POLLUX CONSULTING: 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 CONSULTING
Largest movements
- Cash +€41,363
up €41,363 (+30.6%), from €135,033 to €176,396
mainly Net result for the year (+€52,997) and Other debts (+€15,669)
- Tangible fixed assets -€5,088
down €5,088 (-63.9%), from €7,968 to €2,880
of which Plant, machinery and equipment: -€3,502
- Reserves +€26,595
up €26,595 (+14.7%), from €180,755 to €207,350
of which Distributable reserves: +€26,595
- Tax, wage and social debts -€15,879
down €15,879 (-26.0%), from €61,124 to €45,245
of which Taxes: -€8,538
- Other debts +€15,669
up €15,669 (+173%), from €9,063 to €24,732
- Current portion of long-term debt +€8,723
up €8,723 (+172%), from €5,071 to €13,794
- Staff costs -€48,578
down €48,578 (-23.2%), from €209,206 to €160,628
- Gross operating margin -€36,058
down €36,058 (-12.5%), from €287,665 to €251,607
- Taxes +€12,647
up €12,647 (+79.7%), from €15,876 to €28,523
- Depreciation -€3,302
down €3,302 (-34.4%), from €9,590 to €6,288
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 | €432,167 | €462,464 | +€30,298 | +7.0% |
| Fixed assets | 21/28 | €29,126 | €22,838 | -€6,288 | -21.6% |
| Intangible fixed assets | 21 | €2,998 | €1,798 | -€1,200 | -40.0% |
| Tangible fixed assets | 22/27 | €7,968 | €2,880 | -€5,088 | -63.9% |
| Plant, machinery and equipment | 23 | €5,719 | €2,217 | -€3,502 | -61.2% |
| Furniture and vehicles | 24 | €2,249 | €663 | -€1,586 | -70.5% |
| Financial fixed assets | 28 | €18,160 | €18,160 | = | 0.0% |
| Current assets | 29/58 | €403,041 | €439,626 | +€36,585 | +9.1% |
| Amounts receivable within one year | 40/41 | €258,017 | €254,073 | -€3,944 | -1.5% |
| Trade receivables | 40 | €221,575 | €209,678 | -€11,898 | -5.4% |
| Other amounts receivable | 41 | €36,442 | €44,396 | +€7,954 | +21.8% |
| Current investments | 50/53 | €37 | €37 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €135,033 | €176,396 | +€41,363 | +30.6% |
| Deferred charges and accrued income | 490/1 | €9,954 | €9,120 | -€834 | -8.4% |
| Total equity and liabilities | 10/49 | €432,167 | €462,464 | +€30,298 | +7.0% |
| Equity | 10/15 | €323,255 | €349,850 | +€26,595 | +8.2% |
| Contributions | 10/11 | €142,500 | €142,500 | = | 0.0% |
| Reserves | 13 | €180,755 | €207,350 | +€26,595 | +14.7% |
| Tax-exempt reserves | 132 | €4,886 | €4,886 | = | 0.0% |
| Distributable reserves | 133 | €175,869 | €202,464 | +€26,595 | +15.1% |
| Amounts payable | 17/49 | €108,912 | €112,614 | +€3,703 | +3.4% |
| Amounts payable within one year | 42/48 | €108,379 | €112,489 | +€4,110 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €5,071 | €13,794 | +€8,723 | +172% |
| Trade debts | 44 | €33,120 | €28,718 | -€4,402 | -13.3% |
| Suppliers | 440/4 | €33,120 | €28,718 | -€4,402 | -13.3% |
| Taxes, remuneration and social security | 45 | €61,124 | €45,245 | -€15,879 | -26.0% |
| Taxes | 450/3 | €39,661 | €31,123 | -€8,538 | -21.5% |
| Remuneration and social security | 454/9 | €21,463 | €14,121 | -€7,342 | -34.2% |
| Other amounts payable | 47/48 | €9,063 | €24,732 | +€15,669 | +173% |
| Accrued charges and deferred income | 492/3 | €533 | €125 | -€408 | -76.5% |
| Remuneration, social security and pensions | 62 | €209,206 | €160,628 | -€48,578 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,590 | €6,288 | -€3,302 | -34.4% |
| Other operating charges | 640/8 | €2,514 | €1,474 | -€1,040 | -41.4% |
| Non-recurring operating charges | 66A | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | €287,665 | €251,607 | -€36,058 | -12.5% |
| Operating profit (loss) | 9901 | €61,355 | €83,217 | +€21,862 | +35.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,520 | €1,698 | +€179 | +11.8% |
| Recurring financial charges | 65 | €1,520 | €1,698 | +€179 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €59,835 | €81,520 | +€21,685 | +36.2% |
| Income taxes | 67/77 | €15,876 | €28,523 | +€12,647 | +79.7% |
| Profit (loss) for the period | 9904 | €43,959 | €52,997 | +€9,038 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,959 | €52,997 | +€9,038 | +20.6% |
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 21 October 2026 via checked.be.