Polly 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.
Polly Consulting
Largest movements
- Receivables within one year +€19,236
up €19,236 (+63.1%), from €30,487 to €49,723
of which Trade receivables: +€12,874
- Tangible fixed assets +€18,073
up €18,073 (+206%), from €8,792 to €26,865
of which Land and buildings: +€9,808
- Cash +€5,319
up €5,319 (+70.2%), from €7,574 to €12,892
mainly Trade debts (+€35,993) and Other debts (+€3,975)
- Trade debts +€35,993
up €35,993 (+429%), from €8,392 to €44,385
- Other debts +€3,975
up €3,975 (+477%), from €833 to €4,808
- Tax, wage and social debts +€3,747
up €3,747 (+18.9%), from €19,873 to €23,620
of which Taxes: +€5,240
- Profit (loss) carried forward -€1,436
new in 2024: -€1,436
- Gross operating margin -€29,338
down €29,338 (-82.6%), from €35,529 to €6,191
- Taxes -€7,773
down €7,773 (-88.2%), from €8,811 to €1,038
- Depreciation +€1,949
up €1,949 (+187%), from €1,044 to €2,993
- Staff costs -€1,440
no longer reported in 2024 (was €1,440)
- Other operating charges -€693
no longer reported in 2024 (was €693)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,434 | €89,714 | +€42,280 | +89.1% |
| Fixed assets | 21/28 | €8,792 | €26,865 | +€18,073 | +206% |
| Tangible fixed assets | 22/27 | €8,792 | €26,865 | +€18,073 | +206% |
| Land and buildings | 22 | - | €9,808 | +€9,808 | |
| Plant, machinery and equipment | 23 | €6,664 | €12,487 | +€5,823 | +87.4% |
| Furniture and vehicles | 24 | €2,128 | €4,570 | +€2,442 | +115% |
| Current assets | 29/58 | €38,642 | €62,848 | +€24,207 | +62.6% |
| Amounts receivable within one year | 40/41 | €30,487 | €49,723 | +€19,236 | +63.1% |
| Trade receivables | 40 | €24,045 | €36,919 | +€12,874 | +53.5% |
| Other amounts receivable | 41 | €6,442 | €12,804 | +€6,362 | +98.8% |
| Cash at bank and in hand | 54/58 | €7,574 | €12,892 | +€5,319 | +70.2% |
| Deferred charges and accrued income | 490/1 | €581 | €233 | -€348 | -59.9% |
| Total equity and liabilities | 10/49 | €47,434 | €89,714 | +€42,280 | +89.1% |
| Equity | 10/15 | €18,336 | €16,900 | -€1,436 | -7.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,336 | €15,336 | = | 0.0% |
| Distributable reserves | 133 | €15,336 | €15,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,436 | -€1,436 | |
| Amounts payable | 17/49 | €29,098 | €72,814 | +€43,715 | +150% |
| Amounts payable within one year | 42/48 | €29,098 | €72,814 | +€43,715 | +150% |
| Trade debts | 44 | €8,392 | €44,385 | +€35,993 | +429% |
| Suppliers | 440/4 | €8,392 | €44,385 | +€35,993 | +429% |
| Taxes, remuneration and social security | 45 | €19,873 | €23,620 | +€3,747 | +18.9% |
| Taxes | 450/3 | €15,285 | €20,525 | +€5,240 | +34.3% |
| Remuneration and social security | 454/9 | €4,588 | €3,096 | -€1,492 | -32.5% |
| Other amounts payable | 47/48 | €833 | €4,808 | +€3,975 | +477% |
| Remuneration, social security and pensions | 62 | €1,440 | - | -€1,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,044 | €2,993 | +€1,949 | +187% |
| Other operating charges | 640/8 | €693 | - | -€693 | |
| Gross operating margin | 9900 | €35,529 | €6,191 | -€29,338 | -82.6% |
| Operating profit (loss) | 9901 | €32,352 | €3,197 | -€29,154 | -90.1% |
| Financial income | 75/76B | €202 | €15 | -€188 | -92.8% |
| Recurring financial income | 75 | €202 | €15 | -€188 | -92.8% |
| Financial charges | 65/66B | €4,094 | €3,609 | -€484 | -11.8% |
| Recurring financial charges | 65 | €4,094 | €3,609 | -€484 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €28,460 | -€398 | -€28,858 | |
| Income taxes | 67/77 | €8,811 | €1,038 | -€7,773 | -88.2% |
| Profit (loss) for the period | 9904 | €19,649 | -€1,436 | -€21,085 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,649 | -€1,436 | -€21,085 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.