PoLima: what changed
Two fiscal 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.
PoLima
Largest movements
- Receivables after one year -€13,972
down €13,972 (-97.4%), from €14,342 to €370
- Cash +€6,037
up €6,037 (+86.4%), from €6,988 to €13,025
mainly Net result for the year (+€17,271) and Other debts (+€17,271)
- Receivables within one year +€3,524
up €3,524 (+632.6%), from €557 to €4,081
of which Other amounts receivable: +€1,902
- Deferred charges and accrued income -€1,574
down €1,574 (-26.1%), from €6,033 to €4,459
- Profit (loss) carried forward -€23,721
no longer reported in 2025 (was €23,721)
- Other debts +€17,271
new in 2025: €17,271
- Trade debts +€1,140
up €1,140 (+174.4%), from €654 to €1,794
- Tax, wage and social debts -€493
down €493 (-23.3%), from €2,120 to €1,627
- Gross operating margin +€12,601
up €12,601 (+80.7%), from €15,608 to €28,209
- Taxes +€2,348
up €2,348 (+73.5%), from €3,193 to €5,540
- Other operating charges +€672
up €672 (+116.6%), from €576 to €1,248
- Financial charges -€429
down €429 (-10.7%), from €4,016 to €3,587
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.
Cash bridge derived
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 | €28,495 | €22,692 | -€5,803 | -20.4% |
| Fixed assets | 21/28 | €574 | €757 | +€182 | +31.7% |
| Tangible fixed assets | 22/27 | €574 | €757 | +€182 | +31.7% |
| Furniture and vehicles | 24 | €574 | €757 | +€182 | +31.7% |
| Current assets | 29/58 | €27,920 | €21,935 | -€5,985 | -21.4% |
| Amounts receivable after more than one year | 29 | €14,342 | €370 | -€13,972 | -97.4% |
| Other amounts receivable | 291 | €14,342 | €370 | -€13,972 | -97.4% |
| Amounts receivable within one year | 40/41 | €557 | €4,081 | +€3,524 | +632.6% |
| Trade receivables | 40 | - | €1,621 | +€1,621 | |
| Other amounts receivable | 41 | €557 | €2,460 | +€1,902 | +341.5% |
| Cash at bank and in hand | 54/58 | €6,988 | €13,025 | +€6,037 | +86.4% |
| Deferred charges and accrued income | 490/1 | €6,033 | €4,459 | -€1,574 | -26.1% |
| Total equity and liabilities | 10/49 | €28,495 | €22,692 | -€5,803 | -20.4% |
| Equity | 10/15 | €25,721 | €2,000 | -€23,721 | -92.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,721 | - | -€23,721 | |
| Amounts payable | 17/49 | €2,774 | €20,692 | +€17,918 | +646.0% |
| Amounts payable within one year | 42/48 | €2,774 | €20,692 | +€17,918 | +646.0% |
| Trade debts | 44 | €654 | €1,794 | +€1,140 | +174.4% |
| Suppliers | 440/4 | €654 | €1,794 | +€1,140 | +174.4% |
| Taxes, remuneration and social security | 45 | €2,120 | €1,627 | -€493 | -23.3% |
| Taxes | 450/3 | €2,120 | €1,627 | -€493 | -23.3% |
| Other amounts payable | 47/48 | - | €17,271 | +€17,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €568 | +€38 | +7.1% |
| Other operating charges | 640/8 | €576 | €1,248 | +€672 | +116.6% |
| Gross operating margin | 9900 | €15,608 | €28,209 | +€12,601 | +80.7% |
| Operating profit (loss) | 9901 | €14,502 | €26,393 | +€11,892 | +82.0% |
| Financial income | 75/76B | €273 | €5 | -€268 | -98.1% |
| Recurring financial income | 75 | €273 | €5 | -€268 | -98.1% |
| Financial charges | 65/66B | €4,016 | €3,587 | -€429 | -10.7% |
| Recurring financial charges | 65 | €4,016 | €3,587 | -€429 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €10,759 | €22,811 | +€12,052 | +112.0% |
| Income taxes | 67/77 | €3,193 | €5,540 | +€2,348 | +73.5% |
| Profit (loss) for the period | 9904 | €7,566 | €17,271 | +€9,705 | +128.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,566 | €17,271 | +€9,705 | +128.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.