POLPO ROSSO: 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.
POLPO ROSSO
Largest movements
- Cash +€19,270
up €19,270 (+565%), from €3,410 to €22,679
mainly Tax, wage and social debts (+€11,202) and Net result for the year (+€10,786)
- Receivables within one year +€3,961
up €3,961 (+576%), from €687 to €4,648
of which Trade receivables: +€4,648
- Tangible fixed assets +€1,018
new in 2025: €1,018
- Formation expenses -€969
down €969 (-100%), from €969 to €0
- Tax, wage and social debts +€11,202
new in 2025: €11,202
- Reserves +€8,132
new in 2025: €8,132
- Profit (loss) carried forward +€2,654
up €2,654, from -€2,654 to €0
- Other debts +€1,120
up €1,120 (+373%), from €300 to €1,420
- Gross operating margin +€18,486
up €18,486, from -€2,341 to €16,145
- Taxes +€3,650
new in 2025: €3,650
- Depreciation +€699
up €699 (+224%), from €313 to €1,012
- Other operating charges +€600
new in 2025: €600
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 | €5,066 | €28,345 | +€23,279 | +459% |
| Formation expenses | 20 | €969 | €0 | -€969 | -100% |
| Fixed assets | 21/28 | - | €1,018 | +€1,018 | |
| Tangible fixed assets | 22/27 | - | €1,018 | +€1,018 | |
| Furniture and vehicles | 24 | - | €1,018 | +€1,018 | |
| Current assets | 29/58 | €4,097 | €27,327 | +€23,231 | +567% |
| Amounts receivable within one year | 40/41 | €687 | €4,648 | +€3,961 | +576% |
| Trade receivables | 40 | - | €4,648 | +€4,648 | |
| Other amounts receivable | 41 | €687 | €0 | -€687 | -100% |
| Cash at bank and in hand | 54/58 | €3,410 | €22,679 | +€19,270 | +565% |
| Total equity and liabilities | 10/49 | €5,066 | €28,345 | +€23,279 | +459% |
| Equity | 10/15 | €2,346 | €13,132 | +€10,786 | +460% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €8,132 | +€8,132 | |
| Distributable reserves | 133 | - | €8,132 | +€8,132 | |
| Profit (loss) carried forward | 14 | -€2,654 | €0 | +€2,654 | |
| Amounts payable | 17/49 | €2,720 | €15,213 | +€12,493 | +459% |
| Amounts payable within one year | 42/48 | €2,720 | €15,213 | +€12,493 | +459% |
| Trade debts | 44 | €2,420 | €2,590 | +€170 | +7.0% |
| Suppliers | 440/4 | €2,420 | €2,590 | +€170 | +7.0% |
| Taxes, remuneration and social security | 45 | - | €11,202 | +€11,202 | |
| Taxes | 450/3 | - | €11,202 | +€11,202 | |
| Other amounts payable | 47/48 | €300 | €1,420 | +€1,120 | +373% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €1,012 | +€699 | +224% |
| Other operating charges | 640/8 | - | €600 | +€600 | |
| Gross operating margin | 9900 | -€2,341 | €16,145 | +€18,486 | |
| Operating profit (loss) | 9901 | -€2,654 | €14,533 | +€17,187 | |
| Financial charges | 65/66B | - | €97 | +€97 | |
| Recurring financial charges | 65 | - | €97 | +€97 | |
| Profit (loss) for the period before taxes | 9903 | -€2,654 | €14,437 | +€17,090 | |
| Income taxes | 67/77 | - | €3,650 | +€3,650 | |
| Profit (loss) for the period | 9904 | -€2,654 | €10,786 | +€13,440 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,654 | €10,786 | +€13,440 |
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 29 October 2026 via checked.be.