POLLENSA: 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.
POLLENSA
Largest movements
- Receivables after one year -€361,948
down €361,948 (-66.8%), from €542,207 to €180,259
- Cash +€190,437
up €190,437 (+256.6%), from €74,207 to €264,643
mainly Receivables after one year (+€361,948) and Net result for the year (+€25,251)
- Receivables within one year +€153,494
up €153,494 (+59.9%), from €256,116 to €409,611
of which Trade receivables: +€103,554
- Tangible fixed assets +€46,617
up €46,617 (+503.4%), from €9,260 to €55,877
- Profit (loss) carried forward +€25,241
up €25,241 (+3.2%), from -€783,442 to -€758,201
- Gross operating margin +€84,452
up €84,452 (+24.6%), from €342,910 to €427,362
- Staff costs +€71,152
up €71,152 (+22.6%), from €314,573 to €385,725
- Depreciation -€6,888
down €6,888 (-65.1%), from €10,581 to €3,692
- Other operating charges +€4,695
up €4,695 (+38.9%), from €12,056 to €16,751
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 | €918,576 | €950,677 | +€32,100 | +3.5% |
| Fixed assets | 21/28 | €46,046 | €96,163 | +€50,117 | +108.8% |
| Tangible fixed assets | 22/27 | €9,260 | €55,877 | +€46,617 | +503.4% |
| Other tangible fixed assets | 26 | €9,260 | €55,877 | +€46,617 | +503.4% |
| Financial fixed assets | 28 | €36,786 | €40,286 | +€3,500 | +9.5% |
| Current assets | 29/58 | €872,530 | €854,513 | -€18,017 | -2.1% |
| Amounts receivable after more than one year | 29 | €542,207 | €180,259 | -€361,948 | -66.8% |
| Trade receivables | 290 | €542,207 | €180,259 | -€361,948 | -66.8% |
| Amounts receivable within one year | 40/41 | €256,116 | €409,611 | +€153,494 | +59.9% |
| Trade receivables | 40 | €237,587 | €341,142 | +€103,554 | +43.6% |
| Other amounts receivable | 41 | €18,529 | €68,469 | +€49,940 | +269.5% |
| Cash at bank and in hand | 54/58 | €74,207 | €264,643 | +€190,437 | +256.6% |
| Total equity and liabilities | 10/49 | €918,576 | €950,677 | +€32,100 | +3.5% |
| Equity | 10/15 | €756,629 | €781,870 | +€25,241 | +3.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,521,521 | €1,521,521 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,519,666 | €1,519,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€783,442 | -€758,201 | +€25,241 | +3.2% |
| Amounts payable | 17/49 | €161,948 | €168,807 | +€6,859 | +4.2% |
| Amounts payable within one year | 42/48 | €160,076 | €168,446 | +€8,370 | +5.2% |
| Trade debts | 44 | €91,749 | €97,704 | +€5,955 | +6.5% |
| Suppliers | 440/4 | €91,749 | €97,704 | +€5,955 | +6.5% |
| Taxes, remuneration and social security | 45 | €65,243 | €68,093 | +€2,850 | +4.4% |
| Taxes | 450/3 | €9,777 | €26,794 | +€17,017 | +174.0% |
| Remuneration and social security | 454/9 | €55,465 | €41,299 | -€14,167 | -25.5% |
| Other amounts payable | 47/48 | €3,084 | €2,649 | -€435 | -14.1% |
| Accrued charges and deferred income | 492/3 | €1,871 | €360 | -€1,511 | -80.7% |
| Non-recurring operating income | 76A | - | €3,125 | +€3,125 | |
| Remuneration, social security and pensions | 62 | €314,573 | €385,725 | +€71,152 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,581 | €3,692 | -€6,888 | -65.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€742 | €626 | +€1,367 | |
| Other operating charges | 640/8 | €12,056 | €16,751 | +€4,695 | +38.9% |
| Non-recurring operating charges | 66A | €1,806 | €703 | -€1,103 | -61.1% |
| Gross operating margin | 9900 | €342,910 | €427,362 | +€84,452 | +24.6% |
| Operating profit (loss) | 9901 | €4,635 | €19,865 | +€15,230 | +328.6% |
| Financial income | 75/76B | €18,536 | €18,877 | +€341 | +1.8% |
| Recurring financial income | 75 | €18,529 | €18,877 | +€348 | +1.9% |
| Non-recurring financial income | 76B | €7 | - | -€7 | |
| Financial charges | 65/66B | €14,671 | €13,491 | -€1,180 | -8.0% |
| Recurring financial charges | 65 | €14,671 | €13,491 | -€1,180 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €8,500 | €25,251 | +€16,751 | +197.1% |
| Profit (loss) for the period | 9904 | €8,500 | €25,251 | +€16,751 | +197.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,500 | €25,251 | +€16,751 | +197.1% |
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 28 September 2026 via checked.be.