POLIANA: 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.
POLIANA
Largest movements
- Cash +€20,537
up €20,537 (+16.8%), from €122,025 to €142,562
mainly Net result for the year (+€53,303) and Other debts (+€53,288)
- Receivables within one year +€11,304
up €11,304 (+50.0%), from €22,588 to €33,892
- Deferred charges and accrued income +€2,537
up €2,537 (+913%), from €278 to €2,815
- Other debts +€53,288
up €53,288 (+15,306%), from €348 to €53,636
- Tax, wage and social debts -€14,967
down €14,967 (-46.6%), from €32,136 to €17,169
of which Taxes: -€15,270
- Trade debts -€3,417
down €3,417 (-55.6%), from €6,149 to €2,732
- Gross operating margin +€28,248
up €28,248 (+64.6%), from €43,703 to €71,951
- Taxes +€5,427
up €5,427 (+66.0%), from €8,226 to €13,653
- Depreciation +€1,673
up €1,673 (+48.5%), from €3,448 to €5,121
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 | €153,325 | €188,843 | +€35,518 | +23.2% |
| Fixed assets | 21/28 | €8,433 | €9,573 | +€1,140 | +13.5% |
| Intangible fixed assets | 21 | €500 | €500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,933 | €9,073 | +€1,140 | +14.4% |
| Furniture and vehicles | 24 | €7,933 | €9,073 | +€1,140 | +14.4% |
| Current assets | 29/58 | €144,892 | €179,270 | +€34,378 | +23.7% |
| Amounts receivable within one year | 40/41 | €22,588 | €33,892 | +€11,304 | +50.0% |
| Trade receivables | 40 | €22,588 | €33,892 | +€11,304 | +50.0% |
| Cash at bank and in hand | 54/58 | €122,025 | €142,562 | +€20,537 | +16.8% |
| Deferred charges and accrued income | 490/1 | €278 | €2,815 | +€2,537 | +913% |
| Total equity and liabilities | 10/49 | €153,325 | €188,843 | +€35,518 | +23.2% |
| Equity | 10/15 | €114,691 | €114,691 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,349 | €37,349 | = | 0.0% |
| Distributable reserves | 133 | €37,349 | €37,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,343 | €74,343 | = | 0.0% |
| Amounts payable | 17/49 | €38,633 | €74,151 | +€35,518 | +91.9% |
| Amounts payable within one year | 42/48 | €38,633 | €74,151 | +€35,518 | +91.9% |
| Financial debts | 43 | - | €615 | +€615 | |
| Credit institutions | 430/8 | - | €615 | +€615 | |
| Trade debts | 44 | €6,149 | €2,732 | -€3,417 | -55.6% |
| Suppliers | 440/4 | €6,149 | €2,732 | -€3,417 | -55.6% |
| Taxes, remuneration and social security | 45 | €32,136 | €17,169 | -€14,967 | -46.6% |
| Taxes | 450/3 | €27,663 | €12,393 | -€15,270 | -55.2% |
| Remuneration and social security | 454/9 | €4,473 | €4,776 | +€303 | +6.8% |
| Other amounts payable | 47/48 | €348 | €53,636 | +€53,288 | +15,306% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,448 | €5,121 | +€1,673 | +48.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €43,703 | €71,951 | +€28,248 | +64.6% |
| Operating profit (loss) | 9901 | €40,255 | €66,430 | +€26,175 | +65.0% |
| Financial income | 75/76B | €247 | €637 | +€391 | +159% |
| Recurring financial income | 75 | €247 | €637 | +€391 | +159% |
| Financial charges | 65/66B | €118 | €111 | -€7 | -5.8% |
| Recurring financial charges | 65 | €118 | €111 | -€7 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €40,384 | €66,956 | +€26,572 | +65.8% |
| Income taxes | 67/77 | €8,226 | €13,653 | +€5,427 | +66.0% |
| Profit (loss) for the period | 9904 | €32,157 | €53,303 | +€21,145 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,157 | €53,303 | +€21,145 | +65.8% |
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 22 October 2026 via checked.be.