POLIS: 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.
POLIS
Largest movements
- Cash -€333,949
down €333,949 (-13.3%), from €2.5m to €2.2m
mainly Accrued charges and deferred income (-€300,164) and Deferred charges and accrued income (-€132,229)
- Deferred charges and accrued income +€132,229
up €132,229 (+591.1%), from €22,370 to €154,599
- Receivables within one year -€45,858
down €45,858 (-4.9%), from €941,714 to €895,856
of which Trade receivables: -€119,074
- Accrued charges and deferred income -€300,164
down €300,164 (-20.5%), from €1.5m to €1.2m
- Profit (loss) carried forward +€51,126
up €51,126 (+3.2%), from €1.6m to €1.6m
- Staff costs +€80,293
up €80,293 (+3.4%), from €2.4m to €2.5m
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 | €3,598,175 | €3,328,640 | -€269,535 | -7.5% |
| Fixed assets | 21/28 | €121,678 | €99,722 | -€21,956 | -18.0% |
| Intangible fixed assets | 21 | €4,130 | €1,805 | -€2,325 | -56.3% |
| Tangible fixed assets | 22/27 | €52,697 | €33,066 | -€19,631 | -37.3% |
| Furniture and vehicles | 24 | €35,663 | €22,969 | -€12,694 | -35.6% |
| Other tangible fixed assets | 26 | €17,034 | €10,097 | -€6,937 | -40.7% |
| Financial fixed assets | 28 | €64,851 | €64,851 | -€0 | 0.0% |
| Current assets | 29/58 | €3,476,496 | €3,228,918 | -€247,578 | -7.1% |
| Amounts receivable within one year | 40/41 | €941,714 | €895,856 | -€45,858 | -4.9% |
| Trade receivables | 40 | €293,693 | €174,619 | -€119,074 | -40.5% |
| Other amounts receivable | 41 | €648,022 | €721,237 | +€73,215 | +11.3% |
| Cash at bank and in hand | 54/58 | €2,512,412 | €2,178,463 | -€333,949 | -13.3% |
| Deferred charges and accrued income | 490/1 | €22,370 | €154,599 | +€132,229 | +591.1% |
| Total equity and liabilities | 10/49 | €3,598,175 | €3,328,640 | -€269,535 | -7.5% |
| Equity | 10/15 | €1,586,720 | €1,637,846 | +€51,126 | +3.2% |
| Profit (loss) carried forward | 14 | €1,586,720 | €1,637,846 | +€51,126 | +3.2% |
| Amounts payable | 17/49 | €2,011,454 | €1,690,794 | -€320,660 | -15.9% |
| Amounts payable within one year | 42/48 | €550,760 | €530,264 | -€20,496 | -3.7% |
| Trade debts | 44 | €173,513 | €148,672 | -€24,841 | -14.3% |
| Suppliers | 440/4 | €173,513 | €148,672 | -€24,841 | -14.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €377,247 | €381,592 | +€4,345 | +1.2% |
| Taxes | 450/3 | €82,469 | €83,790 | +€1,321 | +1.6% |
| Remuneration and social security | 454/9 | €294,777 | €297,802 | +€3,025 | +1.0% |
| Accrued charges and deferred income | 492/3 | €1,460,694 | €1,160,530 | -€300,164 | -20.5% |
| Non-recurring operating income | 76A | €1,019 | €1,632 | +€613 | +60.2% |
| Remuneration, social security and pensions | 62 | €2,392,854 | €2,473,147 | +€80,293 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,093 | €32,135 | -€8,958 | -21.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,047 | - | -€4,047 | |
| Other operating charges | 640/8 | €70,243 | €65,649 | -€4,594 | -6.5% |
| Non-recurring operating charges | 66A | €2,885 | €6,596 | +€3,711 | +128.6% |
| Gross operating margin | 9900 | €2,624,351 | €2,628,500 | +€4,149 | +0.2% |
| Operating profit (loss) | 9901 | €113,228 | €50,973 | -€62,255 | -55.0% |
| Financial income | 75/76B | €612 | €1,092 | +€480 | +78.3% |
| Recurring financial income | 75 | €612 | €1,092 | +€480 | +78.3% |
| Financial charges | 65/66B | €1,281 | €688 | -€593 | -46.3% |
| Recurring financial charges | 65 | €1,281 | €688 | -€593 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €112,559 | €51,377 | -€61,182 | -54.4% |
| Income taxes | 67/77 | €48 | €252 | +€204 | +422.8% |
| Profit (loss) for the period | 9904 | €112,511 | €51,125 | -€61,386 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €112,511 | €51,125 | -€61,386 | -54.6% |
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 9 October 2026 via checked.be.