Positive Power: 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.
Positive Power
Largest movements
- Tangible fixed assets -€5,000
down €5,000 (-45.7%), from €10,929 to €5,929
- Receivables within one year -€2,204
down €2,204 (-100%), from €2,204 to €0
of which Trade receivables: -€2,099
- Cash -€2,100
down €2,100 (-34.7%), from €6,054 to €3,955
mainly Advances received (-€3,050) and Net result for the year (-€2,677)
- Stocks and contracts -€1,036
down €1,036 (-3.8%), from €26,928 to €25,892
- Advances received -€3,050
down €3,050 (-100%), from €3,050 to €0
- Reserves -€2,677
down €2,677 (-5.0%), from €53,412 to €50,735
of which Distributable reserves: -€2,677
- Trade debts -€2,217
down €2,217 (-84.5%), from €2,623 to €406
- Tax, wage and social debts -€1,445
down €1,445 (-76.2%), from €1,896 to €451
- Other debts -€1,165
down €1,165 (-10.5%), from €11,129 to €9,965
- Gross operating margin -€14,173
down €14,173 (-81.6%), from €17,378 to €3,205
- Taxes -€1,064
down €1,064 (-100%), from €1,064 to €0
- Depreciation +€929
up €929 (+22.8%), from €4,071 to €5,000
- Financial charges -€467
down €467 (-31.8%), from €1,468 to €1,000
- Other operating charges -€335
down €335 (-40.7%), from €823 to €489
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 | €90,711 | €80,156 | -€10,555 | -11.6% |
| Fixed assets | 21/28 | €10,929 | €5,929 | -€5,000 | -45.7% |
| Tangible fixed assets | 22/27 | €10,929 | €5,929 | -€5,000 | -45.7% |
| Furniture and vehicles | 24 | €10,929 | €5,929 | -€5,000 | -45.7% |
| Current assets | 29/58 | €79,782 | €74,227 | -€5,555 | -7.0% |
| Amounts receivable after more than one year | 29 | €25,250 | €25,250 | = | 0.0% |
| Other amounts receivable | 291 | €25,250 | €25,250 | = | 0.0% |
| Stocks and contracts in progress | 3 | €26,928 | €25,892 | -€1,036 | -3.8% |
| Stocks | 30/36 | €26,928 | €25,892 | -€1,036 | -3.8% |
| Amounts receivable within one year | 40/41 | €2,204 | €0 | -€2,204 | -100% |
| Trade receivables | 40 | €2,099 | €0 | -€2,099 | -100% |
| Other amounts receivable | 41 | €106 | €0 | -€106 | -100% |
| Current investments | 50/53 | €18,691 | €18,691 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,054 | €3,955 | -€2,100 | -34.7% |
| Deferred charges and accrued income | 490/1 | €655 | €440 | -€215 | -32.8% |
| Total equity and liabilities | 10/49 | €90,711 | €80,156 | -€10,555 | -11.6% |
| Equity | 10/15 | €72,012 | €69,335 | -€2,677 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,412 | €50,735 | -€2,677 | -5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €53,412 | €50,735 | -€2,677 | -5.0% |
| Amounts payable | 17/49 | €18,699 | €10,821 | -€7,877 | -42.1% |
| Amounts payable within one year | 42/48 | €18,699 | €10,821 | -€7,877 | -42.1% |
| Trade debts | 44 | €2,623 | €406 | -€2,217 | -84.5% |
| Suppliers | 440/4 | €2,623 | €406 | -€2,217 | -84.5% |
| Advances received on contracts in progress | 46 | €3,050 | €0 | -€3,050 | -100% |
| Taxes, remuneration and social security | 45 | €1,896 | €451 | -€1,445 | -76.2% |
| Taxes | 450/3 | €1,896 | €451 | -€1,445 | -76.2% |
| Other amounts payable | 47/48 | €11,129 | €9,965 | -€1,165 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,071 | €5,000 | +€929 | +22.8% |
| Other operating charges | 640/8 | €823 | €489 | -€335 | -40.7% |
| Gross operating margin | 9900 | €17,378 | €3,205 | -€14,173 | -81.6% |
| Operating profit (loss) | 9901 | €12,484 | -€2,284 | -€14,767 | |
| Financial income | 75/76B | €688 | €607 | -€81 | -11.7% |
| Recurring financial income | 75 | €688 | €607 | -€81 | -11.7% |
| Financial charges | 65/66B | €1,468 | €1,000 | -€467 | -31.8% |
| Recurring financial charges | 65 | €1,468 | €1,000 | -€467 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €11,704 | -€2,677 | -€14,381 | |
| Income taxes | 67/77 | €1,064 | €0 | -€1,064 | -100% |
| Profit (loss) for the period | 9904 | €10,640 | -€2,677 | -€13,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,640 | -€2,677 | -€13,317 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.