Pollentier: 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.
Pollentier
Largest movements
- Tangible fixed assets +€26,564
up €26,564 (+42.1%), from €63,122 to €89,686
of which Furniture and vehicles: +€33,361
- Stocks and contracts +€8,308
new in 2025: €8,308
of which Contracts in progress: +€6,768
- Deferred charges and accrued income +€3,333
up €3,333 (+461.5%), from €722 to €4,055
- Cash -€2,503
down €2,503 (-4.5%), from €55,450 to €52,948
mainly Investment in fixed assets (net) (-€44,478) and Stocks and contracts (-€8,308)
- Receivables within one year -€1,627
down €1,627 (-24.4%), from €6,661 to €5,033
of which Trade receivables: -€3,123
- Debts after one year +€17,129
up €17,129 (+68.5%), from €25,000 to €42,129
- Current portion of long-term debt +€7,703
up €7,703 (+92.4%), from €8,333 to €16,036
- Reserves +€4,375
up €4,375 (+8.9%), from €49,195 to €53,570
- Other debts +€4,283
up €4,283 (+11.2%), from €38,214 to €42,497
- Trade debts +€3,337
up €3,337 (+3423.4%), from €97 to €3,435
- Gross operating margin -€27,397
down €27,397 (-51.0%), from €53,686 to €26,290
- Depreciation +€8,640
up €8,640 (+92.9%), from €9,300 to €17,940
- Taxes -€6,398
down €6,398 (-83.5%), from €7,663 to €1,265
- Financial charges +€1,318
up €1,318 (+303.7%), from €434 to €1,752
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 | €126,118 | €160,167 | +€34,049 | +27.0% |
| Fixed assets | 21/28 | €63,285 | €89,823 | +€26,539 | +41.9% |
| Intangible fixed assets | 21 | €163 | €138 | -€25 | -15.4% |
| Tangible fixed assets | 22/27 | €63,122 | €89,686 | +€26,564 | +42.1% |
| Plant, machinery and equipment | 23 | €59,913 | €53,115 | -€6,797 | -11.3% |
| Furniture and vehicles | 24 | €3,210 | €36,570 | +€33,361 | +1039.4% |
| Current assets | 29/58 | €62,833 | €70,343 | +€7,510 | +12.0% |
| Stocks and contracts in progress | 3 | - | €8,308 | +€8,308 | |
| Stocks | 30/36 | - | €1,540 | +€1,540 | |
| Contracts in progress | 37 | - | €6,768 | +€6,768 | |
| Amounts receivable within one year | 40/41 | €6,661 | €5,033 | -€1,627 | -24.4% |
| Trade receivables | 40 | €3,123 | - | -€3,123 | |
| Other amounts receivable | 41 | €3,537 | €5,033 | +€1,496 | +42.3% |
| Cash at bank and in hand | 54/58 | €55,450 | €52,948 | -€2,503 | -4.5% |
| Deferred charges and accrued income | 490/1 | €722 | €4,055 | +€3,333 | +461.5% |
| Total equity and liabilities | 10/49 | €126,118 | €160,167 | +€34,049 | +27.0% |
| Equity | 10/15 | €51,695 | €56,070 | +€4,375 | +8.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €49,195 | €53,570 | +€4,375 | +8.9% |
| Distributable reserves | 133 | €49,195 | €53,570 | +€4,375 | +8.9% |
| Amounts payable | 17/49 | €74,422 | €104,096 | +€29,674 | +39.9% |
| Amounts payable after more than one year | 17 | €25,000 | €42,129 | +€17,129 | +68.5% |
| Financial debts | 170/4 | €25,000 | €42,129 | +€17,129 | +68.5% |
| Amounts payable within one year | 42/48 | €49,422 | €61,967 | +€12,545 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €8,333 | €16,036 | +€7,703 | +92.4% |
| Trade debts | 44 | €97 | €3,435 | +€3,337 | +3423.4% |
| Suppliers | 440/4 | €97 | €3,435 | +€3,337 | +3423.4% |
| Taxes, remuneration and social security | 45 | €2,778 | - | -€2,778 | |
| Taxes | 450/3 | €2,778 | - | -€2,778 | |
| Other amounts payable | 47/48 | €38,214 | €42,497 | +€4,283 | +11.2% |
| Non-recurring operating income | 76A | €24,997 | - | -€24,997 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,300 | €17,940 | +€8,640 | +92.9% |
| Other operating charges | 640/8 | €1,084 | €958 | -€125 | -11.6% |
| Non-recurring operating charges | 66A | €196 | - | -€196 | |
| Gross operating margin | 9900 | €53,686 | €26,290 | -€27,397 | -51.0% |
| Operating profit (loss) | 9901 | €43,106 | €7,391 | -€35,715 | -82.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €434 | €1,752 | +€1,318 | +303.7% |
| Recurring financial charges | 65 | €434 | €1,752 | +€1,318 | +303.7% |
| Profit (loss) for the period before taxes | 9903 | €42,672 | €5,640 | -€37,032 | -86.8% |
| Income taxes | 67/77 | €7,663 | €1,265 | -€6,398 | -83.5% |
| Profit (loss) for the period | 9904 | €35,009 | €4,375 | -€30,635 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,009 | €4,375 | -€30,635 | -87.5% |
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.