POLLUX & Co: 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 & Co
Largest movements
- Cash +€9,215
up €9,215 (+40.5%), from €22,744 to €31,959
mainly Net result for the year (+€13,385) and Depreciation (+€2,500)
- Receivables after one year +€5,380
new in 2025: €5,380
- Tangible fixed assets -€2,500
down €2,500 (-5.0%), from €49,580 to €47,080
of which Plant, machinery and equipment: -€2,500
- Deferred charges and accrued income +€2,234
new in 2025: €2,234
- Profit (loss) carried forward +€13,385
up €13,385 (+65.0%), from €20,588 to €33,973
- Tax, wage and social debts +€1,234
new in 2025: €1,234
- Gross operating margin +€11,813
up €11,813 (+103%), from €11,506 to €23,319
- Taxes +€3,541
up €3,541 (+297%), from €1,193 to €4,734
- Other operating charges -€295
down €295 (-10.0%), from €2,941 to €2,646
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 | €72,381 | €86,652 | +€14,271 | +19.7% |
| Fixed assets | 21/28 | €49,580 | €47,080 | -€2,500 | -5.0% |
| Tangible fixed assets | 22/27 | €49,580 | €47,080 | -€2,500 | -5.0% |
| Land and buildings | 22 | €28,740 | €28,740 | = | 0.0% |
| Plant, machinery and equipment | 23 | €20,840 | €18,340 | -€2,500 | -12.0% |
| Current assets | 29/58 | €22,801 | €39,572 | +€16,771 | +73.6% |
| Amounts receivable after more than one year | 29 | - | €5,380 | +€5,380 | |
| Trade receivables | 290 | - | €5,380 | +€5,380 | |
| Amounts receivable within one year | 40/41 | €57 | - | -€57 | |
| Other amounts receivable | 41 | €57 | - | -€57 | |
| Cash at bank and in hand | 54/58 | €22,744 | €31,959 | +€9,215 | +40.5% |
| Deferred charges and accrued income | 490/1 | - | €2,234 | +€2,234 | |
| Total equity and liabilities | 10/49 | €72,381 | €86,652 | +€14,271 | +19.7% |
| Equity | 10/15 | €47,033 | €60,418 | +€13,385 | +28.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,445 | €6,445 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,445 | €6,445 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,445 | €6,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,588 | €33,973 | +€13,385 | +65.0% |
| Amounts payable | 17/49 | €25,348 | €26,234 | +€887 | +3.5% |
| Amounts payable within one year | 42/48 | €25,000 | €26,234 | +€1,234 | +4.9% |
| Taxes, remuneration and social security | 45 | - | €1,234 | +€1,234 | |
| Taxes | 450/3 | - | €1,234 | +€1,234 | |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,500 | = | 0.0% |
| Other operating charges | 640/8 | €2,941 | €2,646 | -€295 | -10.0% |
| Gross operating margin | 9900 | €11,506 | €23,319 | +€11,813 | +103% |
| Operating profit (loss) | 9901 | €6,065 | €18,173 | +€12,108 | +200% |
| Financial charges | 65/66B | €68 | €54 | -€14 | -20.0% |
| Recurring financial charges | 65 | €68 | €54 | -€14 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €5,998 | €18,119 | +€12,121 | +202% |
| Income taxes | 67/77 | €1,193 | €4,734 | +€3,541 | +297% |
| Profit (loss) for the period | 9904 | €4,805 | €13,385 | +€8,580 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €4,805 | €13,385 | +€8,580 | +179% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.