POLJOS: 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.
POLJOS
Largest movements
- Deferred charges and accrued income +€37,541
up €37,541 (+1673.3%), from €2,244 to €39,784
- Cash -€8,662
down €8,662 (-24.2%), from €35,742 to €27,079
mainly Deferred charges and accrued income (-€37,541) and Tax, wage and social debts (-€8,832)
- Tangible fixed assets -€2,886
down €2,886 (-9.5%), from €30,505 to €27,619
of which Furniture and vehicles: -€1,775
- Receivables within one year +€1,493
up €1,493 (+26.0%), from €5,739 to €7,232
of which Other amounts receivable: +€1,824
- Accrued charges and deferred income +€38,263
new in 2025: €38,263
- Tax, wage and social debts -€8,832
down €8,832 (-99.0%), from €8,920 to €88
- Profit (loss) carried forward -€5,828
new in 2025: -€5,828
- Advances received +€5,433
up €5,433 (+53.6%), from €10,135 to €15,568
- Gross operating margin -€11,165
down €11,165 (-52.4%), from €21,300 to €10,134
- Other operating charges -€2,270
down €2,270 (-20.5%), from €11,054 to €8,784
- Depreciation -€1,856
down €1,856 (-23.4%), from €7,924 to €6,068
- Taxes -€816
down €816 (-44.8%), from €1,822 to €1,007
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 | €74,229 | €101,714 | +€27,485 | +37.0% |
| Fixed assets | 21/28 | €30,505 | €27,619 | -€2,886 | -9.5% |
| Tangible fixed assets | 22/27 | €30,505 | €27,619 | -€2,886 | -9.5% |
| Land and buildings | 22 | €17,475 | €16,449 | -€1,026 | -5.9% |
| Plant, machinery and equipment | 23 | €6,704 | €6,618 | -€85 | -1.3% |
| Furniture and vehicles | 24 | €6,326 | €4,551 | -€1,775 | -28.1% |
| Current assets | 29/58 | €43,724 | €74,095 | +€30,371 | +69.5% |
| Amounts receivable within one year | 40/41 | €5,739 | €7,232 | +€1,493 | +26.0% |
| Trade receivables | 40 | €2,561 | €2,230 | -€331 | -12.9% |
| Other amounts receivable | 41 | €3,178 | €5,001 | +€1,824 | +57.4% |
| Cash at bank and in hand | 54/58 | €35,742 | €27,079 | -€8,662 | -24.2% |
| Deferred charges and accrued income | 490/1 | €2,244 | €39,784 | +€37,541 | +1673.3% |
| Total equity and liabilities | 10/49 | €74,229 | €101,714 | +€27,485 | +37.0% |
| Equity | 10/15 | €46,723 | €40,895 | -€5,828 | -12.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,723 | €43,723 | = | 0.0% |
| Distributable reserves | 133 | €43,723 | €43,723 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,828 | -€5,828 | |
| Amounts payable | 17/49 | €27,507 | €60,819 | +€33,313 | +121.1% |
| Amounts payable within one year | 42/48 | €27,507 | €22,556 | -€4,951 | -18.0% |
| Financial debts | 43 | €713 | €185 | -€528 | -74.1% |
| Credit institutions | 430/8 | €713 | €185 | -€528 | -74.1% |
| Trade debts | 44 | €1,731 | €910 | -€822 | -47.4% |
| Suppliers | 440/4 | €1,731 | €910 | -€822 | -47.4% |
| Advances received on contracts in progress | 46 | €10,135 | €15,568 | +€5,433 | +53.6% |
| Taxes, remuneration and social security | 45 | €8,920 | €88 | -€8,832 | -99.0% |
| Taxes | 450/3 | €8,920 | €88 | -€8,832 | -99.0% |
| Other amounts payable | 47/48 | €6,007 | €5,805 | -€202 | -3.4% |
| Accrued charges and deferred income | 492/3 | - | €38,263 | +€38,263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,924 | €6,068 | -€1,856 | -23.4% |
| Other operating charges | 640/8 | €11,054 | €8,784 | -€2,270 | -20.5% |
| Gross operating margin | 9900 | €21,300 | €10,134 | -€11,165 | -52.4% |
| Operating profit (loss) | 9901 | €2,322 | -€4,717 | -€7,039 | |
| Financial income | 75/76B | €2 | €87 | +€85 | +4251.2% |
| Recurring financial income | 75 | €2 | €87 | +€85 | +4251.2% |
| Financial charges | 65/66B | €205 | €191 | -€13 | -6.5% |
| Recurring financial charges | 65 | €205 | €191 | -€13 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €2,119 | -€4,821 | -€6,940 | |
| Income taxes | 67/77 | €1,822 | €1,007 | -€816 | -44.8% |
| Profit (loss) for the period | 9904 | €297 | -€5,828 | -€6,125 | |
| Profit (loss) for the period to be appropriated | 9905 | €297 | -€5,828 | -€6,125 |
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 10 October 2026 via checked.be.