POLLIE: 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.
POLLIE
Largest movements
- Cash -€7,630
down €7,630 (-78.7%), from €9,697 to €2,067
mainly Other debts (-€13,981) and Net result for the year (-€3,772)
- Tangible fixed assets -€5,400
down €5,400 (-100.0%), from €5,400 to €0
- Receivables within one year -€5,024
down €5,024 (-100.0%), from €5,024 to €0
of which Other amounts receivable: -€4,351
- Other debts -€13,981
down €13,981 (-49.3%), from €28,349 to €14,368
- Profit (loss) carried forward -€3,772
down €3,772 (-11.6%), from -€32,540 to -€36,313
- Trade debts -€416
down €416 (-70.0%), from €594 to €178
- Gross operating margin +€2,755
up €2,755, from -€347 to €2,408
- Financial charges -€1,446
down €1,446 (-85.0%), from €1,701 to €256
- Write-downs -€466
down €466, from €0 to -€466
- Taxes +€117
up €117, from €0 to €117
- Other operating charges +€58
up €58 (+7.2%), from €816 to €874
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.
Cash bridge derived
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 | €20,764 | €2,742 | -€18,022 | -86.8% |
| Fixed assets | 21/28 | €5,400 | €0 | -€5,400 | -100.0% |
| Tangible fixed assets | 22/27 | €5,400 | €0 | -€5,400 | -100.0% |
| Furniture and vehicles | 24 | €5,400 | €0 | -€5,400 | -100.0% |
| Current assets | 29/58 | €15,364 | €2,742 | -€12,622 | -82.2% |
| Amounts receivable within one year | 40/41 | €5,024 | €0 | -€5,024 | -100.0% |
| Trade receivables | 40 | €673 | €0 | -€673 | -100.0% |
| Other amounts receivable | 41 | €4,351 | €0 | -€4,351 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,697 | €2,067 | -€7,630 | -78.7% |
| Deferred charges and accrued income | 490/1 | €643 | €675 | +€31 | +4.9% |
| Total equity and liabilities | 10/49 | €20,764 | €2,742 | -€18,022 | -86.8% |
| Equity | 10/15 | -€8,363 | -€12,135 | -€3,772 | -45.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,578 | €5,578 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,540 | -€36,313 | -€3,772 | -11.6% |
| Amounts payable | 17/49 | €29,127 | €14,877 | -€14,250 | -48.9% |
| Amounts payable within one year | 42/48 | €29,127 | €14,877 | -€14,250 | -48.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €594 | €178 | -€416 | -70.0% |
| Suppliers | 440/4 | €594 | €178 | -€416 | -70.0% |
| Taxes, remuneration and social security | 45 | €184 | €331 | +€147 | +80.0% |
| Taxes | 450/3 | €184 | €331 | +€147 | +80.0% |
| Other amounts payable | 47/48 | €28,349 | €14,368 | -€13,981 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,400 | €5,400 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€466 | -€466 | |
| Other operating charges | 640/8 | €816 | €874 | +€58 | +7.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€347 | €2,408 | +€2,755 | |
| Operating profit (loss) | 9901 | -€6,562 | -€3,400 | +€3,162 | +48.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,701 | €256 | -€1,446 | -85.0% |
| Recurring financial charges | 65 | €1,701 | €256 | -€1,446 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,264 | -€3,656 | +€4,608 | +55.8% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €0 | €117 | +€117 | |
| Profit (loss) for the period | 9904 | -€8,264 | -€3,772 | +€4,491 | +54.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,264 | -€3,772 | +€4,491 | +54.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.