Polyroof: 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.
Polyroof
Largest movements
- Cash +€16,263
up €16,263 (+33,545%), from €48 to €16,311
mainly Net result for the year (+€17,765) and Debts after one year (+€4,427)
- Deferred charges and accrued income +€1,501
up €1,501 (+58.6%), from €2,560 to €4,061
- Receivables within one year +€1,010
up €1,010 (+7.0%), from €14,446 to €15,456
of which Other amounts receivable: +€5,843
- Stocks and contracts -€976
down €976 (-15.3%), from €6,398 to €5,422
- Profit (loss) carried forward +€17,765
up €17,765, from -€16,860 to €905
- Trade debts -€8,310
down €8,310 (-60.2%), from €13,815 to €5,505
- Debts after one year +€4,427
up €4,427 (+69.7%), from €6,354 to €10,781
- Current portion of long-term debt +€2,993
up €2,993 (+52.7%), from €5,682 to €8,675
- Tax, wage and social debts +€1,367
up €1,367 (+18.0%), from €7,575 to €8,942
- Gross operating margin +€41,578
up €41,578, from -€11,547 to €30,032
- Taxes +€4,879
new in 2025: €4,879
- Other operating charges +€1,422
up €1,422 (+119%), from €1,197 to €2,619
- Depreciation +€906
up €906 (+27.0%), from €3,352 to €4,258
- Staff costs -€561
no longer reported in 2025 (was €561)
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 | €49,016 | €66,465 | +€17,449 | +35.6% |
| Fixed assets | 21/28 | €25,564 | €25,215 | -€349 | -1.4% |
| Tangible fixed assets | 22/27 | €25,564 | €25,215 | -€349 | -1.4% |
| Land and buildings | 22 | €17,500 | €17,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €8,064 | €7,715 | -€349 | -4.3% |
| Current assets | 29/58 | €23,453 | €41,250 | +€17,798 | +75.9% |
| Stocks and contracts in progress | 3 | €6,398 | €5,422 | -€976 | -15.3% |
| Stocks | 30/36 | €6,398 | €5,422 | -€976 | -15.3% |
| Amounts receivable within one year | 40/41 | €14,446 | €15,456 | +€1,010 | +7.0% |
| Trade receivables | 40 | €11,491 | €6,658 | -€4,833 | -42.1% |
| Other amounts receivable | 41 | €2,955 | €8,798 | +€5,843 | +198% |
| Cash at bank and in hand | 54/58 | €48 | €16,311 | +€16,263 | +33,545% |
| Deferred charges and accrued income | 490/1 | €2,560 | €4,061 | +€1,501 | +58.6% |
| Total equity and liabilities | 10/49 | €49,016 | €66,465 | +€17,449 | +35.6% |
| Equity | 10/15 | €8,711 | €26,476 | +€17,765 | +204% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,571 | €23,571 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,689 | €2,689 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,689 | €2,689 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,877 | €2,877 | = | 0.0% |
| Distributable reserves | 133 | €18,005 | €18,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,860 | €905 | +€17,765 | |
| Amounts payable | 17/49 | €40,305 | €39,989 | -€316 | -0.8% |
| Amounts payable after more than one year | 17 | €6,354 | €10,781 | +€4,427 | +69.7% |
| Financial debts | 170/4 | €6,354 | €10,781 | +€4,427 | +69.7% |
| Amounts payable within one year | 42/48 | €33,952 | €29,208 | -€4,743 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €5,682 | €8,675 | +€2,993 | +52.7% |
| Trade debts | 44 | €13,815 | €5,505 | -€8,310 | -60.2% |
| Suppliers | 440/4 | €13,815 | €5,505 | -€8,310 | -60.2% |
| Taxes, remuneration and social security | 45 | €7,575 | €8,942 | +€1,367 | +18.0% |
| Taxes | 450/3 | €7,575 | €8,942 | +€1,367 | +18.0% |
| Other amounts payable | 47/48 | €6,880 | €6,086 | -€794 | -11.5% |
| Remuneration, social security and pensions | 62 | €561 | - | -€561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,352 | €4,258 | +€906 | +27.0% |
| Other operating charges | 640/8 | €1,197 | €2,619 | +€1,422 | +119% |
| Gross operating margin | 9900 | -€11,547 | €30,032 | +€41,578 | |
| Operating profit (loss) | 9901 | -€16,658 | €23,155 | +€39,812 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €202 | €520 | +€318 | +157% |
| Recurring financial charges | 65 | €202 | €520 | +€318 | +157% |
| Profit (loss) for the period before taxes | 9903 | -€16,860 | €22,644 | +€39,503 | |
| Income taxes | 67/77 | - | €4,879 | +€4,879 | |
| Profit (loss) for the period | 9904 | -€16,860 | €17,765 | +€34,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,860 | €17,765 | +€34,624 |
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 29 October 2026 via checked.be.