POLE INVEST . BE: what changed
What changed
POLE INVEST . BE
NACE 93.192, Activities of independent sportspeople
filed annual accounts (NBB)
Net result for the year
€73,592
2024 · €225,104-€151,512
Equity
€697,185
2024 · €623,594+€73,591
Cash
€32,712
2024 · €31,822+€890
Balance sheet total
€840,365
2024 · €738,988+€101,377
Largest movements
Assets
- Receivables within one year +€94,595
up €94,595 (+38.8%), from €243,569 to €338,164
of which Other amounts receivable: +€112,745
- Receivables after one year +€11,708
up €11,708 (+2.7%), from €440,853 to €452,561
Equity and liabilities
- Reserves +€50,000
up €50,000 (+22.2%), from €225,062 to €275,062
of which Distributable reserves: +€50,000
- Tax, wage and social debts +€25,679
up €25,679 (+27.9%), from €91,989 to €117,668
- Profit (loss) carried forward +€23,591
up €23,591 (+6.2%), from €379,932 to €403,523
Income statement
- Gross operating margin -€185,109
down €185,109 (-66.2%), from €279,800 to €94,691
- Taxes -€31,709
down €31,709 (-48.2%), from €65,834 to €34,125
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€225,104
Gross operating margin
-€185,109
Staff costs
+€568
Depreciation
+€399
Other operating charges
+€80
Financial income
+€8
Financial charges
+€833
Taxes
+€31,709
Result 2025
€73,592
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,012
Investment
€0
Financing
-€6,122
Cash 2024
€31,822
From operations (derived)
+€7,012
Net result for the year
+€73,592
Depreciation
+€5,816
Receivables after one year
-€11,708
Receivables within one year
-€94,595
Trade debts
+€8,228
Tax, wage and social debts
+€25,679
Financing
-€6,122
Debts after one year
-€6,356
Current portion of long-term debt
+€235
Contributions, distributions and other
-€1
Cash 2025
€32,712
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €738,988 | €840,365 | +€101,377 | +13.7% |
| Fixed assets | 21/28 | €22,744 | €16,928 | -€5,816 | -25.6% |
| Tangible fixed assets | 22/27 | €21,736 | €15,920 | -€5,816 | -26.8% |
| Furniture and vehicles | 24 | €21,736 | €15,920 | -€5,816 | -26.8% |
| Financial fixed assets | 28 | €1,008 | €1,008 | = | 0.0% |
| Current assets | 29/58 | €716,244 | €823,437 | +€107,193 | +15.0% |
| Amounts receivable after more than one year | 29 | €440,853 | €452,561 | +€11,708 | +2.7% |
| Trade receivables | 290 | €440,853 | €452,561 | +€11,708 | +2.7% |
| Amounts receivable within one year | 40/41 | €243,569 | €338,164 | +€94,595 | +38.8% |
| Trade receivables | 40 | €36,300 | €18,150 | -€18,150 | -50.0% |
| Other amounts receivable | 41 | €207,269 | €320,014 | +€112,745 | +54.4% |
| Cash at bank and in hand | 54/58 | €31,822 | €32,712 | +€890 | +2.8% |
| Total equity and liabilities | 10/49 | €738,988 | €840,365 | +€101,377 | +13.7% |
| Equity | 10/15 | €623,594 | €697,185 | +€73,591 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €225,062 | €275,062 | +€50,000 | +22.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €223,202 | €273,202 | +€50,000 | +22.4% |
| Profit (loss) carried forward | 14 | €379,932 | €403,523 | +€23,591 | +6.2% |
| Amounts payable | 17/49 | €115,394 | €143,180 | +€27,786 | +24.1% |
| Amounts payable after more than one year | 17 | €15,214 | €8,858 | -€6,356 | -41.8% |
| Financial debts | 170/4 | €15,214 | €8,858 | -€6,356 | -41.8% |
| Amounts payable within one year | 42/48 | €100,180 | €134,322 | +€34,142 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €6,121 | €6,356 | +€235 | +3.8% |
| Trade debts | 44 | €2,070 | €10,298 | +€8,228 | +397% |
| Suppliers | 440/4 | €2,070 | €10,298 | +€8,228 | +397% |
| Taxes, remuneration and social security | 45 | €91,989 | €117,668 | +€25,679 | +27.9% |
| Taxes | 450/3 | €91,989 | €117,668 | +€25,679 | +27.9% |
| Remuneration, social security and pensions | 62 | €2,742 | €2,174 | -€568 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,215 | €5,816 | -€399 | -6.4% |
| Other operating charges | 640/8 | €1,171 | €1,091 | -€80 | -6.8% |
| Gross operating margin | 9900 | €279,800 | €94,691 | -€185,109 | -66.2% |
| Operating profit (loss) | 9901 | €269,672 | €85,610 | -€184,062 | -68.3% |
| Financial income | 75/76B | €25,971 | €25,979 | +€8 | 0.0% |
| Recurring financial income | 75 | €17,971 | €25,979 | +€8,008 | +44.6% |
| Non-recurring financial income | 76B | €8,000 | - | -€8,000 | |
| Financial charges | 65/66B | €4,705 | €3,872 | -€833 | -17.7% |
| Recurring financial charges | 65 | €4,705 | €3,872 | -€833 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €290,938 | €107,717 | -€183,221 | -63.0% |
| Income taxes | 67/77 | €65,834 | €34,125 | -€31,709 | -48.2% |
| Profit (loss) for the period | 9904 | €225,104 | €73,592 | -€151,512 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €225,104 | €73,592 | -€151,512 | -67.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.