Pollaris: what changed
Two fiscal 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.
Pollaris
Largest movements
- Cash -€37,881
down €37,881 (-83.1%), from €45,568 to €7,687
mainly Contributions, distributions and other (-€45,333) and Trade debts (-€26,275)
- Receivables within one year -€30,203
down €30,203 (-45.2%), from €66,787 to €36,584
of which Trade receivables: -€33,275
- Current investments +€24,045
up €24,045 (+1202.2%), from €2,000 to €26,045
- Reserves -€31,690
down €31,690 (-41.7%), from €76,082 to €44,392
- Trade debts -€26,275
down €26,275 (-78.5%), from €33,473 to €7,198
- Other debts +€10,539
up €10,539 (+10.9%), from €97,021 to €107,559
- Gross operating margin +€12,635
up €12,635 (+128.9%), from €9,805 to €22,440
- Financial charges +€4,161
up €4,161 (+5517.1%), from €75 to €4,236
- Staff costs +€3,921
up €3,921, from -€3,921 to €0
- Taxes +€1,184
up €1,184 (+39.3%), from €3,016 to €4,200
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 | €220,356 | €176,477 | -€43,879 | -19.9% |
| Fixed assets | 21/28 | €106,000 | €106,000 | = | 0.0% |
| Financial fixed assets | 28 | €106,000 | €106,000 | = | 0.0% |
| Current assets | 29/58 | €114,356 | €70,477 | -€43,879 | -38.4% |
| Amounts receivable within one year | 40/41 | €66,787 | €36,584 | -€30,203 | -45.2% |
| Trade receivables | 40 | €66,550 | €33,275 | -€33,275 | -50.0% |
| Other amounts receivable | 41 | €237 | €3,309 | +€3,072 | +1294.5% |
| Current investments | 50/53 | €2,000 | €26,045 | +€24,045 | +1202.2% |
| Cash at bank and in hand | 54/58 | €45,568 | €7,687 | -€37,881 | -83.1% |
| Deferred charges and accrued income | 490/1 | - | €161 | +€161 | |
| Total equity and liabilities | 10/49 | €220,356 | €176,477 | -€43,879 | -19.9% |
| Equity | 10/15 | €78,082 | €46,392 | -€31,690 | -40.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €76,082 | €44,392 | -€31,690 | -41.7% |
| Distributable reserves | 133 | €76,082 | €44,392 | -€31,690 | -41.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €142,274 | €130,085 | -€12,189 | -8.6% |
| Amounts payable within one year | 42/48 | €142,274 | €127,968 | -€14,305 | -10.1% |
| Trade debts | 44 | €33,473 | €7,198 | -€26,275 | -78.5% |
| Suppliers | 440/4 | €33,473 | €7,198 | -€26,275 | -78.5% |
| Taxes, remuneration and social security | 45 | €11,780 | €13,212 | +€1,431 | +12.1% |
| Taxes | 450/3 | €11,780 | €13,212 | +€1,431 | +12.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €97,021 | €107,559 | +€10,539 | +10.9% |
| Accrued charges and deferred income | 492/3 | - | €2,116 | +€2,116 | |
| Remuneration, social security and pensions | 62 | -€3,921 | €0 | +€3,921 | |
| Other operating charges | 640/8 | €387 | €425 | +€37 | +9.7% |
| Gross operating margin | 9900 | €9,805 | €22,440 | +€12,635 | +128.9% |
| Operating profit (loss) | 9901 | €13,339 | €22,016 | +€8,677 | +65.1% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €75 | €4,236 | +€4,161 | +5517.1% |
| Recurring financial charges | 65 | €75 | €4,236 | +€4,161 | +5517.1% |
| Profit (loss) for the period before taxes | 9903 | €13,263 | €17,844 | +€4,580 | +34.5% |
| Income taxes | 67/77 | €3,016 | €4,200 | +€1,184 | +39.3% |
| Profit (loss) for the period | 9904 | €10,247 | €13,644 | +€3,396 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,247 | €13,644 | +€3,396 | +33.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.