Pollo: 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.
Pollo
Largest movements
- Receivables within one year +€223,227
up €223,227 (+479.0%), from €46,602 to €269,829
of which Other amounts receivable: +€226,374
- Tangible fixed assets -€190,905
down €190,905 (-9.7%), from €2.0m to €1.8m
of which Land and buildings: -€132,505
- Stocks and contracts -€83,254
down €83,254 (-29.4%), from €283,104 to €199,850
- Cash +€67,855
up €67,855 (+25.2%), from €269,323 to €337,177
mainly Net result for the year (+€486,812) and Depreciation (+€203,152)
- Profit (loss) carried forward +€529,733
up €529,733 (+117.4%), from €451,401 to €981,134
- Short-term financial debts -€220,000
down €220,000 (-100.0%), from €220,000 to €0
- Trade debts -€198,896
down €198,896 (-53.2%), from €374,032 to €175,137
- Debts after one year -€63,988
down €63,988 (-9.8%), from €654,518 to €590,530
- Reserves -€42,922
down €42,922 (-6.0%), from €709,544 to €666,622
of which Tax-exempt reserves: -€42,922
- Gross operating margin +€218,113
up €218,113 (+32.8%), from €664,442 to €882,555
- Financial income -€112,628
down €112,628 (-99.0%), from €113,804 to €1,175
of which Non-recurring financial income: -€107,800
- Taxes +€90,611
up €90,611 (+102.8%), from €88,122 to €178,732
- Financial charges -€32,397
down €32,397 (-72.7%), from €44,574 to €12,178
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.
Cash bridge derived
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 | €2,732,003 | €2,727,797 | -€4,206 | -0.2% |
| Fixed assets | 21/28 | €2,111,788 | €1,920,883 | -€190,905 | -9.0% |
| Intangible fixed assets | 21 | €148,329 | €148,329 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,963,459 | €1,772,553 | -€190,905 | -9.7% |
| Land and buildings | 22 | €1,633,250 | €1,500,745 | -€132,505 | -8.1% |
| Plant, machinery and equipment | 23 | €330,208 | €271,808 | -€58,401 | -17.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €620,215 | €806,914 | +€186,699 | +30.1% |
| Stocks and contracts in progress | 3 | €283,104 | €199,850 | -€83,254 | -29.4% |
| Stocks | 30/36 | €283,104 | €199,850 | -€83,254 | -29.4% |
| Amounts receivable within one year | 40/41 | €46,602 | €269,829 | +€223,227 | +479.0% |
| Trade receivables | 40 | €7,976 | €4,829 | -€3,147 | -39.5% |
| Other amounts receivable | 41 | €38,626 | €265,000 | +€226,374 | +586.1% |
| Cash at bank and in hand | 54/58 | €269,323 | €337,177 | +€67,855 | +25.2% |
| Deferred charges and accrued income | 490/1 | €21,186 | €58 | -€21,128 | -99.7% |
| Total equity and liabilities | 10/49 | €2,732,003 | €2,727,797 | -€4,206 | -0.2% |
| Equity | 10/15 | €1,222,918 | €1,709,730 | +€486,812 | +39.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €709,544 | €666,622 | -€42,922 | -6.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €699,461 | €656,539 | -€42,922 | -6.1% |
| Distributable reserves | 133 | €3,886 | €3,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | €451,401 | €981,134 | +€529,733 | +117.4% |
| Provisions and deferred taxes | 16 | €162,987 | €148,680 | -€14,307 | -8.8% |
| Deferred taxes | 168 | €162,987 | €148,680 | -€14,307 | -8.8% |
| Amounts payable | 17/49 | €1,346,097 | €869,387 | -€476,710 | -35.4% |
| Amounts payable after more than one year | 17 | €654,518 | €590,530 | -€63,988 | -9.8% |
| Financial debts | 170/4 | €654,518 | €590,530 | -€63,988 | -9.8% |
| Amounts payable within one year | 42/48 | €691,579 | €278,857 | -€412,722 | -59.7% |
| Current portion of amounts payable after more than one year | 42 | €97,547 | €63,988 | -€33,559 | -34.4% |
| Financial debts | 43 | €220,000 | €0 | -€220,000 | -100.0% |
| Other loans | 439 | €220,000 | €0 | -€220,000 | -100.0% |
| Trade debts | 44 | €374,032 | €175,137 | -€198,896 | -53.2% |
| Suppliers | 440/4 | €374,032 | €175,137 | -€198,896 | -53.2% |
| Taxes, remuneration and social security | 45 | - | €39,732 | +€39,732 | |
| Taxes | 450/3 | - | €39,732 | +€39,732 | |
| Remuneration, social security and pensions | 62 | €4,073 | €1,037 | -€3,036 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211,460 | €203,152 | -€8,308 | -3.9% |
| Other operating charges | 640/8 | €16,751 | €16,127 | -€624 | -3.7% |
| Gross operating margin | 9900 | €664,442 | €882,555 | +€218,113 | +32.8% |
| Operating profit (loss) | 9901 | €432,158 | €662,239 | +€230,081 | +53.2% |
| Financial income | 75/76B | €113,804 | €1,175 | -€112,628 | -99.0% |
| Recurring financial income | 75 | €6,004 | €1,175 | -€4,828 | -80.4% |
| Non-recurring financial income | 76B | €107,800 | €0 | -€107,800 | -100.0% |
| Financial charges | 65/66B | €44,574 | €12,178 | -€32,397 | -72.7% |
| Recurring financial charges | 65 | €44,574 | €12,178 | -€32,397 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €501,387 | €651,236 | +€149,849 | +29.9% |
| Transfer from deferred taxes | 780 | €14,307 | €14,307 | = | 0.0% |
| Income taxes | 67/77 | €88,122 | €178,732 | +€90,611 | +102.8% |
| Profit (loss) for the period | 9904 | €427,573 | €486,812 | +€59,238 | +13.9% |
| Transfer from tax-exempt reserves | 789 | €42,922 | €42,922 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €210,500 | €0 | -€210,500 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €259,995 | €529,733 | +€269,738 | +103.7% |
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 10 October 2026 via checked.be.