POLLENTIER NINA: 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 NINA
Largest movements
- Cash +€274,861
up €274,861 (+129%), from €212,454 to €487,315
mainly Current investments (+€183,473) and Net result for the year (+€70,637)
- Current investments -€183,473
down €183,473 (-41.4%), from €443,677 to €260,204
- Receivables within one year -€15,000
no longer reported in 2025 (was €15,000)
- Reserves +€70,637
up €70,637 (+11.6%), from €607,998 to €678,635
- Other debts +€14,587
up €14,587 (+39.0%), from €37,370 to €51,957
- Tax, wage and social debts -€11,075
down €11,075 (-70.4%), from €15,725 to €4,650
of which Taxes: -€6,212
- Financial charges -€7,844
down €7,844 (-65.7%), from €11,947 to €4,104
of which Non-recurring financial charges: -€8,985
- Gross operating margin -€4,826
down €4,826 (-4.8%), from €99,703 to €94,877
- Depreciation -€3,682
down €3,682 (-45.4%), from €8,108 to €4,426
- Taxes +€3,014
up €3,014 (+9.7%), from €31,153 to €34,167
- Financial income -€2,537
down €2,537 (-11.8%), from €21,455 to €18,918
of which Financial income: -€6,388
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 | €688,130 | €763,084 | +€74,953 | +10.9% |
| Fixed assets | 21/28 | €14,530 | €10,104 | -€4,426 | -30.5% |
| Tangible fixed assets | 22/27 | €14,530 | €10,104 | -€4,426 | -30.5% |
| Plant, machinery and equipment | 23 | €2,931 | €2,093 | -€838 | -28.6% |
| Furniture and vehicles | 24 | €5,094 | €2,792 | -€2,302 | -45.2% |
| Other tangible fixed assets | 26 | €6,505 | €5,219 | -€1,286 | -19.8% |
| Current assets | 29/58 | €673,600 | €752,979 | +€79,379 | +11.8% |
| Stocks and contracts in progress | 3 | €1,408 | €1,079 | -€329 | -23.4% |
| Contracts in progress | 37 | €1,408 | €1,079 | -€329 | -23.4% |
| Amounts receivable within one year | 40/41 | €15,000 | - | -€15,000 | |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Current investments | 50/53 | €443,677 | €260,204 | -€183,473 | -41.4% |
| Cash at bank and in hand | 54/58 | €212,454 | €487,315 | +€274,861 | +129% |
| Deferred charges and accrued income | 490/1 | €1,061 | €4,381 | +€3,320 | +313% |
| Total equity and liabilities | 10/49 | €688,130 | €763,084 | +€74,953 | +10.9% |
| Equity | 10/15 | €626,598 | €697,235 | +€70,637 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €607,998 | €678,635 | +€70,637 | +11.6% |
| Distributable reserves | 133 | €607,998 | €678,635 | +€70,637 | +11.6% |
| Amounts payable | 17/49 | €61,532 | €65,848 | +€4,316 | +7.0% |
| Amounts payable within one year | 42/48 | €58,943 | €62,686 | +€3,743 | +6.4% |
| Trade debts | 44 | €5,847 | €6,079 | +€231 | +4.0% |
| Suppliers | 440/4 | €5,847 | €6,079 | +€231 | +4.0% |
| Taxes, remuneration and social security | 45 | €15,725 | €4,650 | -€11,075 | -70.4% |
| Taxes | 450/3 | €10,862 | €4,650 | -€6,212 | -57.2% |
| Remuneration and social security | 454/9 | €4,863 | - | -€4,863 | |
| Other amounts payable | 47/48 | €37,370 | €51,957 | +€14,587 | +39.0% |
| Accrued charges and deferred income | 492/3 | €2,589 | €3,162 | +€573 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,108 | €4,426 | -€3,682 | -45.4% |
| Other operating charges | 640/8 | €539 | €462 | -€78 | -14.4% |
| Gross operating margin | 9900 | €99,703 | €94,877 | -€4,826 | -4.8% |
| Operating profit (loss) | 9901 | €91,056 | €89,989 | -€1,066 | -1.2% |
| Financial income | 75/76B | €21,455 | €18,918 | -€2,537 | -11.8% |
| Recurring financial income | 75 | €21,455 | €15,067 | -€6,388 | -29.8% |
| Non-recurring financial income | 76B | - | €3,851 | +€3,851 | |
| Financial charges | 65/66B | €11,947 | €4,104 | -€7,844 | -65.7% |
| Recurring financial charges | 65 | €2,962 | €4,104 | +€1,141 | +38.5% |
| Non-recurring financial charges | 66B | €8,985 | - | -€8,985 | |
| Profit (loss) for the period before taxes | 9903 | €100,563 | €104,804 | +€4,241 | +4.2% |
| Transfer from deferred taxes | 780 | €26 | - | -€26 | |
| Income taxes | 67/77 | €31,153 | €34,167 | +€3,014 | +9.7% |
| Profit (loss) for the period | 9904 | €69,437 | €70,637 | +€1,200 | +1.7% |
| Transfer from tax-exempt reserves | 789 | €79 | - | -€79 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,516 | €70,637 | +€1,121 | +1.6% |
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 28 October 2026 via checked.be.