POLLENTIA: 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.
POLLENTIA
Largest movements
- Receivables within one year -€386,935
down €386,935 (-27.1%), from €1.4m to €1.0m
of which Trade receivables: -€328,564
- Tangible fixed assets +€172,033
up €172,033 (+27.5%), from €625,599 to €797,631
of which Land and buildings: +€303,459
- Cash +€103,643
up €103,643 (+47.9%), from €216,589 to €320,232
mainly Receivables within one year (+€386,935) and Net result for the year (+€161,473)
- Receivables after one year +€100,000
up €100,000 (+67.4%), from €148,403 to €248,403
of which Trade receivables: +€80,000
- Deferred charges and accrued income -€53,568
down €53,568 (-70.7%), from €75,732 to €22,165
- Trade debts -€210,263
down €210,263 (-25.6%), from €821,438 to €611,176
- Short-term financial debts -€152,672
down €152,672 (-26.8%), from €568,875 to €416,203
- Debts after one year +€151,296
up €151,296 (+56.1%), from €269,475 to €420,771
- Reserves +€131,589
up €131,589 (+17.4%), from €754,280 to €885,869
of which Distributable reserves: +€131,589
- Accrued charges and deferred income -€43,713
down €43,713 (-39.7%), from €110,000 to €66,287
- Gross operating margin +€226,377
up €226,377 (+18.0%), from €1.3m to €1.5m
- Staff costs +€123,286
up €123,286 (+12.8%), from €964,542 to €1.1m
- Taxes +€31,374
up €31,374 (+69.3%), from €45,246 to €76,620
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 | €2,681,751 | €2,628,626 | -€53,126 | -2.0% |
| Fixed assets | 21/28 | €628,270 | €800,303 | +€172,033 | +27.4% |
| Tangible fixed assets | 22/27 | €625,599 | €797,631 | +€172,033 | +27.5% |
| Land and buildings | 22 | €357,819 | €661,278 | +€303,459 | +84.8% |
| Plant, machinery and equipment | 23 | €47,515 | €31,929 | -€15,586 | -32.8% |
| Furniture and vehicles | 24 | €114,438 | €104,424 | -€10,014 | -8.8% |
| Leasing and similar rights | 25 | €1,100 | €0 | -€1,100 | -100.0% |
| Assets under construction and advance payments | 27 | €104,726 | €0 | -€104,726 | -100.0% |
| Financial fixed assets | 28 | €2,672 | €2,672 | = | 0.0% |
| Current assets | 29/58 | €2,053,481 | €1,828,323 | -€225,158 | -11.0% |
| Amounts receivable after more than one year | 29 | €148,403 | €248,403 | +€100,000 | +67.4% |
| Trade receivables | 290 | €18,403 | €98,403 | +€80,000 | +434.7% |
| Other amounts receivable | 291 | €130,000 | €150,000 | +€20,000 | +15.4% |
| Stocks and contracts in progress | 3 | €185,716 | €172,417 | -€13,298 | -7.2% |
| Stocks | 30/36 | €185,716 | €172,417 | -€13,298 | -7.2% |
| Amounts receivable within one year | 40/41 | €1,427,041 | €1,040,106 | -€386,935 | -27.1% |
| Trade receivables | 40 | €1,220,418 | €891,855 | -€328,564 | -26.9% |
| Other amounts receivable | 41 | €206,622 | €148,251 | -€58,371 | -28.3% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €216,589 | €320,232 | +€103,643 | +47.9% |
| Deferred charges and accrued income | 490/1 | €75,732 | €22,165 | -€53,568 | -70.7% |
| Total equity and liabilities | 10/49 | €2,681,751 | €2,628,626 | -€53,126 | -2.0% |
| Equity | 10/15 | €772,880 | €904,469 | +€131,589 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €754,280 | €885,869 | +€131,589 | +17.4% |
| Tax-exempt reserves | 132 | €6,387 | €6,387 | = | 0.0% |
| Distributable reserves | 133 | €747,892 | €879,482 | +€131,589 | +17.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,908,871 | €1,724,157 | -€184,715 | -9.7% |
| Amounts payable after more than one year | 17 | €269,475 | €420,771 | +€151,296 | +56.1% |
| Financial debts | 170/4 | €269,475 | €420,771 | +€151,296 | +56.1% |
| Amounts payable within one year | 42/48 | €1,529,396 | €1,237,098 | -€292,298 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €69,270 | €97,971 | +€28,701 | +41.4% |
| Financial debts | 43 | €568,875 | €416,203 | -€152,672 | -26.8% |
| Credit institutions | 430/8 | €568,875 | €416,203 | -€152,672 | -26.8% |
| Trade debts | 44 | €821,438 | €611,176 | -€210,263 | -25.6% |
| Suppliers | 440/4 | €821,438 | €611,176 | -€210,263 | -25.6% |
| Taxes, remuneration and social security | 45 | €62,201 | €81,229 | +€19,028 | +30.6% |
| Taxes | 450/3 | €3,777 | €25,386 | +€21,610 | +572.2% |
| Remuneration and social security | 454/9 | €58,424 | €55,843 | -€2,582 | -4.4% |
| Other amounts payable | 47/48 | €7,611 | €30,519 | +€22,908 | +301.0% |
| Accrued charges and deferred income | 492/3 | €110,000 | €66,287 | -€43,713 | -39.7% |
| Remuneration, social security and pensions | 62 | €964,542 | €1,087,828 | +€123,286 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,715 | €88,076 | +€361 | +0.4% |
| Other operating charges | 640/8 | €16,747 | €29,114 | +€12,367 | +73.8% |
| Gross operating margin | 9900 | €1,257,919 | €1,484,296 | +€226,377 | +18.0% |
| Operating profit (loss) | 9901 | €188,914 | €279,278 | +€90,363 | +47.8% |
| Financial income | 75/76B | €6,942 | €14,774 | +€7,832 | +112.8% |
| Recurring financial income | 75 | €6,942 | €14,774 | +€7,832 | +112.8% |
| Financial charges | 65/66B | €60,934 | €55,958 | -€4,976 | -8.2% |
| Recurring financial charges | 65 | €60,934 | €55,958 | -€4,976 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €134,922 | €238,093 | +€103,171 | +76.5% |
| Income taxes | 67/77 | €45,246 | €76,620 | +€31,374 | +69.3% |
| Profit (loss) for the period | 9904 | €89,676 | €161,473 | +€71,797 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,676 | €161,473 | +€71,797 | +80.1% |
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.