POLKA GREEN: 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.
POLKA GREEN
Largest movements
- Cash -€6,658
down €6,658 (-22.3%), from €29,840 to €23,182
mainly Net result for the year (-€5,101) and Tax, wage and social debts (-€4,994)
- Profit (loss) carried forward -€5,101
down €5,101 (-23.2%), from €21,957 to €16,856
- Tax, wage and social debts -€4,994
down €4,994 (-100%), from €4,994 to €0
- Other debts +€2,490
up €2,490 (+9,051%), from €28 to €2,517
- Trade debts +€973
up €973 (+567%), from €172 to €1,145
- Gross operating margin +€14,697
up €14,697 (+74.9%), from -€19,631 to -€4,934
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 | €30,150 | €23,536 | -€6,614 | -21.9% |
| Current assets | 29/58 | €30,150 | €23,536 | -€6,614 | -21.9% |
| Amounts receivable within one year | 40/41 | - | €295 | +€295 | |
| Other amounts receivable | 41 | - | €295 | +€295 | |
| Cash at bank and in hand | 54/58 | €29,840 | €23,182 | -€6,658 | -22.3% |
| Deferred charges and accrued income | 490/1 | €310 | €59 | -€251 | -81.0% |
| Total equity and liabilities | 10/49 | €30,150 | €23,536 | -€6,614 | -21.9% |
| Equity | 10/15 | €24,957 | €19,856 | -€5,101 | -20.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,957 | €16,856 | -€5,101 | -23.2% |
| Amounts payable | 17/49 | €5,193 | €3,680 | -€1,513 | -29.1% |
| Amounts payable within one year | 42/48 | €5,193 | €3,680 | -€1,513 | -29.1% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €172 | €1,145 | +€973 | +567% |
| Suppliers | 440/4 | €172 | €1,145 | +€973 | +567% |
| Taxes, remuneration and social security | 45 | €4,994 | €0 | -€4,994 | -100% |
| Taxes | 450/3 | €4,994 | €0 | -€4,994 | -100% |
| Other amounts payable | 47/48 | €28 | €2,517 | +€2,490 | +9,051% |
| Gross operating margin | 9900 | -€19,631 | -€4,934 | +€14,697 | +74.9% |
| Operating profit (loss) | 9901 | -€19,631 | -€4,934 | +€14,697 | +74.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €88 | €168 | +€80 | +91.9% |
| Recurring financial charges | 65 | €88 | €168 | +€80 | +91.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,719 | -€5,101 | +€14,618 | +74.1% |
| Income taxes | 67/77 | -€4 | €0 | +€4 | |
| Profit (loss) for the period | 9904 | -€19,715 | -€5,101 | +€14,614 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,715 | -€5,101 | +€14,614 | +74.1% |
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 29 October 2026 via checked.be.