POLSTRUKT: what changed
Two fiscal 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.
POLSTRUKT
Largest movements
- Cash +€15,407
up €15,407 (+4.6%), from €331,976 to €347,383
mainly Receivables after one year (+€10,263) and Depreciation (+€5,428)
- Receivables after one year -€10,263
down €10,263 (-40.0%), from €25,686 to €15,423
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€5,372
down €5,372 (-53.6%), from €10,031 to €4,659
- Taxes -€1,761
down €1,761 (-58.3%), from €3,022 to €1,261
- Gross operating margin -€615
down €615 (-9.2%), from €6,694 to €6,079
- Other operating charges -€500
down €500 (-29.8%), from €1,680 to €1,179
- Depreciation -€333
down €333 (-5.8%), from €5,761 to €5,428
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.
Cash bridge derived
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 | €699,542 | €700,485 | +€943 | +0.1% |
| Fixed assets | 21/28 | €237,606 | €232,178 | -€5,428 | -2.3% |
| Tangible fixed assets | 22/27 | €237,606 | €232,178 | -€5,428 | -2.3% |
| Land and buildings | 22 | €237,006 | €232,086 | -€4,920 | -2.1% |
| Plant, machinery and equipment | 23 | €599 | €91 | -€508 | -84.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €461,937 | €468,307 | +€6,371 | +1.4% |
| Amounts receivable after more than one year | 29 | €25,686 | €15,423 | -€10,263 | -40.0% |
| Other amounts receivable | 291 | €25,686 | €15,423 | -€10,263 | -40.0% |
| Amounts receivable within one year | 40/41 | €102 | - | -€102 | |
| Other amounts receivable | 41 | €102 | - | -€102 | |
| Current investments | 50/53 | €103,946 | €103,946 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €331,976 | €347,383 | +€15,407 | +4.6% |
| Deferred charges and accrued income | 490/1 | €227 | €1,555 | +€1,328 | +586.5% |
| Total equity and liabilities | 10/49 | €699,542 | €700,485 | +€943 | +0.1% |
| Equity | 10/15 | €689,993 | €692,607 | +€2,614 | +0.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €579,462 | €582,076 | +€2,614 | +0.5% |
| Distributable reserves | 133 | €579,462 | €582,076 | +€2,614 | +0.5% |
| Profit (loss) carried forward | 14 | €103,031 | €103,031 | = | 0.0% |
| Amounts payable | 17/49 | €9,549 | €7,878 | -€1,672 | -17.5% |
| Amounts payable within one year | 42/48 | €9,549 | €7,878 | -€1,672 | -17.5% |
| Trade debts | 44 | - | €399 | +€399 | |
| Suppliers | 440/4 | - | €399 | +€399 | |
| Taxes, remuneration and social security | 45 | €2,709 | €638 | -€2,071 | -76.4% |
| Taxes | 450/3 | €2,709 | €638 | -€2,071 | -76.4% |
| Other amounts payable | 47/48 | €6,841 | €6,841 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,761 | €5,428 | -€333 | -5.8% |
| Other operating charges | 640/8 | €1,680 | €1,179 | -€500 | -29.8% |
| Gross operating margin | 9900 | €6,694 | €6,079 | -€615 | -9.2% |
| Operating profit (loss) | 9901 | -€746 | -€528 | +€219 | +29.3% |
| Financial income | 75/76B | €10,031 | €4,659 | -€5,372 | -53.6% |
| Recurring financial income | 75 | €10,031 | €4,659 | -€5,372 | -53.6% |
| Financial charges | 65/66B | €202 | €256 | +€54 | +26.8% |
| Recurring financial charges | 65 | €202 | €256 | +€54 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €9,083 | €3,876 | -€5,208 | -57.3% |
| Income taxes | 67/77 | €3,022 | €1,261 | -€1,761 | -58.3% |
| Profit (loss) for the period | 9904 | €6,061 | €2,614 | -€3,447 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,061 | €2,614 | -€3,447 | -56.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.