Pollux: 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.
Pollux
Largest movements
- Tangible fixed assets +€52,204
up €52,204 (+178%), from €29,312 to €81,515
of which Furniture and vehicles: +€54,281
- Cash -€11,743
down €11,743 (-24.6%), from €47,722 to €35,980
mainly Investment in fixed assets (net) (-€57,210) and Contributions, distributions and other (-€50,025)
- Receivables after one year +€5,000
new in 2025: €5,000
- Deferred charges and accrued income -€1,619
no longer reported in 2025 (was €1,619)
- Debts after one year +€23,788
new in 2025: €23,788
- Current portion of long-term debt +€13,218
new in 2025: €13,218
- Tax, wage and social debts +€12,683
up €12,683 (+100%), from €12,661 to €25,344
- Reserves -€5,184
down €5,184 (-7.7%), from €67,156 to €61,972
- Gross operating margin +€5,541
up €5,541 (+9.5%), from €58,078 to €63,619
- Financial charges -€692
down €692 (-66.9%), from €1,034 to €342
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 | €82,153 | €126,387 | +€44,234 | +53.8% |
| Fixed assets | 21/28 | €29,312 | €81,515 | +€52,204 | +178% |
| Tangible fixed assets | 22/27 | €29,312 | €81,515 | +€52,204 | +178% |
| Plant, machinery and equipment | 23 | €1,212 | €689 | -€523 | -43.2% |
| Furniture and vehicles | 24 | €18,510 | €72,791 | +€54,281 | +293% |
| Other tangible fixed assets | 26 | €9,589 | €8,035 | -€1,554 | -16.2% |
| Current assets | 29/58 | €52,842 | €44,872 | -€7,970 | -15.1% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Trade receivables | 290 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €3,500 | €3,892 | +€392 | +11.2% |
| Other amounts receivable | 41 | €3,500 | €3,892 | +€392 | +11.2% |
| Cash at bank and in hand | 54/58 | €47,722 | €35,980 | -€11,743 | -24.6% |
| Deferred charges and accrued income | 490/1 | €1,619 | - | -€1,619 | |
| Total equity and liabilities | 10/49 | €82,153 | €126,387 | +€44,234 | +53.8% |
| Equity | 10/15 | €69,156 | €63,972 | -€5,184 | -7.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €67,156 | €61,972 | -€5,184 | -7.7% |
| Distributable reserves | 133 | €67,156 | €61,972 | -€5,184 | -7.7% |
| Amounts payable | 17/49 | €12,997 | €62,415 | +€49,418 | +380% |
| Amounts payable after more than one year | 17 | - | €23,788 | +€23,788 | |
| Financial debts | 170/4 | - | €23,788 | +€23,788 | |
| Amounts payable within one year | 42/48 | €12,661 | €38,628 | +€25,966 | +205% |
| Current portion of amounts payable after more than one year | 42 | - | €13,218 | +€13,218 | |
| Trade debts | 44 | - | €65 | +€65 | |
| Suppliers | 440/4 | - | €65 | +€65 | |
| Taxes, remuneration and social security | 45 | €12,661 | €25,344 | +€12,683 | +100% |
| Taxes | 450/3 | €12,661 | €25,344 | +€12,683 | +100% |
| Accrued charges and deferred income | 492/3 | €336 | - | -€336 | |
| Non-recurring operating income | 76A | - | €6,197 | +€6,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,446 | €5,006 | -€439 | -8.1% |
| Other operating charges | 640/8 | €1,631 | €1,180 | -€452 | -27.7% |
| Gross operating margin | 9900 | €58,078 | €63,619 | +€5,541 | +9.5% |
| Operating profit (loss) | 9901 | €51,001 | €57,433 | +€6,432 | +12.6% |
| Financial income | 75/76B | €19 | €140 | +€122 | +645% |
| Recurring financial income | 75 | €19 | €140 | +€122 | +645% |
| Financial charges | 65/66B | €1,034 | €342 | -€692 | -66.9% |
| Recurring financial charges | 65 | €1,034 | €342 | -€692 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €49,986 | €57,231 | +€7,245 | +14.5% |
| Income taxes | 67/77 | €12,661 | €12,390 | -€271 | -2.1% |
| Profit (loss) for the period | 9904 | €37,325 | €44,841 | +€7,516 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,325 | €44,841 | +€7,516 | +20.1% |
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 17 October 2026 via checked.be.