POLLET CHRIS: 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.
POLLET CHRIS
Largest movements
- Current investments +€84,265
new in 2025: €84,265
- Cash -€54,795
down €54,795 (-30.6%), from €179,131 to €124,336
mainly Current investments (-€84,265) and Other debts (-€15,662)
- Stocks and contracts -€4,349
down €4,349 (-9.8%), from €44,245 to €39,896
- Tangible fixed assets -€4,112
down €4,112 (-25.0%), from €16,459 to €12,346
of which Plant, machinery and equipment: -€2,754
- Reserves +€38,440
up €38,440 (+17.0%), from €225,488 to €263,928
of which Distributable reserves: +€38,440
- Other debts -€15,662
down €15,662 (-66.3%), from €23,616 to €7,954
- Gross operating margin +€7,609
up €7,609 (+4.4%), from €172,484 to €180,093
- Staff costs +€3,481
up €3,481 (+3.0%), from €115,878 to €119,359
- Taxes +€1,993
up €1,993 (+15.1%), from €13,204 to €15,198
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 | €300,883 | €321,712 | +€20,829 | +6.9% |
| Fixed assets | 21/28 | €16,459 | €12,346 | -€4,112 | -25.0% |
| Tangible fixed assets | 22/27 | €16,459 | €12,346 | -€4,112 | -25.0% |
| Plant, machinery and equipment | 23 | €14,627 | €11,873 | -€2,754 | -18.8% |
| Furniture and vehicles | 24 | €1,128 | €473 | -€655 | -58.1% |
| Other tangible fixed assets | 26 | €703 | €0 | -€703 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €284,425 | €309,365 | +€24,941 | +8.8% |
| Stocks and contracts in progress | 3 | €44,245 | €39,896 | -€4,349 | -9.8% |
| Stocks | 30/36 | €44,245 | €39,896 | -€4,349 | -9.8% |
| Amounts receivable within one year | 40/41 | €45,175 | €44,912 | -€263 | -0.6% |
| Trade receivables | 40 | €45,070 | €39,850 | -€5,220 | -11.6% |
| Other amounts receivable | 41 | €105 | €5,062 | +€4,957 | +4,729% |
| Current investments | 50/53 | - | €84,265 | +€84,265 | |
| Cash at bank and in hand | 54/58 | €179,131 | €124,336 | -€54,795 | -30.6% |
| Deferred charges and accrued income | 490/1 | €15,873 | €15,956 | +€83 | +0.5% |
| Total equity and liabilities | 10/49 | €300,883 | €321,712 | +€20,829 | +6.9% |
| Equity | 10/15 | €245,488 | €283,928 | +€38,440 | +15.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €225,488 | €263,928 | +€38,440 | +17.0% |
| Non-distributable reserves | 130/1 | €7,065 | €7,065 | = | 0.0% |
| Other | 1319 | €7,065 | €7,065 | = | 0.0% |
| Distributable reserves | 133 | €218,423 | €256,863 | +€38,440 | +17.6% |
| Amounts payable | 17/49 | €55,395 | €37,784 | -€17,612 | -31.8% |
| Amounts payable within one year | 42/48 | €55,395 | €37,784 | -€17,612 | -31.8% |
| Trade debts | 44 | €19,626 | €19,534 | -€92 | -0.5% |
| Suppliers | 440/4 | €19,626 | €19,534 | -€92 | -0.5% |
| Taxes, remuneration and social security | 45 | €12,153 | €10,296 | -€1,857 | -15.3% |
| Taxes | 450/3 | €5,956 | €3,531 | -€2,425 | -40.7% |
| Remuneration and social security | 454/9 | €6,197 | €6,765 | +€567 | +9.2% |
| Other amounts payable | 47/48 | €23,616 | €7,954 | -€15,662 | -66.3% |
| Remuneration, social security and pensions | 62 | €115,878 | €119,359 | +€3,481 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,615 | €4,112 | -€503 | -10.9% |
| Other operating charges | 640/8 | €1,085 | €1,127 | +€41 | +3.8% |
| Gross operating margin | 9900 | €172,484 | €180,093 | +€7,609 | +4.4% |
| Operating profit (loss) | 9901 | €50,905 | €55,495 | +€4,590 | +9.0% |
| Financial income | 75/76B | €1,502 | €2,836 | +€1,334 | +88.8% |
| Recurring financial income | 75 | €1,502 | €2,836 | +€1,334 | +88.8% |
| Financial charges | 65/66B | €5,392 | €4,693 | -€699 | -13.0% |
| Recurring financial charges | 65 | €5,392 | €4,693 | -€699 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €47,014 | €53,638 | +€6,624 | +14.1% |
| Income taxes | 67/77 | €13,204 | €15,198 | +€1,993 | +15.1% |
| Profit (loss) for the period | 9904 | €33,810 | €38,440 | +€4,630 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,810 | €38,440 | +€4,630 | +13.7% |
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 20 October 2026 via checked.be.