POLYLIGNE ARCHITECTURE: 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.
POLYLIGNE ARCHITECTURE
Largest movements
- Cash +€111,206
up €111,206 (+65.5%), from €169,729 to €280,935
mainly Net result for the year (+€140,617) and Receivables within one year (+€15,984)
- Receivables within one year -€15,984
down €15,984 (-9.5%), from €168,323 to €152,339
of which Trade receivables: -€8,735
- Tangible fixed assets -€13,644
down €13,644 (-26.0%), from €52,573 to €38,929
of which Furniture and vehicles: -€13,331
- Deferred charges and accrued income -€8,391
down €8,391 (-77.2%), from €10,864 to €2,473
- Reserves +€139,784
up €139,784 (+66.9%), from €209,040 to €348,824
of which Non-distributable reserves: +€348,824
- Tax, wage and social debts -€37,339
down €37,339 (-36.3%), from €102,879 to €65,540
of which Taxes: -€35,844
- Trade debts -€16,274
down €16,274 (-55.6%), from €29,263 to €12,989
- Debts after one year -€13,342
down €13,342 (-31.2%), from €42,740 to €29,398
- Gross operating margin -€111,802
down €111,802 (-34.0%), from €329,265 to €217,463
- Taxes -€32,821
down €32,821 (-35.3%), from €92,970 to €60,149
- Staff costs -€4,388
down €4,388 (-62.9%), from €6,974 to €2,586
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 | €401,490 | €474,676 | +€73,186 | +18.2% |
| Fixed assets | 21/28 | €52,573 | €38,929 | -€13,644 | -26.0% |
| Tangible fixed assets | 22/27 | €52,573 | €38,929 | -€13,644 | -26.0% |
| Furniture and vehicles | 24 | €51,285 | €37,954 | -€13,331 | -26.0% |
| Other tangible fixed assets | 26 | €1,288 | €975 | -€313 | -24.3% |
| Current assets | 29/58 | €348,917 | €435,747 | +€86,830 | +24.9% |
| Amounts receivable within one year | 40/41 | €168,323 | €152,339 | -€15,984 | -9.5% |
| Trade receivables | 40 | €161,074 | €152,339 | -€8,735 | -5.4% |
| Other amounts receivable | 41 | €7,250 | - | -€7,250 | |
| Cash at bank and in hand | 54/58 | €169,729 | €280,935 | +€111,206 | +65.5% |
| Deferred charges and accrued income | 490/1 | €10,864 | €2,473 | -€8,391 | -77.2% |
| Total equity and liabilities | 10/49 | €401,490 | €474,676 | +€73,186 | +18.2% |
| Equity | 10/15 | €213,040 | €352,824 | +€139,784 | +65.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €209,040 | €348,824 | +€139,784 | +66.9% |
| Non-distributable reserves | 130/1 | - | €348,824 | +€348,824 | |
| Other | 1319 | - | €348,824 | +€348,824 | |
| Distributable reserves | 133 | €209,040 | - | -€209,040 | |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €188,450 | €121,852 | -€66,598 | -35.3% |
| Amounts payable after more than one year | 17 | €42,740 | €29,398 | -€13,342 | -31.2% |
| Financial debts | 170/4 | €42,740 | €29,398 | -€13,342 | -31.2% |
| Amounts payable within one year | 42/48 | €145,709 | €92,454 | -€53,255 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €12,867 | €13,342 | +€475 | +3.7% |
| Trade debts | 44 | €29,263 | €12,989 | -€16,274 | -55.6% |
| Suppliers | 440/4 | €29,263 | €12,989 | -€16,274 | -55.6% |
| Taxes, remuneration and social security | 45 | €102,879 | €65,540 | -€37,339 | -36.3% |
| Taxes | 450/3 | €101,384 | €65,540 | -€35,844 | -35.4% |
| Remuneration and social security | 454/9 | €1,495 | - | -€1,495 | |
| Other amounts payable | 47/48 | €700 | €583 | -€117 | -16.7% |
| Remuneration, social security and pensions | 62 | €6,974 | €2,586 | -€4,388 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,937 | €14,607 | -€330 | -2.2% |
| Other operating charges | 640/8 | €2,223 | €501 | -€1,722 | -77.5% |
| Gross operating margin | 9900 | €329,265 | €217,463 | -€111,802 | -34.0% |
| Operating profit (loss) | 9901 | €305,132 | €199,769 | -€105,363 | -34.5% |
| Financial income | 75/76B | €690 | €2,999 | +€2,309 | +334% |
| Recurring financial income | 75 | €690 | €2,999 | +€2,309 | +334% |
| Financial charges | 65/66B | €2,812 | €2,002 | -€810 | -28.8% |
| Recurring financial charges | 65 | €2,812 | €2,002 | -€810 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €303,010 | €200,766 | -€102,244 | -33.7% |
| Income taxes | 67/77 | €92,970 | €60,149 | -€32,821 | -35.3% |
| Profit (loss) for the period | 9904 | €210,040 | €140,617 | -€69,423 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €210,040 | €140,617 | -€69,423 | -33.1% |
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 21 October 2026 via checked.be.