POLL, DEMAECKER & CO: 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.
POLL, DEMAECKER & CO
Largest movements
- Receivables within one year -€10,854
down €10,854 (-68.0%), from €15,960 to €5,106
of which Other amounts receivable: -€10,854
- Intangible fixed assets -€3,001
down €3,001 (-100%), from €3,001 to €0
- Contributions -€15,000
down €15,000 (-75.0%), from €20,000 to €5,000
- Reserves +€8,335
up €8,335 (+15.9%), from €52,512 to €60,846
- Other debts -€4,174
down €4,174 (-81.6%), from €5,115 to €940
- Tax, wage and social debts -€2,192
down €2,192 (-100%), from €2,192 to €0
- Other operating charges -€25,942
down €25,942 (-97.5%), from €26,618 to €677
- Gross operating margin +€2,271
up €2,271 (+21.8%), from €10,412 to €12,683
- Taxes +€833
new in 2025: €833
- Depreciation -€386
down €386 (-11.2%), from €3,431 to €3,045
- Financial income -€268
down €268 (-33.8%), from €794 to €525
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 | €80,794 | €67,729 | -€13,064 | -16.2% |
| Fixed assets | 21/28 | €3,045 | €0 | -€3,045 | -100% |
| Intangible fixed assets | 21 | €3,001 | €0 | -€3,001 | -100% |
| Tangible fixed assets | 22/27 | €45 | €0 | -€45 | -100% |
| Furniture and vehicles | 24 | €45 | €0 | -€45 | -100% |
| Current assets | 29/58 | €77,748 | €67,729 | -€10,019 | -12.9% |
| Amounts receivable within one year | 40/41 | €15,960 | €5,106 | -€10,854 | -68.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €15,960 | €5,106 | -€10,854 | -68.0% |
| Current investments | 50/53 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €59,363 | €59,870 | +€507 | +0.9% |
| Deferred charges and accrued income | 490/1 | €2,426 | €2,753 | +€327 | +13.5% |
| Total equity and liabilities | 10/49 | €80,794 | €67,729 | -€13,064 | -16.2% |
| Equity | 10/15 | €72,512 | €65,846 | -€6,665 | -9.2% |
| Contributions | 10/11 | €20,000 | €5,000 | -€15,000 | -75.0% |
| Reserves | 13 | €52,512 | €60,846 | +€8,335 | +15.9% |
| Distributable reserves | 133 | €52,512 | €60,846 | +€8,335 | +15.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,282 | €1,883 | -€6,399 | -77.3% |
| Amounts payable within one year | 42/48 | €8,271 | €1,883 | -€6,388 | -77.2% |
| Trade debts | 44 | €964 | €943 | -€21 | -2.2% |
| Suppliers | 440/4 | €964 | €943 | -€21 | -2.2% |
| Taxes, remuneration and social security | 45 | €2,192 | €0 | -€2,192 | -100% |
| Taxes | 450/3 | €2,192 | €0 | -€2,192 | -100% |
| Other amounts payable | 47/48 | €5,115 | €940 | -€4,174 | -81.6% |
| Accrued charges and deferred income | 492/3 | €11 | €0 | -€11 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,431 | €3,045 | -€386 | -11.2% |
| Other operating charges | 640/8 | €26,618 | €677 | -€25,942 | -97.5% |
| Gross operating margin | 9900 | €10,412 | €12,683 | +€2,271 | +21.8% |
| Operating profit (loss) | 9901 | -€19,637 | €8,961 | +€28,598 | |
| Financial income | 75/76B | €794 | €525 | -€268 | -33.8% |
| Recurring financial income | 75 | €794 | €525 | -€268 | -33.8% |
| Financial charges | 65/66B | €297 | €318 | +€21 | +7.2% |
| Recurring financial charges | 65 | €297 | €318 | +€21 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,140 | €9,168 | +€28,308 | |
| Income taxes | 67/77 | - | €833 | +€833 | |
| Profit (loss) for the period | 9904 | -€19,140 | €8,335 | +€27,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,140 | €8,335 | +€27,475 |
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 26 October 2026 via checked.be.