Polisphère: 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.
Polisphère
Largest movements
- Tangible fixed assets -€9,792
down €9,792 (-32.1%), from €30,512 to €20,719
of which Furniture and vehicles: -€9,792
- Cash -€5,874
down €5,874 (-85.0%), from €6,908 to €1,034
mainly Net result for the year (-€17,017) and Debts after one year (-€5,272)
- Receivables within one year -€2,126
down €2,126 (-96.8%), from €2,196 to €71
- Deferred charges and accrued income -€1,162
no longer reported in 2025 (was €1,162)
- Profit (loss) carried forward -€17,017
down €17,017 (-268%), from -€6,342 to -€23,359
- Other debts +€8,094
up €8,094 (+463%), from €1,748 to €9,842
- Debts after one year -€5,272
down €5,272 (-92.2%), from €5,720 to €448
- Short-term financial debts -€3,137
down €3,137 (-37.3%), from €8,409 to €5,272
- Tax, wage and social debts -€2,224
down €2,224 (-86.5%), from €2,571 to €347
- Gross operating margin -€42,084
down €42,084, from €36,251 to -€5,833
- Taxes -€8,346
down €8,346 (-96.0%), from €8,694 to €347
- Financial charges -€548
down €548 (-40.4%), from €1,356 to €808
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 | €40,778 | €21,824 | -€18,954 | -46.5% |
| Fixed assets | 21/28 | €30,512 | €20,719 | -€9,792 | -32.1% |
| Tangible fixed assets | 22/27 | €30,512 | €20,719 | -€9,792 | -32.1% |
| Furniture and vehicles | 24 | €29,321 | €19,529 | -€9,792 | -33.4% |
| Other tangible fixed assets | 26 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €10,266 | €1,105 | -€9,161 | -89.2% |
| Amounts receivable within one year | 40/41 | €2,196 | €71 | -€2,126 | -96.8% |
| Other amounts receivable | 41 | €2,196 | €71 | -€2,126 | -96.8% |
| Cash at bank and in hand | 54/58 | €6,908 | €1,034 | -€5,874 | -85.0% |
| Deferred charges and accrued income | 490/1 | €1,162 | - | -€1,162 | |
| Total equity and liabilities | 10/49 | €40,778 | €21,824 | -€18,954 | -46.5% |
| Equity | 10/15 | €20,657 | €3,639 | -€17,017 | -82.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,998 | €1,998 | = | 0.0% |
| Distributable reserves | 133 | €1,998 | €1,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,342 | -€23,359 | -€17,017 | -268% |
| Amounts payable | 17/49 | €20,121 | €18,185 | -€1,936 | -9.6% |
| Amounts payable after more than one year | 17 | €5,720 | €448 | -€5,272 | -92.2% |
| Financial debts | 170/4 | €5,720 | €448 | -€5,272 | -92.2% |
| Amounts payable within one year | 42/48 | €14,401 | €17,737 | +€3,335 | +23.2% |
| Financial debts | 43 | €8,409 | €5,272 | -€3,137 | -37.3% |
| Credit institutions | 430/8 | €8,409 | €5,272 | -€3,137 | -37.3% |
| Trade debts | 44 | €1,673 | €2,276 | +€602 | +36.0% |
| Suppliers | 440/4 | €1,673 | €2,276 | +€602 | +36.0% |
| Taxes, remuneration and social security | 45 | €2,571 | €347 | -€2,224 | -86.5% |
| Taxes | 450/3 | €2,571 | €347 | -€2,224 | -86.5% |
| Other amounts payable | 47/48 | €1,748 | €9,842 | +€8,094 | +463% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,801 | €9,792 | -€9 | -0.1% |
| Other operating charges | 640/8 | €331 | €239 | -€92 | -27.9% |
| Gross operating margin | 9900 | €36,251 | -€5,833 | -€42,084 | |
| Operating profit (loss) | 9901 | €26,119 | -€15,864 | -€41,983 | |
| Financial income | 75/76B | €339 | €2 | -€337 | -99.4% |
| Recurring financial income | 75 | €339 | €2 | -€337 | -99.4% |
| Financial charges | 65/66B | €1,356 | €808 | -€548 | -40.4% |
| Recurring financial charges | 65 | €1,356 | €808 | -€548 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €25,101 | -€16,670 | -€41,771 | |
| Income taxes | 67/77 | €8,694 | €347 | -€8,346 | -96.0% |
| Profit (loss) for the period | 9904 | €16,408 | -€17,017 | -€33,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,408 | -€17,017 | -€33,425 |
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 14 October 2026 via checked.be.