POLYBE: 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.
POLYBE
Largest movements
- Cash -€21,338
down €21,338 (-58.8%), from €36,319 to €14,981
- Receivables within one year -€6,055
down €6,055 (-65.4%), from €9,259 to €3,204
of which Other amounts receivable: -€6,335
- Contributions -€16,000
down €16,000 (-80.0%), from €20,000 to €4,000
- Other debts -€12,295
down €12,295 (-88.0%), from €13,980 to €1,685
- Trade debts +€883
up €883 (+153%), from €577 to €1,460
- Other operating charges +€1,857
up €1,857 (+352%), from €528 to €2,384
- Staff costs +€883
up €883 (+9.6%), from €9,198 to €10,081
- Financial income +€455
up €455 (+485%), from €94 to €549
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,578 | €18,185 | -€27,393 | -60.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €45,578 | €18,185 | -€27,393 | -60.1% |
| Amounts receivable within one year | 40/41 | €9,259 | €3,204 | -€6,055 | -65.4% |
| Trade receivables | 40 | €457 | €737 | +€280 | +61.3% |
| Other amounts receivable | 41 | €8,803 | €2,468 | -€6,335 | -72.0% |
| Cash at bank and in hand | 54/58 | €36,319 | €14,981 | -€21,338 | -58.8% |
| Total equity and liabilities | 10/49 | €45,578 | €18,185 | -€27,393 | -60.1% |
| Equity | 10/15 | €19,997 | €3,997 | -€16,000 | -80.0% |
| Contributions | 10/11 | €20,000 | €4,000 | -€16,000 | -80.0% |
| Profit (loss) carried forward | 14 | -€3 | -€3 | = | 0.0% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €15,582 | €4,189 | -€11,393 | -73.1% |
| Amounts payable within one year | 42/48 | €15,582 | €4,189 | -€11,393 | -73.1% |
| Trade debts | 44 | €577 | €1,460 | +€883 | +153% |
| Suppliers | 440/4 | €577 | €1,460 | +€883 | +153% |
| Taxes, remuneration and social security | 45 | €1,025 | €1,044 | +€20 | +1.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,025 | €1,044 | +€20 | +1.9% |
| Other amounts payable | 47/48 | €13,980 | €1,685 | -€12,295 | -88.0% |
| Remuneration, social security and pensions | 62 | €9,198 | €10,081 | +€883 | +9.6% |
| Other operating charges | 640/8 | €528 | €2,384 | +€1,857 | +352% |
| Non-recurring operating charges | 66A | €2,349 | €0 | -€2,349 | -100% |
| Gross operating margin | 9900 | €12,762 | €12,833 | +€71 | +0.6% |
| Operating profit (loss) | 9901 | €688 | €368 | -€320 | -46.5% |
| Financial income | 75/76B | €94 | €549 | +€455 | +485% |
| Recurring financial income | 75 | €94 | €549 | +€455 | +485% |
| Financial charges | 65/66B | €37 | €102 | +€65 | +174% |
| Recurring financial charges | 65 | €37 | €102 | +€65 | +174% |
| Profit (loss) for the period before taxes | 9903 | €744 | €814 | +€70 | +9.5% |
| Income taxes | 67/77 | €744 | €814 | +€70 | +9.5% |
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 14 October 2026 via checked.be.