POLLO: 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.
POLLO
Largest movements
- Tangible fixed assets -€171,701
down €171,701 (-12.8%), from €1.3m to €1.2m
of which Land and buildings: -€104,350
- Cash +€135,612
up €135,612 (+578.0%), from €23,461 to €159,073
mainly Depreciation (+€193,882) and Trade debts (+€57,220)
- Receivables within one year +€27,683
new in 2025: €27,683
- Debts after one year -€98,242
down €98,242 (-11.4%), from €864,179 to €765,936
- Trade debts +€57,220
up €57,220 (+85.3%), from €67,069 to €124,288
- Profit (loss) carried forward +€31,399
up €31,399 (+11.7%), from €268,946 to €300,346
- Accrued charges and deferred income -€22,719
no longer reported in 2025 (was €22,719)
- Gross operating margin +€199,468
up €199,468 (+35.3%), from €564,267 to €763,735
- Staff costs +€107,774
up €107,774 (+27.9%), from €386,076 to €493,850
- Depreciation +€30,733
up €30,733 (+18.8%), from €163,149 to €193,882
- Financial charges +€12,028
up €12,028 (+56.1%), from €21,456 to €33,484
- Taxes +€8,765
up €8,765 (+3325.9%), from €264 to €9,029
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 | €1,422,874 | €1,401,697 | -€21,177 | -1.5% |
| Fixed assets | 21/28 | €1,339,492 | €1,167,220 | -€172,272 | -12.9% |
| Intangible fixed assets | 21 | €1,847 | €1,276 | -€571 | -30.9% |
| Tangible fixed assets | 22/27 | €1,337,645 | €1,165,944 | -€171,701 | -12.8% |
| Land and buildings | 22 | €1,088,289 | €983,940 | -€104,350 | -9.6% |
| Plant, machinery and equipment | 23 | €203,426 | €158,556 | -€44,870 | -22.1% |
| Furniture and vehicles | 24 | €45,930 | €23,449 | -€22,481 | -48.9% |
| Current assets | 29/58 | €83,382 | €234,477 | +€151,095 | +181.2% |
| Stocks and contracts in progress | 3 | €22,576 | €16,310 | -€6,266 | -27.8% |
| Stocks | 30/36 | €22,576 | €16,310 | -€6,266 | -27.8% |
| Amounts receivable within one year | 40/41 | - | €27,683 | +€27,683 | |
| Trade receivables | 40 | - | €27,683 | +€27,683 | |
| Cash at bank and in hand | 54/58 | €23,461 | €159,073 | +€135,612 | +578.0% |
| Deferred charges and accrued income | 490/1 | €37,345 | €31,411 | -€5,934 | -15.9% |
| Total equity and liabilities | 10/49 | €1,422,874 | €1,401,697 | -€21,177 | -1.5% |
| Equity | 10/15 | €289,406 | €320,806 | +€31,399 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268,946 | €300,346 | +€31,399 | +11.7% |
| Amounts payable | 17/49 | €1,133,468 | €1,080,892 | -€52,577 | -4.6% |
| Amounts payable after more than one year | 17 | €864,179 | €765,936 | -€98,242 | -11.4% |
| Financial debts | 170/4 | €864,179 | €765,936 | -€98,242 | -11.4% |
| Amounts payable within one year | 42/48 | €246,570 | €314,955 | +€68,385 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €109,363 | €115,311 | +€5,948 | +5.4% |
| Trade debts | 44 | €67,069 | €124,288 | +€57,220 | +85.3% |
| Suppliers | 440/4 | €67,069 | €124,288 | +€57,220 | +85.3% |
| Taxes, remuneration and social security | 45 | €69,742 | €75,355 | +€5,613 | +8.0% |
| Taxes | 450/3 | €32,779 | €34,025 | +€1,247 | +3.8% |
| Remuneration and social security | 454/9 | €36,964 | €41,330 | +€4,367 | +11.8% |
| Other amounts payable | 47/48 | €397 | - | -€397 | |
| Accrued charges and deferred income | 492/3 | €22,719 | - | -€22,719 | |
| Remuneration, social security and pensions | 62 | €386,076 | €493,850 | +€107,774 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,149 | €193,882 | +€30,733 | +18.8% |
| Other operating charges | 640/8 | €4,366 | €3,610 | -€756 | -17.3% |
| Gross operating margin | 9900 | €564,267 | €763,735 | +€199,468 | +35.3% |
| Operating profit (loss) | 9901 | €10,677 | €72,394 | +€61,717 | +578.1% |
| Financial income | 75/76B | €4,875 | €1,518 | -€3,356 | -68.9% |
| Recurring financial income | 75 | €4,875 | €1,518 | -€3,356 | -68.9% |
| Non-recurring financial income | 76B | €4,875 | - | -€4,875 | |
| Financial charges | 65/66B | €21,456 | €33,484 | +€12,028 | +56.1% |
| Recurring financial charges | 65 | €21,456 | €33,484 | +€12,028 | +56.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,905 | €40,428 | +€46,332 | |
| Income taxes | 67/77 | €264 | €9,029 | +€8,765 | +3325.9% |
| Profit (loss) for the period | 9904 | -€6,168 | €31,399 | +€37,567 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,168 | €31,399 | +€37,567 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.