POLLENTIER BENNY: 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.
POLLENTIER BENNY
Largest movements
- Tangible fixed assets -€29,628
down €29,628 (-25.7%), from €115,182 to €85,554
of which Furniture and vehicles: -€19,299
- Cash +€22,765
up €22,765 (+27.5%), from €82,721 to €105,485
mainly Depreciation (+€33,088) and Receivables within one year (+€8,853)
- Receivables within one year -€8,853
down €8,853 (-16.4%), from €54,129 to €45,276
of which Trade receivables: -€6,214
- Other debts -€8,555
down €8,555 (-100%), from €8,555 to €0
- Profit (loss) carried forward -€7,137
down €7,137 (-148%), from -€4,825 to -€11,961
- Gross operating margin -€60,386
down €60,386 (-64.8%), from €93,132 to €32,746
- Other operating charges -€15,711
down €15,711 (-71.3%), from €22,038 to €6,327
- Depreciation -€6,147
down €6,147 (-15.7%), from €39,235 to €33,088
- Taxes -€2,982
down €2,982 (-88.5%), from €3,372 to €389
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.
Derived cash bridge
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 | €255,349 | €239,657 | -€15,692 | -6.1% |
| Fixed assets | 21/28 | €115,232 | €85,604 | -€29,628 | -25.7% |
| Tangible fixed assets | 22/27 | €115,182 | €85,554 | -€29,628 | -25.7% |
| Plant, machinery and equipment | 23 | €27,566 | €18,552 | -€9,014 | -32.7% |
| Furniture and vehicles | 24 | €77,856 | €58,557 | -€19,299 | -24.8% |
| Other tangible fixed assets | 26 | €9,760 | €8,445 | -€1,315 | -13.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €140,117 | €154,053 | +€13,936 | +9.9% |
| Amounts receivable within one year | 40/41 | €54,129 | €45,276 | -€8,853 | -16.4% |
| Trade receivables | 40 | €17,708 | €11,494 | -€6,214 | -35.1% |
| Other amounts receivable | 41 | €36,420 | €33,782 | -€2,639 | -7.2% |
| Cash at bank and in hand | 54/58 | €82,721 | €105,485 | +€22,765 | +27.5% |
| Deferred charges and accrued income | 490/1 | €3,267 | €3,292 | +€24 | +0.7% |
| Total equity and liabilities | 10/49 | €255,349 | €239,657 | -€15,692 | -6.1% |
| Equity | 10/15 | €246,794 | €239,657 | -€7,137 | -2.9% |
| Contributions | 10/11 | €152,236 | €152,236 | = | 0.0% |
| Reserves | 13 | €99,383 | €99,383 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,820 | €4,820 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,820 | €2,960 | -€1,860 | -38.6% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €94,564 | €94,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,825 | -€11,961 | -€7,137 | -148% |
| Amounts payable | 17/49 | €8,555 | €0 | -€8,555 | -100% |
| Amounts payable within one year | 42/48 | €8,555 | €0 | -€8,555 | -100% |
| Other amounts payable | 47/48 | €8,555 | €0 | -€8,555 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,235 | €33,088 | -€6,147 | -15.7% |
| Other operating charges | 640/8 | €22,038 | €6,327 | -€15,711 | -71.3% |
| Gross operating margin | 9900 | €93,132 | €32,746 | -€60,386 | -64.8% |
| Operating profit (loss) | 9901 | €31,860 | -€6,669 | -€38,529 | |
| Financial income | 75/76B | - | €139 | +€139 | |
| Recurring financial income | 75 | - | €139 | +€139 | |
| Financial charges | 65/66B | €178 | €218 | +€41 | +23.0% |
| Recurring financial charges | 65 | €178 | €218 | +€41 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €31,682 | -€6,748 | -€38,430 | |
| Income taxes | 67/77 | €3,372 | €389 | -€2,982 | -88.5% |
| Profit (loss) for the period | 9904 | €28,311 | -€7,137 | -€35,448 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,311 | -€7,137 | -€35,448 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.