POLISCRYPTS: 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.
POLISCRYPTS
Largest movements
- Cash +€146,365
up €146,365 (+54.3%), from €269,617 to €415,982
mainly Net result for the year (+€263,732) and Depreciation (+€14,564)
- Receivables within one year +€32,203
up €32,203 (+27.2%), from €118,192 to €150,395
of which Trade receivables: +€50,464
- Tangible fixed assets -€6,579
down €6,579 (-13.3%), from €49,340 to €42,761
- Reserves +€173,591
up €173,591 (+65.8%), from €263,741 to €437,331
- Gross operating margin +€66,087
up €66,087 (+7.0%), from €944,031 to €1.0m
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 | €475,489 | €647,789 | +€172,300 | +36.2% |
| Fixed assets | 21/28 | €51,680 | €45,101 | -€6,579 | -12.7% |
| Tangible fixed assets | 22/27 | €49,340 | €42,761 | -€6,579 | -13.3% |
| Furniture and vehicles | 24 | €49,340 | €42,761 | -€6,579 | -13.3% |
| Financial fixed assets | 28 | €2,340 | €2,340 | = | 0.0% |
| Current assets | 29/58 | €423,809 | €602,687 | +€178,879 | +42.2% |
| Amounts receivable after more than one year | 29 | €36,000 | €36,000 | = | 0.0% |
| Other amounts receivable | 291 | €36,000 | €36,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €118,192 | €150,395 | +€32,203 | +27.2% |
| Trade receivables | 40 | €39,508 | €89,972 | +€50,464 | +127.7% |
| Other amounts receivable | 41 | €78,683 | €60,423 | -€18,261 | -23.2% |
| Cash at bank and in hand | 54/58 | €269,617 | €415,982 | +€146,365 | +54.3% |
| Deferred charges and accrued income | 490/1 | - | €311 | +€311 | |
| Total equity and liabilities | 10/49 | €475,489 | €647,789 | +€172,300 | +36.2% |
| Equity | 10/15 | €282,033 | €455,931 | +€173,898 | +61.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €263,741 | €437,331 | +€173,591 | +65.8% |
| Distributable reserves | 133 | €263,741 | €437,331 | +€173,591 | +65.8% |
| Profit (loss) carried forward | 14 | -€307 | €0 | +€307 | |
| Amounts payable | 17/49 | €193,455 | €191,857 | -€1,598 | -0.8% |
| Amounts payable within one year | 42/48 | €193,455 | €191,857 | -€1,598 | -0.8% |
| Trade debts | 44 | €38,566 | €40,498 | +€1,932 | +5.0% |
| Suppliers | 440/4 | €38,566 | €40,498 | +€1,932 | +5.0% |
| Taxes, remuneration and social security | 45 | €154,890 | €151,360 | -€3,530 | -2.3% |
| Taxes | 450/3 | €88,079 | €54,652 | -€33,428 | -38.0% |
| Remuneration and social security | 454/9 | €66,810 | €96,708 | +€29,898 | +44.8% |
| Non-recurring operating income | 76A | - | €13,779 | +€13,779 | |
| Remuneration, social security and pensions | 62 | €643,888 | €636,938 | -€6,950 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,656 | €14,564 | -€2,092 | -12.6% |
| Other operating charges | 640/8 | €1,964 | €2,778 | +€814 | +41.4% |
| Gross operating margin | 9900 | €944,031 | €1,010,117 | +€66,087 | +7.0% |
| Operating profit (loss) | 9901 | €281,522 | €355,837 | +€74,315 | +26.4% |
| Financial income | 75/76B | €0 | €57 | +€57 | +95066.7% |
| Recurring financial income | 75 | €0 | €57 | +€57 | +95066.7% |
| Financial charges | 65/66B | €53 | €390 | +€337 | +638.6% |
| Recurring financial charges | 65 | €53 | €390 | +€337 | +638.6% |
| Profit (loss) for the period before taxes | 9903 | €281,469 | €355,504 | +€74,035 | +26.3% |
| Income taxes | 67/77 | €83,100 | €91,773 | +€8,673 | +10.4% |
| Profit (loss) for the period | 9904 | €198,369 | €263,732 | +€65,362 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €198,369 | €263,732 | +€65,362 | +32.9% |
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 4 October 2026 via checked.be.