Polisphère: what changed
Polisphère
Largest movements
- Tangible fixed assets -€9,792
down €9,792 (-32.1%), from €30,512 to €20,719
of which Furniture and vehicles: -€9,792
- Cash -€5,874
down €5,874 (-85.0%), from €6,908 to €1,034
mainly Net result for the year (-€17,017) and Debts after one year (-€5,272)
- Receivables within one year -€2,126
down €2,126 (-96.8%), from €2,196 to €71
- Deferred charges and accrued income -€1,162
no longer reported in 2025 (was €1,162)
- Profit (loss) carried forward -€17,017
down €17,017 (-268%), from -€6,342 to -€23,359
- Other debts +€8,094
up €8,094 (+463%), from €1,748 to €9,842
- Debts after one year -€5,272
down €5,272 (-92.2%), from €5,720 to €448
- Short-term financial debts -€3,137
down €3,137 (-37.3%), from €8,409 to €5,272
- Tax, wage and social debts -€2,224
down €2,224 (-86.5%), from €2,571 to €347
- Gross operating margin -€42,084
down €42,084, from €36,251 to -€5,833
- Taxes -€8,346
down €8,346 (-96.0%), from €8,694 to €347
- Financial charges -€548
down €548 (-40.4%), from €1,356 to €808
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,778 | €21,824 | -€18,954 | -46.5% |
| Fixed assets | 21/28 | €30,512 | €20,719 | -€9,792 | -32.1% |
| Tangible fixed assets | 22/27 | €30,512 | €20,719 | -€9,792 | -32.1% |
| Furniture and vehicles | 24 | €29,321 | €19,529 | -€9,792 | -33.4% |
| Other tangible fixed assets | 26 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €10,266 | €1,105 | -€9,161 | -89.2% |
| Amounts receivable within one year | 40/41 | €2,196 | €71 | -€2,126 | -96.8% |
| Other amounts receivable | 41 | €2,196 | €71 | -€2,126 | -96.8% |
| Cash at bank and in hand | 54/58 | €6,908 | €1,034 | -€5,874 | -85.0% |
| Deferred charges and accrued income | 490/1 | €1,162 | - | -€1,162 | |
| Total equity and liabilities | 10/49 | €40,778 | €21,824 | -€18,954 | -46.5% |
| Equity | 10/15 | €20,657 | €3,639 | -€17,017 | -82.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,998 | €1,998 | = | 0.0% |
| Distributable reserves | 133 | €1,998 | €1,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,342 | -€23,359 | -€17,017 | -268% |
| Amounts payable | 17/49 | €20,121 | €18,185 | -€1,936 | -9.6% |
| Amounts payable after more than one year | 17 | €5,720 | €448 | -€5,272 | -92.2% |
| Financial debts | 170/4 | €5,720 | €448 | -€5,272 | -92.2% |
| Amounts payable within one year | 42/48 | €14,401 | €17,737 | +€3,335 | +23.2% |
| Financial debts | 43 | €8,409 | €5,272 | -€3,137 | -37.3% |
| Credit institutions | 430/8 | €8,409 | €5,272 | -€3,137 | -37.3% |
| Trade debts | 44 | €1,673 | €2,276 | +€602 | +36.0% |
| Suppliers | 440/4 | €1,673 | €2,276 | +€602 | +36.0% |
| Taxes, remuneration and social security | 45 | €2,571 | €347 | -€2,224 | -86.5% |
| Taxes | 450/3 | €2,571 | €347 | -€2,224 | -86.5% |
| Other amounts payable | 47/48 | €1,748 | €9,842 | +€8,094 | +463% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,801 | €9,792 | -€9 | -0.1% |
| Other operating charges | 640/8 | €331 | €239 | -€92 | -27.9% |
| Gross operating margin | 9900 | €36,251 | -€5,833 | -€42,084 | |
| Operating profit (loss) | 9901 | €26,119 | -€15,864 | -€41,983 | |
| Financial income | 75/76B | €339 | €2 | -€337 | -99.4% |
| Recurring financial income | 75 | €339 | €2 | -€337 | -99.4% |
| Financial charges | 65/66B | €1,356 | €808 | -€548 | -40.4% |
| Recurring financial charges | 65 | €1,356 | €808 | -€548 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €25,101 | -€16,670 | -€41,771 | |
| Income taxes | 67/77 | €8,694 | €347 | -€8,346 | -96.0% |
| Profit (loss) for the period | 9904 | €16,408 | -€17,017 | -€33,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,408 | -€17,017 | -€33,425 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.