EMPOWER CONSULTING: 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.
EMPOWER CONSULTING
Largest movements
- Cash +€55,197
up €55,197 (+115%), from €48,156 to €103,352
mainly Net result for the year (+€99,964) and Tax, wage and social debts (+€26,440)
- Receivables within one year +€20,723
up €20,723 (+1,070%), from €1,937 to €22,660
of which Trade receivables: +€19,555
- Tangible fixed assets +€4,035
up €4,035 (+11.3%), from €35,656 to €39,691
of which Land and buildings: +€12,470
- Deferred charges and accrued income +€1,811
up €1,811 (+53.7%), from €3,370 to €5,181
- Profit (loss) carried forward +€59,964
up €59,964 (+184%), from €32,565 to €92,528
- Tax, wage and social debts +€26,440
up €26,440 (+291%), from €9,100 to €35,540
- Debts after one year -€14,824
down €14,824 (-90.2%), from €16,433 to €1,608
- Other debts +€6,094
up €6,094 (+34.6%), from €17,609 to €23,703
- Current portion of long-term debt +€3,540
up €3,540 (+43.5%), from €8,147 to €11,687
- Gross operating margin +€74,745
up €74,745 (+99.7%), from €74,954 to €149,699
- Taxes +€25,908
up €25,908 (+285%), from €9,100 to €35,008
- Other operating charges -€4,094
down €4,094 (-69.2%), from €5,916 to €1,822
- Depreciation +€2,960
up €2,960 (+33.3%), from €8,900 to €11,861
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 | €89,118 | €170,884 | +€81,766 | +91.8% |
| Fixed assets | 21/28 | €35,656 | €39,691 | +€4,035 | +11.3% |
| Tangible fixed assets | 22/27 | €35,656 | €39,691 | +€4,035 | +11.3% |
| Land and buildings | 22 | €7,067 | €19,537 | +€12,470 | +176% |
| Furniture and vehicles | 24 | €28,589 | €20,154 | -€8,435 | -29.5% |
| Current assets | 29/58 | €53,462 | €131,193 | +€77,731 | +145% |
| Amounts receivable within one year | 40/41 | €1,937 | €22,660 | +€20,723 | +1,070% |
| Trade receivables | 40 | €1,752 | €21,307 | +€19,555 | +1,116% |
| Other amounts receivable | 41 | €184 | €1,352 | +€1,168 | +633% |
| Cash at bank and in hand | 54/58 | €48,156 | €103,352 | +€55,197 | +115% |
| Deferred charges and accrued income | 490/1 | €3,370 | €5,181 | +€1,811 | +53.7% |
| Total equity and liabilities | 10/49 | €89,118 | €170,884 | +€81,766 | +91.8% |
| Equity | 10/15 | €35,065 | €95,028 | +€59,964 | +171% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,565 | €92,528 | +€59,964 | +184% |
| Amounts payable | 17/49 | €54,054 | €75,856 | +€21,802 | +40.3% |
| Amounts payable after more than one year | 17 | €16,433 | €1,608 | -€14,824 | -90.2% |
| Financial debts | 170/4 | €16,433 | €1,608 | -€14,824 | -90.2% |
| Amounts payable within one year | 42/48 | €35,415 | €70,931 | +€35,515 | +100% |
| Current portion of amounts payable after more than one year | 42 | €8,147 | €11,687 | +€3,540 | +43.5% |
| Trade debts | 44 | €560 | - | -€560 | |
| Suppliers | 440/4 | €560 | - | -€560 | |
| Taxes, remuneration and social security | 45 | €9,100 | €35,540 | +€26,440 | +291% |
| Taxes | 450/3 | €9,100 | €35,540 | +€26,440 | +291% |
| Other amounts payable | 47/48 | €17,609 | €23,703 | +€6,094 | +34.6% |
| Accrued charges and deferred income | 492/3 | €2,206 | €3,317 | +€1,111 | +50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,900 | €11,861 | +€2,960 | +33.3% |
| Other operating charges | 640/8 | €5,916 | €1,822 | -€4,094 | -69.2% |
| Gross operating margin | 9900 | €74,954 | €149,699 | +€74,745 | +99.7% |
| Operating profit (loss) | 9901 | €60,137 | €136,016 | +€75,879 | +126% |
| Financial charges | 65/66B | €1,400 | €1,044 | -€356 | -25.4% |
| Recurring financial charges | 65 | €1,400 | €1,044 | -€356 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €58,737 | €134,972 | +€76,235 | +130% |
| Income taxes | 67/77 | €9,100 | €35,008 | +€25,908 | +285% |
| Profit (loss) for the period | 9904 | €49,637 | €99,964 | +€50,327 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €49,637 | €99,964 | +€50,327 | +101% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.