POLDERSITE: 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.
What changed
POLDERSITE
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,046
2024 · €8,230+€2,817
Equity
€509,188
2024 · €74,976+€434,212
Cash
€7,334
2024 · €5,269+€2,065
Balance sheet total
€609,326
2024 · €151,672+€457,653
Largest movements
Assets
- Tangible fixed assets +€455,865
up €455,865 (+333%), from €136,718 to €592,583
of which Land and buildings: +€424,388
Equity and liabilities
- Revaluation surpluses +€424,832
new in 2025: €424,832
- Debts after one year +€21,629
up €21,629 (+36.0%), from €60,000 to €81,629
- Reserves +€9,380
up €9,380 (+18.8%), from €49,976 to €59,357
- Current portion of long-term debt +€7,194
new in 2025: €7,194
Income statement
- Gross operating margin +€5,291
up €5,291 (+18.0%), from €29,358 to €34,649
- Taxes +€1,254
up €1,254 (+35.7%), from €3,516 to €4,770
- Depreciation +€1,205
up €1,205 (+10.3%), from €11,741 to €12,946
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.
Result 2024
€8,230
Gross operating margin
+€5,291
Depreciation
-€1,205
Other operating charges
+€132
Financial income
+€66
Financial charges
-€214
Taxes
-€1,254
Result 2025
€11,046
raises the resultlowers the result
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.
From operations
+€18,888
Investment
-€468,811
Financing
+€451,988
Cash 2024
€5,269
From operations (derived)
+€18,888
Net result for the year
+€11,046
Depreciation
+€12,946
Smaller working-capital items
-€246
Other debts
-€4,858
Investment (derived)
-€468,811
Investment in fixed assets (net)
-€468,811
Financing
+€451,988
Debts after one year
+€21,629
Current portion of long-term debt
+€7,194
Contributions, distributions and other
+€423,166
Cash 2025
€7,334
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,672 | €609,326 | +€457,653 | +302% |
| Fixed assets | 21/28 | €136,718 | €592,583 | +€455,865 | +333% |
| Tangible fixed assets | 22/27 | €136,718 | €592,583 | +€455,865 | +333% |
| Land and buildings | 22 | €125,612 | €550,000 | +€424,388 | +338% |
| Plant, machinery and equipment | 23 | €5,771 | €3,491 | -€2,280 | -39.5% |
| Furniture and vehicles | 24 | €5,334 | €39,092 | +€33,758 | +633% |
| Current assets | 29/58 | €14,955 | €16,743 | +€1,788 | +12.0% |
| Stocks and contracts in progress | 3 | €6,005 | €5,642 | -€363 | -6.0% |
| Stocks | 30/36 | €6,005 | €5,642 | -€363 | -6.0% |
| Amounts receivable within one year | 40/41 | €2,441 | €2,612 | +€172 | +7.0% |
| Trade receivables | 40 | €1,103 | €404 | -€699 | -63.4% |
| Other amounts receivable | 41 | €1,338 | €2,208 | +€871 | +65.1% |
| Cash at bank and in hand | 54/58 | €5,269 | €7,334 | +€2,065 | +39.2% |
| Deferred charges and accrued income | 490/1 | €1,240 | €1,154 | -€86 | -6.9% |
| Total equity and liabilities | 10/49 | €151,672 | €609,326 | +€457,653 | +302% |
| Equity | 10/15 | €74,976 | €509,188 | +€434,212 | +579% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €424,832 | +€424,832 | |
| Reserves | 13 | €49,976 | €59,357 | +€9,380 | +18.8% |
| Distributable reserves | 133 | €49,976 | €59,357 | +€9,380 | +18.8% |
| Amounts payable | 17/49 | €76,696 | €100,137 | +€23,441 | +30.6% |
| Amounts payable after more than one year | 17 | €60,000 | €81,629 | +€21,629 | +36.0% |
| Financial debts | 170/4 | €60,000 | €81,629 | +€21,629 | +36.0% |
| Amounts payable within one year | 42/48 | €13,144 | €14,746 | +€1,601 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,194 | +€7,194 | |
| Trade debts | 44 | €2,470 | €2,081 | -€389 | -15.8% |
| Suppliers | 440/4 | €2,470 | €2,081 | -€389 | -15.8% |
| Taxes, remuneration and social security | 45 | €2,199 | €1,855 | -€345 | -15.7% |
| Taxes | 450/3 | €2,199 | €1,855 | -€345 | -15.7% |
| Other amounts payable | 47/48 | €8,475 | €3,617 | -€4,858 | -57.3% |
| Accrued charges and deferred income | 492/3 | €3,551 | €3,763 | +€211 | +6.0% |
| Non-recurring operating income | 76A | - | €10,437 | +€10,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,741 | €12,946 | +€1,205 | +10.3% |
| Other operating charges | 640/8 | €2,625 | €2,493 | -€132 | -5.0% |
| Gross operating margin | 9900 | €29,358 | €34,649 | +€5,291 | +18.0% |
| Operating profit (loss) | 9901 | €14,992 | €19,211 | +€4,218 | +28.1% |
| Financial income | 75/76B | €20 | €86 | +€66 | +327% |
| Recurring financial income | 75 | €20 | €86 | +€66 | +327% |
| Financial charges | 65/66B | €3,266 | €3,480 | +€214 | +6.5% |
| Recurring financial charges | 65 | €3,266 | €3,480 | +€214 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €11,746 | €15,816 | +€4,070 | +34.7% |
| Income taxes | 67/77 | €3,516 | €4,770 | +€1,254 | +35.7% |
| Profit (loss) for the period | 9904 | €8,230 | €11,046 | +€2,817 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,230 | €11,046 | +€2,817 | +34.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.