | -€330 | -40.0% |
| Other tangible fixed assets | 26 | €32,768 | €24,875 | -€7,894 | -24.1% |
| Current assets | 29/58 | €95,021 | €123,743 | +€28,722 | +30.2% |
| Stocks and contracts in progress | 3 | €33,271 | €34,068 | +€796 | +2.4% |
| Stocks | 30/36 | €33,271 | €34,068 | +€796 | +2.4% |
| Amounts receivable within one year | 40/41 | €2,285 | €941 | -€1,344 | -58.8% |
| Trade receivables | 40 | €2,281 | €937 | -€1,344 | -58.9% |
| Other amounts receivable | 41 | €4 | €4 | +€0 | +8.0% |
| Cash at bank and in hand | 54/58 | €59,407 | €88,677 | +€29,270 | +49.3% |
| Deferred charges and accrued income | 490/1 | €58 | €58 | = | 0.0% |
| Total equity and liabilities | 10/49 | €444,453 | €447,887 | +€3,433 | +0.8% |
| Equity | 10/15 | €129,534 | €172,068 | +€42,534 | +32.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €117,134 | €159,668 | +€42,534 | +36.3% |
| Distributable reserves | 133 | €117,134 | €159,668 | +€42,534 | +36.3% |
| Amounts payable | 17/49 | €314,919 | €275,819 | -€39,100 | -12.4% |
| Amounts payable after more than one year | 17 | €242,018 | €215,334 | -€26,684 | -11.0% |
| Financial debts | 170/4 | €242,018 | €215,334 | -€26,684 | -11.0% |
| Amounts payable within one year | 42/48 | €72,901 | €60,484 | -€12,416 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €26,245 | €26,684 | +€439 | +1.7% |
| Trade debts | 44 | €17,500 | €11,297 | -€6,202 | -35.4% |
| Suppliers | 440/4 | €17,500 | €11,297 | -€6,202 | -35.4% |
| Taxes, remuneration and social security | 45 | €12,471 | €17,058 | +€4,586 | +36.8% |
| Taxes | 450/3 | €10,161 | €13,883 | +€3,723 | +36.6% |
| Remuneration and social security | 454/9 | €2,311 | €3,174 | +€864 | +37.4% |
| Other amounts payable | 47/48 | €16,684 | €5,445 | -€11,239 | -67.4% |
| Remuneration, social security and pensions | 62 | €30,639 | €29,964 | -€676 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,392 | €26,757 | -€36,636 | -57.8% |
| Other operating charges | 640/8 | €2,245 | €2,033 | -€212 | -9.5% |
| Gross operating margin | 9900 | €102,741 | €127,208 | +€24,467 | +23.8% |
| Operating profit (loss) | 9901 | €6,464 | €68,454 | +€61,991 | +959% |
| Financial income | 75/76B | €5 | €5 | -€0 | -2.1% |
| Recurring financial income | 75 | €5 | €5 | -€0 | -2.1% |
| Financial charges | 65/66B | €8,139 | €8,403 | +€264 | +3.2% |
| Recurring financial charges | 65 | €8,139 | €8,403 | +€264 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,670 | €60,056 | +€61,726 | |
| Income taxes | 67/77 | €835 | €17,523 | +€16,688 | +1,998% |
| Profit (loss) for the period | 9904 | -€2,505 | €42,534 | +€45,039 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,505 | €42,534 | +€45,039 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.