POLI CONSULTING: 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.
POLI CONSULTING
Largest movements
- Cash -€136,541
no longer reported in 2025 (was €136,541)
mainly Receivables within one year (-€111,548) and Debts after one year (-€23,417)
- Receivables within one year +€111,548
up €111,548 (+49.2%), from €226,817 to €338,365
of which Other amounts receivable: +€103,874
- Tangible fixed assets +€4,744
up €4,744 (+685%), from €692 to €5,436
- Debts after one year -€23,417
down €23,417 (-41.0%), from €57,137 to €33,720
- Tax, wage and social debts -€17,584
down €17,584 (-32.1%), from €54,719 to €37,135
- Trade debts +€9,247
new in 2025: €9,247
- Current portion of long-term debt +€4,612
up €4,612 (+22.8%), from €20,230 to €24,842
- Profit (loss) carried forward +€4,490
up €4,490 (+1.6%), from €275,865 to €280,354
- Gross operating margin -€90,610
down €90,610, from €89,460 to -€1,149
- Taxes -€17,835
down €17,835 (-75.4%), from €23,650 to €5,815
- Other operating charges -€7,518
down €7,518 (-99.2%), from €7,575 to €57
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 | €408,050 | €385,461 | -€22,589 | -5.5% |
| Fixed assets | 21/28 | €4,692 | €7,096 | +€2,404 | +51.2% |
| Tangible fixed assets | 22/27 | €692 | €5,436 | +€4,744 | +685% |
| Furniture and vehicles | 24 | €692 | €5,436 | +€4,744 | +685% |
| Financial fixed assets | 28 | €4,000 | €1,660 | -€2,340 | -58.5% |
| Current assets | 29/58 | €403,358 | €378,365 | -€24,993 | -6.2% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €226,817 | €338,365 | +€111,548 | +49.2% |
| Trade receivables | 40 | €1,606 | €9,280 | +€7,674 | +478% |
| Other amounts receivable | 41 | €225,211 | €329,085 | +€103,874 | +46.1% |
| Cash at bank and in hand | 54/58 | €136,541 | - | -€136,541 | |
| Total equity and liabilities | 10/49 | €408,050 | €385,461 | -€22,589 | -5.5% |
| Equity | 10/15 | €275,965 | €280,454 | +€4,490 | +1.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €275,865 | €280,354 | +€4,490 | +1.6% |
| Amounts payable | 17/49 | €132,085 | €105,007 | -€27,078 | -20.5% |
| Amounts payable after more than one year | 17 | €57,137 | €33,720 | -€23,417 | -41.0% |
| Financial debts | 170/4 | €57,137 | €33,720 | -€23,417 | -41.0% |
| Amounts payable within one year | 42/48 | €74,949 | €71,287 | -€3,661 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €20,230 | €24,842 | +€4,612 | +22.8% |
| Financial debts | 43 | - | €63 | +€63 | |
| Credit institutions | 430/8 | - | €63 | +€63 | |
| Trade debts | 44 | - | €9,247 | +€9,247 | |
| Suppliers | 440/4 | - | €9,247 | +€9,247 | |
| Taxes, remuneration and social security | 45 | €54,719 | €37,135 | -€17,584 | -32.1% |
| Taxes | 450/3 | €54,719 | €37,135 | -€17,584 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €1,149 | +€591 | +106% |
| Other operating charges | 640/8 | €7,575 | €57 | -€7,518 | -99.2% |
| Gross operating margin | 9900 | €89,460 | -€1,149 | -€90,610 | |
| Operating profit (loss) | 9901 | €81,328 | -€2,355 | -€83,683 | |
| Financial income | 75/76B | €18,696 | €18,203 | -€493 | -2.6% |
| Recurring financial income | 75 | €18,696 | €18,203 | -€493 | -2.6% |
| Financial charges | 65/66B | €4,696 | €5,543 | +€847 | +18.0% |
| Recurring financial charges | 65 | €4,696 | €5,543 | +€847 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €95,328 | €10,305 | -€85,023 | -89.2% |
| Income taxes | 67/77 | €23,650 | €5,815 | -€17,835 | -75.4% |
| Profit (loss) for the period | 9904 | €71,678 | €4,490 | -€67,188 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,678 | €4,490 | -€67,188 | -93.7% |
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 19 October 2026 via checked.be.