Polycreative: 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.
Polycreative
Largest movements
- Tangible fixed assets +€72,659
up €72,659 (+1984.2%), from €3,662 to €76,321
of which Furniture and vehicles: +€51,955
- Receivables within one year +€6,245
up €6,245, from €0 to €6,245
of which Trade receivables: +€6,000
- Deferred charges and accrued income +€1,195
up €1,195 (+68.7%), from €1,739 to €2,934
- Other debts +€47,579
up €47,579 (+110.8%), from €42,925 to €90,504
- Trade debts +€16,224
up €16,224 (+2112.0%), from €768 to €16,992
- Profit (loss) carried forward +€15,186
up €15,186 (+32.7%), from -€46,491 to -€31,305
- Gross operating margin +€8,886
up €8,886 (+64.2%), from €13,845 to €22,731
- Depreciation +€4,512
up €4,512 (+223.1%), from €2,022 to €6,533
- Other operating charges -€370
down €370 (-41.6%), from €890 to €520
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 | €6,860 | €86,251 | +€79,391 | +1157.3% |
| Fixed assets | 21/28 | €3,662 | €76,321 | +€72,659 | +1984.2% |
| Tangible fixed assets | 22/27 | €3,662 | €76,321 | +€72,659 | +1984.2% |
| Land and buildings | 22 | - | €22,017 | +€22,017 | |
| Plant, machinery and equipment | 23 | €2,426 | €1,113 | -€1,313 | -54.1% |
| Furniture and vehicles | 24 | €1,236 | €53,191 | +€51,955 | +4203.8% |
| Current assets | 29/58 | €3,198 | €9,930 | +€6,732 | +210.5% |
| Amounts receivable within one year | 40/41 | €0 | €6,245 | +€6,245 | |
| Trade receivables | 40 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 41 | €0 | €245 | +€245 | |
| Cash at bank and in hand | 54/58 | €1,459 | €752 | -€707 | -48.5% |
| Deferred charges and accrued income | 490/1 | €1,739 | €2,934 | +€1,195 | +68.7% |
| Total equity and liabilities | 10/49 | €6,860 | €86,251 | +€79,391 | +1157.3% |
| Equity | 10/15 | -€38,397 | -€23,211 | +€15,186 | +39.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,094 | €5,094 | = | 0.0% |
| Distributable reserves | 133 | €5,094 | €5,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,491 | -€31,305 | +€15,186 | +32.7% |
| Amounts payable | 17/49 | €45,257 | €109,462 | +€64,205 | +141.9% |
| Amounts payable within one year | 42/48 | €45,257 | €109,462 | +€64,205 | +141.9% |
| Trade debts | 44 | €768 | €16,992 | +€16,224 | +2112.0% |
| Suppliers | 440/4 | €768 | €16,992 | +€16,224 | +2112.0% |
| Taxes, remuneration and social security | 45 | €1,563 | €1,966 | +€403 | +25.8% |
| Taxes | 450/3 | €1,563 | €1,966 | +€403 | +25.8% |
| Other amounts payable | 47/48 | €42,925 | €90,504 | +€47,579 | +110.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,022 | €6,533 | +€4,512 | +223.1% |
| Other operating charges | 640/8 | €890 | €520 | -€370 | -41.6% |
| Gross operating margin | 9900 | €13,845 | €22,731 | +€8,886 | +64.2% |
| Operating profit (loss) | 9901 | €10,933 | €15,678 | +€4,745 | +43.4% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.8% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.8% |
| Financial charges | 65/66B | €23 | €100 | +€77 | +336.5% |
| Recurring financial charges | 65 | €23 | €100 | +€77 | +336.5% |
| Profit (loss) for the period before taxes | 9903 | €10,916 | €15,579 | +€4,662 | +42.7% |
| Income taxes | 67/77 | €400 | €393 | -€7 | -1.8% |
| Profit (loss) for the period | 9904 | €10,516 | €15,186 | +€4,670 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,516 | €15,186 | +€4,670 | +44.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.