Poll Kopp Construction: 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 Kopp Construction
Largest movements
- Receivables within one year +€48,832
up €48,832 (+26.5%), from €184,267 to €233,099
of which Other amounts receivable: +€66,576
- Stocks and contracts -€33,932
no longer reported in 2025 (was €33,932)
- Cash +€14,510
up €14,510 (+835.0%), from €1,738 to €16,248
mainly Stocks and contracts (+€33,932) and Net result for the year (+€28,195)
- Tangible fixed assets -€10,276
down €10,276 (-52.5%), from €19,579 to €9,303
of which Furniture and vehicles: -€11,831
- Debts after one year -€33,184
down €33,184 (-25.9%), from €128,215 to €95,032
- Trade debts +€24,348
up €24,348 (+548.3%), from €4,441 to €28,789
- Other debts +€19,923
up €19,923 (+25874.0%), from €77 to €20,000
- Profit (loss) carried forward +€8,195
up €8,195 (+13.9%), from €59,134 to €67,330
- Current portion of long-term debt -€3,576
down €3,576 (-8.7%), from €40,996 to €37,421
- Gross operating margin +€28,531
up €28,531 (+127.2%), from €22,437 to €50,968
- Taxes -€13,443
down €13,443 (-85.1%), from €15,792 to €2,350
- Depreciation -€7,579
down €7,579 (-72.7%), from €10,426 to €2,847
- Financial charges +€4,322
up €4,322 (+67.1%), from €6,440 to €10,762
- Other operating charges +€2,516
up €2,516 (+58.5%), from €4,298 to €6,814
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 | €243,701 | €263,499 | +€19,798 | +8.1% |
| Fixed assets | 21/28 | €22,379 | €12,103 | -€10,276 | -45.9% |
| Tangible fixed assets | 22/27 | €19,579 | €9,303 | -€10,276 | -52.5% |
| Plant, machinery and equipment | 23 | €3,699 | €5,254 | +€1,555 | +42.0% |
| Furniture and vehicles | 24 | €15,880 | €4,048 | -€11,831 | -74.5% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €221,322 | €251,396 | +€30,074 | +13.6% |
| Stocks and contracts in progress | 3 | €33,932 | - | -€33,932 | |
| Contracts in progress | 37 | €33,932 | - | -€33,932 | |
| Amounts receivable within one year | 40/41 | €184,267 | €233,099 | +€48,832 | +26.5% |
| Trade receivables | 40 | €53,739 | €35,995 | -€17,744 | -33.0% |
| Other amounts receivable | 41 | €130,528 | €197,104 | +€66,576 | +51.0% |
| Cash at bank and in hand | 54/58 | €1,738 | €16,248 | +€14,510 | +835.0% |
| Deferred charges and accrued income | 490/1 | €1,386 | €2,049 | +€663 | +47.9% |
| Total equity and liabilities | 10/49 | €243,701 | €263,499 | +€19,798 | +8.1% |
| Equity | 10/15 | €64,634 | €72,830 | +€8,195 | +12.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,134 | €67,330 | +€8,195 | +13.9% |
| Amounts payable | 17/49 | €179,066 | €190,669 | +€11,603 | +6.5% |
| Amounts payable after more than one year | 17 | €128,215 | €95,032 | -€33,184 | -25.9% |
| Financial debts | 170/4 | €128,215 | €95,032 | -€33,184 | -25.9% |
| Amounts payable within one year | 42/48 | €45,514 | €88,644 | +€43,130 | +94.8% |
| Current portion of amounts payable after more than one year | 42 | €40,996 | €37,421 | -€3,576 | -8.7% |
| Trade debts | 44 | €4,441 | €28,789 | +€24,348 | +548.3% |
| Suppliers | 440/4 | €4,441 | €28,789 | +€24,348 | +548.3% |
| Taxes, remuneration and social security | 45 | - | €2,434 | +€2,434 | |
| Taxes | 450/3 | - | €2,434 | +€2,434 | |
| Other amounts payable | 47/48 | €77 | €20,000 | +€19,923 | +25874.0% |
| Accrued charges and deferred income | 492/3 | €5,337 | €6,994 | +€1,656 | +31.0% |
| Non-recurring operating income | 76A | €1,981 | €10,750 | +€8,769 | +442.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,426 | €2,847 | -€7,579 | -72.7% |
| Other operating charges | 640/8 | €4,298 | €6,814 | +€2,516 | +58.5% |
| Gross operating margin | 9900 | €22,437 | €50,968 | +€28,531 | +127.2% |
| Operating profit (loss) | 9901 | €7,713 | €41,307 | +€33,594 | +435.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.9% |
| Financial charges | 65/66B | €6,440 | €10,762 | +€4,322 | +67.1% |
| Recurring financial charges | 65 | €6,440 | €10,762 | +€4,322 | +67.1% |
| Profit (loss) for the period before taxes | 9903 | €1,274 | €30,545 | +€29,271 | +2297.5% |
| Income taxes | 67/77 | €15,792 | €2,350 | -€13,443 | -85.1% |
| Profit (loss) for the period | 9904 | -€14,518 | €28,195 | +€42,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,518 | €28,195 | +€42,714 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.