POLE PROMOTIONS: 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.
POLE PROMOTIONS
Largest movements
- Receivables within one year +€34,409
up €34,409 (+84.4%), from €40,747 to €75,157
of which Trade receivables: +€26,989
- Receivables after one year +€23,151
up €23,151 (+27.3%), from €84,801 to €107,952
of which Other amounts receivable: +€23,162
- Profit (loss) carried forward +€69,461
up €69,461 (+53.0%), from €130,966 to €200,426
- Tax, wage and social debts -€10,932
down €10,932 (-90.3%), from €12,112 to €1,180
of which Taxes: -€8,947
- Taxes +€8,034
up €8,034 (+330.5%), from €2,431 to €10,465
- Financial income +€4,390
new in 2024: €4,390
- Gross operating margin -€3,777
down €3,777 (-4.2%), from €90,031 to €86,255
- Depreciation -€2,788
down €2,788 (-26.0%), from €10,733 to €7,944
- Other operating charges +€1,498
up €1,498 (+165.0%), from €907 to €2,405
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,388 | €230,539 | +€59,151 | +34.5% |
| Fixed assets | 21/28 | €25,333 | €24,966 | -€367 | -1.4% |
| Tangible fixed assets | 22/27 | €20,683 | €20,096 | -€587 | -2.8% |
| Plant, machinery and equipment | 23 | €799 | €449 | -€351 | -43.9% |
| Furniture and vehicles | 24 | €19,884 | €19,647 | -€237 | -1.2% |
| Financial fixed assets | 28 | €4,650 | €4,870 | +€220 | +4.7% |
| Current assets | 29/58 | €146,055 | €205,573 | +€59,518 | +40.8% |
| Amounts receivable after more than one year | 29 | €84,801 | €107,952 | +€23,151 | +27.3% |
| Trade receivables | 290 | €11 | - | -€11 | |
| Other amounts receivable | 291 | €84,791 | €107,952 | +€23,162 | +27.3% |
| Stocks and contracts in progress | 3 | €12 | €12 | = | 0.0% |
| Stocks | 30/36 | €12 | €12 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,747 | €75,157 | +€34,409 | +84.4% |
| Trade receivables | 40 | €14,198 | €41,186 | +€26,989 | +190.1% |
| Other amounts receivable | 41 | €26,550 | €33,970 | +€7,421 | +27.9% |
| Cash at bank and in hand | 54/58 | €11,637 | €13,755 | +€2,118 | +18.2% |
| Deferred charges and accrued income | 490/1 | €8,857 | €8,697 | -€160 | -1.8% |
| Total equity and liabilities | 10/49 | €171,388 | €230,539 | +€59,151 | +34.5% |
| Equity | 10/15 | €157,976 | €227,436 | +€69,461 | +44.0% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €8,418 | €6,559 | -€1,859 | -22.1% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €6,559 | €6,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,966 | €200,426 | +€69,461 | +53.0% |
| Amounts payable | 17/49 | €13,412 | €3,103 | -€10,310 | -76.9% |
| Amounts payable after more than one year | 17 | €28 | - | -€28 | |
| Financial debts | 170/4 | €28 | - | -€28 | |
| Amounts payable within one year | 42/48 | €13,384 | €3,103 | -€10,282 | -76.8% |
| Financial debts | 43 | €1,272 | €1,839 | +€567 | +44.5% |
| Credit institutions | 430/8 | €1,272 | €1,839 | +€567 | +44.5% |
| Trade debts | 44 | - | €83 | +€83 | |
| Bills of exchange payable | 441 | - | €83 | +€83 | |
| Taxes, remuneration and social security | 45 | €12,112 | €1,180 | -€10,932 | -90.3% |
| Taxes | 450/3 | €10,127 | €1,180 | -€8,947 | -88.3% |
| Remuneration and social security | 454/9 | €1,985 | - | -€1,985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,733 | €7,944 | -€2,788 | -26.0% |
| Other operating charges | 640/8 | €907 | €2,405 | +€1,498 | +165.0% |
| Gross operating margin | 9900 | €90,031 | €86,255 | -€3,777 | -4.2% |
| Operating profit (loss) | 9901 | €78,391 | €75,905 | -€2,486 | -3.2% |
| Financial income | 75/76B | - | €4,390 | +€4,390 | |
| Recurring financial income | 75 | - | €4,390 | +€4,390 | |
| Financial charges | 65/66B | €479 | €370 | -€109 | -22.8% |
| Recurring financial charges | 65 | €479 | €370 | -€109 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €77,912 | €79,926 | +€2,013 | +2.6% |
| Income taxes | 67/77 | €2,431 | €10,465 | +€8,034 | +330.5% |
| Profit (loss) for the period | 9904 | €75,481 | €69,461 | -€6,021 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,481 | €69,461 | -€6,021 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.