POLYCON CONSULTING: 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.
POLYCON CONSULTING
Largest movements
- Cash +€78,670
up €78,670 (+895.4%), from €8,786 to €87,456
mainly Net result for the year (+€106,347) and Receivables within one year (+€22,454)
- Receivables within one year -€22,454
down €22,454 (-92.9%), from €24,172 to €1,718
- Tangible fixed assets +€2,872
up €2,872 (+14.2%), from €20,260 to €23,132
of which Furniture and vehicles: +€4,689
- Profit (loss) carried forward +€98,084
no longer reported in 2025 (was -€98,084)
- Debts after one year -€28,527
down €28,527 (-74.2%), from €38,452 to €9,924
- Other debts -€22,917
down €22,917 (-84.1%), from €27,235 to €4,319
- Reserves +€8,263
up €8,263 (+12.9%), from €64,273 to €72,536
of which Distributable reserves: +€8,263
- Tax, wage and social debts +€4,533
up €4,533 (+34.8%), from €13,027 to €17,560
- Gross operating margin +€107,648
up €107,648 (+603.6%), from €17,834 to €125,481
- Other operating charges -€30,324
down €30,324 (-98.4%), from €30,820 to €496
- Write-downs +€30,047
no longer reported in 2025 (was -€30,047)
- Taxes +€9,945
new in 2025: €9,945
- Depreciation +€3,603
up €3,603 (+79.3%), from €4,543 to €8,146
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 | €53,383 | €112,741 | +€59,358 | +111.2% |
| Fixed assets | 21/28 | €20,260 | €23,132 | +€2,872 | +14.2% |
| Tangible fixed assets | 22/27 | €20,260 | €23,132 | +€2,872 | +14.2% |
| Plant, machinery and equipment | 23 | €2,409 | €1,073 | -€1,335 | -55.4% |
| Furniture and vehicles | 24 | €14,022 | €18,711 | +€4,689 | +33.4% |
| Other tangible fixed assets | 26 | €3,830 | €3,348 | -€482 | -12.6% |
| Current assets | 29/58 | €33,123 | €89,609 | +€56,486 | +170.5% |
| Amounts receivable within one year | 40/41 | €24,172 | €1,718 | -€22,454 | -92.9% |
| Trade receivables | 40 | €24,172 | €1,718 | -€22,454 | -92.9% |
| Cash at bank and in hand | 54/58 | €8,786 | €87,456 | +€78,670 | +895.4% |
| Deferred charges and accrued income | 490/1 | €165 | €435 | +€270 | +163.3% |
| Total equity and liabilities | 10/49 | €53,383 | €112,741 | +€59,358 | +111.2% |
| Equity | 10/15 | -€27,611 | €78,736 | +€106,347 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,273 | €72,536 | +€8,263 | +12.9% |
| Tax-exempt reserves | 132 | €16,315 | €16,315 | = | 0.0% |
| Distributable reserves | 133 | €47,958 | €56,221 | +€8,263 | +17.2% |
| Profit (loss) carried forward | 14 | -€98,084 | - | +€98,084 | |
| Amounts payable | 17/49 | €80,994 | €34,005 | -€46,989 | -58.0% |
| Amounts payable after more than one year | 17 | €38,452 | €9,924 | -€28,527 | -74.2% |
| Financial debts | 170/4 | €38,452 | €9,924 | -€28,527 | -74.2% |
| Amounts payable within one year | 42/48 | €42,350 | €24,081 | -€18,269 | -43.1% |
| Trade debts | 44 | €2,087 | €2,202 | +€115 | +5.5% |
| Suppliers | 440/4 | €2,087 | €2,202 | +€115 | +5.5% |
| Taxes, remuneration and social security | 45 | €13,027 | €17,560 | +€4,533 | +34.8% |
| Taxes | 450/3 | €13,027 | €17,560 | +€4,533 | +34.8% |
| Other amounts payable | 47/48 | €27,235 | €4,319 | -€22,917 | -84.1% |
| Accrued charges and deferred income | 492/3 | €193 | - | -€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,543 | €8,146 | +€3,603 | +79.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€30,047 | - | +€30,047 | |
| Other operating charges | 640/8 | €30,820 | €496 | -€30,324 | -98.4% |
| Gross operating margin | 9900 | €17,834 | €125,481 | +€107,648 | +603.6% |
| Operating profit (loss) | 9901 | €12,518 | €116,840 | +€104,322 | +833.4% |
| Financial income | 75/76B | €49 | €0 | -€49 | -100.0% |
| Recurring financial income | 75 | €49 | €0 | -€49 | -100.0% |
| Financial charges | 65/66B | €3,244 | €548 | -€2,696 | -83.1% |
| Recurring financial charges | 65 | €3,244 | €548 | -€2,696 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | €9,323 | €116,292 | +€106,969 | +1147.4% |
| Income taxes | 67/77 | - | €9,945 | +€9,945 | |
| Profit (loss) for the period | 9904 | €9,323 | €106,347 | +€97,024 | +1040.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,323 | €106,347 | +€97,024 | +1040.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.