POLLET INDUSTRIE: 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 INDUSTRIE
Largest movements
- Stocks and contracts -€100,545
down €100,545 (-66.5%), from €151,163 to €50,618
- Cash -€5,816
down €5,816 (-45.2%), from €12,873 to €7,057
mainly Net result for the year (-€186,926)
- Profit (loss) carried forward -€186,926
down €186,926 (-40.9%), from -€457,218 to -€644,144
- Trade debts +€57,248
up €57,248 (+179%), from €32,031 to €89,279
- Accrued charges and deferred income +€12,283
up €12,283 (+8.0%), from €153,061 to €165,345
- Tax, wage and social debts +€10,824
up €10,824 (+64.7%), from €16,727 to €27,551
of which Taxes: +€12,776
- Financial charges +€101,836
up €101,836 (+6,451%), from €1,579 to €103,414
of which Non-recurring financial charges: +€101,245
- Staff costs +€14,856
up €14,856 (+10.5%), from €141,169 to €156,025
- Gross operating margin -€10,003
down €10,003 (-12.1%), from €82,512 to €72,509
- Other operating charges -€3,101
down €3,101 (-86.0%), from €3,607 to €506
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,376 | €113,806 | -€106,571 | -48.4% |
| Fixed assets | 21/28 | €607 | €607 | = | 0.0% |
| Financial fixed assets | 28 | €607 | €607 | = | 0.0% |
| Current assets | 29/58 | €219,769 | €113,198 | -€106,571 | -48.5% |
| Stocks and contracts in progress | 3 | €151,163 | €50,618 | -€100,545 | -66.5% |
| Stocks | 30/36 | €151,163 | €50,618 | -€100,545 | -66.5% |
| Amounts receivable within one year | 40/41 | €50,311 | €49,883 | -€429 | -0.9% |
| Trade receivables | 40 | €47,257 | €45,860 | -€1,397 | -3.0% |
| Other amounts receivable | 41 | €3,054 | €4,022 | +€968 | +31.7% |
| Cash at bank and in hand | 54/58 | €12,873 | €7,057 | -€5,816 | -45.2% |
| Deferred charges and accrued income | 490/1 | €5,422 | €5,641 | +€219 | +4.0% |
| Total equity and liabilities | 10/49 | €220,376 | €113,806 | -€106,571 | -48.4% |
| Equity | 10/15 | €782 | -€186,144 | -€186,926 | |
| Contributions | 10/11 | €458,000 | €458,000 | = | 0.0% |
| Capital | 10 | €458,000 | €458,000 | = | 0.0% |
| Issued capital | 100 | €458,000 | €458,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€457,218 | -€644,144 | -€186,926 | -40.9% |
| Amounts payable | 17/49 | €219,594 | €299,950 | +€80,355 | +36.6% |
| Amounts payable within one year | 42/48 | €66,533 | €134,605 | +€68,072 | +102% |
| Trade debts | 44 | €32,031 | €89,279 | +€57,248 | +179% |
| Suppliers | 440/4 | €32,031 | €89,279 | +€57,248 | +179% |
| Taxes, remuneration and social security | 45 | €16,727 | €27,551 | +€10,824 | +64.7% |
| Taxes | 450/3 | €968 | €13,745 | +€12,776 | +1,320% |
| Remuneration and social security | 454/9 | €15,758 | €13,806 | -€1,952 | -12.4% |
| Other amounts payable | 47/48 | €17,775 | €17,775 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €153,061 | €165,345 | +€12,283 | +8.0% |
| Non-recurring operating income | 76A | €2 | - | -€2 | |
| Remuneration, social security and pensions | 62 | €141,169 | €156,025 | +€14,856 | +10.5% |
| Other operating charges | 640/8 | €3,607 | €506 | -€3,101 | -86.0% |
| Non-recurring operating charges | 66A | €40 | - | -€40 | |
| Gross operating margin | 9900 | €82,512 | €72,509 | -€10,003 | -12.1% |
| Operating profit (loss) | 9901 | -€62,304 | -€84,022 | -€21,718 | -34.9% |
| Financial income | 75/76B | €468 | €510 | +€42 | +9.0% |
| Recurring financial income | 75 | €468 | €510 | +€42 | +9.0% |
| Financial charges | 65/66B | €1,579 | €103,414 | +€101,836 | +6,451% |
| Recurring financial charges | 65 | €1,579 | €2,169 | +€591 | +37.4% |
| Non-recurring financial charges | 66B | - | €101,245 | +€101,245 | |
| Profit (loss) for the period before taxes | 9903 | -€63,415 | -€186,926 | -€123,511 | -195% |
| Profit (loss) for the period | 9904 | -€63,415 | -€186,926 | -€123,511 | -195% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,415 | -€186,926 | -€123,511 | -195% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.