POLDENT: 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.
POLDENT
Largest movements
- Receivables within one year +€8,741
up €8,741 (+251%), from €3,482 to €12,223
of which Trade receivables: +€8,741
- Cash +€6,529
up €6,529 (+7.0%), from €93,561 to €100,089
mainly Other debts (+€63,468) and Net result for the year (+€30,313)
- Other debts +€63,468
up €63,468 (+4,418%), from €1,437 to €64,905
- Reserves -€48,232
down €48,232 (-34.3%), from €140,622 to €92,390
- Gross operating margin +€6,932
up €6,932 (+18.6%), from €37,219 to €44,151
- Taxes +€1,983
up €1,983 (+17.6%), from €11,243 to €13,227
- Other operating charges +€486
up €486 (+40.7%), from €1,193 to €1,678
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 | €167,741 | €182,312 | +€14,571 | +8.7% |
| Current assets | 29/58 | €167,741 | €182,312 | +€14,571 | +8.7% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,482 | €12,223 | +€8,741 | +251% |
| Trade receivables | 40 | €350 | €9,091 | +€8,741 | +2,497% |
| Other amounts receivable | 41 | €3,132 | €3,132 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,561 | €100,089 | +€6,529 | +7.0% |
| Deferred charges and accrued income | 490/1 | €698 | €0 | -€698 | -100% |
| Total equity and liabilities | 10/49 | €167,741 | €182,312 | +€14,571 | +8.7% |
| Equity | 10/15 | €159,214 | €110,982 | -€48,232 | -30.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €140,622 | €92,390 | -€48,232 | -34.3% |
| Distributable reserves | 133 | €140,622 | €92,390 | -€48,232 | -34.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,527 | €71,330 | +€62,804 | +737% |
| Amounts payable within one year | 42/48 | €8,527 | €71,330 | +€62,804 | +737% |
| Trade debts | 44 | €2,145 | €1,714 | -€431 | -20.1% |
| Suppliers | 440/4 | €2,145 | €1,714 | -€431 | -20.1% |
| Taxes, remuneration and social security | 45 | €4,945 | €4,712 | -€233 | -4.7% |
| Taxes | 450/3 | €4,945 | €4,712 | -€233 | -4.7% |
| Other amounts payable | 47/48 | €1,437 | €64,905 | +€63,468 | +4,418% |
| Other operating charges | 640/8 | €1,193 | €1,678 | +€486 | +40.7% |
| Gross operating margin | 9900 | €37,219 | €44,151 | +€6,932 | +18.6% |
| Operating profit (loss) | 9901 | €36,026 | €42,472 | +€6,446 | +17.9% |
| Financial income | 75/76B | €2,067 | €2,204 | +€137 | +6.6% |
| Recurring financial income | 75 | €2,067 | €2,204 | +€137 | +6.6% |
| Financial charges | 65/66B | €1,284 | €1,137 | -€147 | -11.4% |
| Recurring financial charges | 65 | €1,284 | €1,137 | -€147 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €36,809 | €43,539 | +€6,730 | +18.3% |
| Income taxes | 67/77 | €11,243 | €13,227 | +€1,983 | +17.6% |
| Profit (loss) for the period | 9904 | €25,566 | €30,313 | +€4,747 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,566 | €30,313 | +€4,747 | +18.6% |
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 14 October 2026 via checked.be.