POLI-GYPSE: 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-GYPSE
Largest movements
- Cash +€12,697
up €12,697 (+152%), from €8,349 to €21,046
mainly Net result for the year (+€9,070) and Tax, wage and social debts (+€5,320)
- Deferred charges and accrued income +€630
up €630 (+55.6%), from €1,132 to €1,762
- Receivables within one year -€600
down €600 (-42.1%), from €1,426 to €826
of which Other amounts receivable: -€896
- Tangible fixed assets +€325
new in 2025: €325
- Profit (loss) carried forward +€9,070
up €9,070 (+98.0%), from -€9,256 to -€186
- Tax, wage and social debts +€5,320
up €5,320 (+85.4%), from €6,231 to €11,551
- Other debts -€2,620
down €2,620 (-86.7%), from €3,023 to €403
- Trade debts +€1,281
up €1,281 (+6,865%), from €19 to €1,300
- Gross operating margin -€6,566
down €6,566 (-30.9%), from €21,221 to €14,656
- Taxes -€1,951
down €1,951 (-31.3%), from €6,231 to €4,280
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 | €11,157 | €24,209 | +€13,051 | +117% |
| Fixed assets | 21/28 | €250 | €575 | +€325 | +130% |
| Tangible fixed assets | 22/27 | - | €325 | +€325 | |
| Plant, machinery and equipment | 23 | - | €325 | +€325 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €10,907 | €23,634 | +€12,727 | +117% |
| Amounts receivable within one year | 40/41 | €1,426 | €826 | -€600 | -42.1% |
| Trade receivables | 40 | €530 | €826 | +€296 | +55.9% |
| Other amounts receivable | 41 | €896 | - | -€896 | |
| Cash at bank and in hand | 54/58 | €8,349 | €21,046 | +€12,697 | +152% |
| Deferred charges and accrued income | 490/1 | €1,132 | €1,762 | +€630 | +55.6% |
| Total equity and liabilities | 10/49 | €11,157 | €24,209 | +€13,051 | +117% |
| Equity | 10/15 | €1,885 | €10,955 | +€9,070 | +481% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,941 | €4,941 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,411 | €1,411 | = | 0.0% |
| Distributable reserves | 133 | €3,530 | €3,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,256 | -€186 | +€9,070 | +98.0% |
| Amounts payable | 17/49 | €9,272 | €13,254 | +€3,981 | +42.9% |
| Amounts payable within one year | 42/48 | €9,272 | €13,254 | +€3,981 | +42.9% |
| Trade debts | 44 | €19 | €1,300 | +€1,281 | +6,865% |
| Suppliers | 440/4 | €19 | €1,300 | +€1,281 | +6,865% |
| Taxes, remuneration and social security | 45 | €6,231 | €11,551 | +€5,320 | +85.4% |
| Taxes | 450/3 | €6,231 | €11,551 | +€5,320 | +85.4% |
| Other amounts payable | 47/48 | €3,023 | €403 | -€2,620 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €162 | +€162 | |
| Other operating charges | 640/8 | €1,065 | €1,042 | -€22 | -2.1% |
| Gross operating margin | 9900 | €21,221 | €14,656 | -€6,566 | -30.9% |
| Operating profit (loss) | 9901 | €20,157 | €13,451 | -€6,706 | -33.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +9,700% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9,700% |
| Financial charges | 65/66B | €104 | €102 | -€1 | -1.3% |
| Recurring financial charges | 65 | €104 | €102 | -€1 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €20,053 | €13,350 | -€6,703 | -33.4% |
| Income taxes | 67/77 | €6,231 | €4,280 | -€1,951 | -31.3% |
| Profit (loss) for the period | 9904 | €13,823 | €9,070 | -€4,753 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,823 | €9,070 | -€4,753 | -34.4% |
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 28 October 2026 via checked.be.