POTENCA: 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.
POTENCA
Largest movements
- Tangible fixed assets -€25,506
down €25,506 (-52.1%), from €48,948 to €23,443
of which Plant, machinery and equipment: -€21,512
- Receivables within one year +€7,112
up €7,112 (+39.5%), from €18,023 to €25,135
of which Trade receivables: +€9,118
- Cash +€6,712
up €6,712 (+356%), from €1,885 to €8,598
mainly Investment in fixed assets (net) (+€13,228) and Depreciation (+€12,278)
- Deferred charges and accrued income +€2,443
up €2,443 (+81.6%), from €2,992 to €5,435
- Other debts -€9,098
down €9,098 (-50.1%), from €18,177 to €9,079
- Trade debts -€7,076
down €7,076 (-28.0%), from €25,256 to €18,179
- Profit (loss) carried forward +€6,661
up €6,661 (+51.6%), from €12,904 to €19,565
- Gross operating margin +€21,869
up €21,869, from -€1,536 to €20,333
- Depreciation -€2,249
down €2,249 (-15.5%), from €14,527 to €12,278
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 | €71,849 | €62,610 | -€9,239 | -12.9% |
| Fixed assets | 21/28 | €48,948 | €23,443 | -€25,506 | -52.1% |
| Tangible fixed assets | 22/27 | €48,948 | €23,443 | -€25,506 | -52.1% |
| Plant, machinery and equipment | 23 | €37,042 | €15,530 | -€21,512 | -58.1% |
| Furniture and vehicles | 24 | €11,906 | €7,913 | -€3,994 | -33.5% |
| Current assets | 29/58 | €22,901 | €39,168 | +€16,267 | +71.0% |
| Amounts receivable within one year | 40/41 | €18,023 | €25,135 | +€7,112 | +39.5% |
| Trade receivables | 40 | €9,659 | €18,777 | +€9,118 | +94.4% |
| Other amounts receivable | 41 | €8,364 | €6,358 | -€2,006 | -24.0% |
| Cash at bank and in hand | 54/58 | €1,885 | €8,598 | +€6,712 | +356% |
| Deferred charges and accrued income | 490/1 | €2,992 | €5,435 | +€2,443 | +81.6% |
| Total equity and liabilities | 10/49 | €71,849 | €62,610 | -€9,239 | -12.9% |
| Equity | 10/15 | €27,904 | €34,565 | +€6,661 | +23.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,904 | €19,565 | +€6,661 | +51.6% |
| Amounts payable | 17/49 | €43,946 | €28,045 | -€15,900 | -36.2% |
| Amounts payable within one year | 42/48 | €43,432 | €27,258 | -€16,174 | -37.2% |
| Trade debts | 44 | €25,256 | €18,179 | -€7,076 | -28.0% |
| Suppliers | 440/4 | €25,256 | €18,179 | -€7,076 | -28.0% |
| Other amounts payable | 47/48 | €18,177 | €9,079 | -€9,098 | -50.1% |
| Accrued charges and deferred income | 492/3 | €513 | €787 | +€274 | +53.3% |
| Non-recurring operating income | 76A | - | €48,323 | +€48,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,527 | €12,278 | -€2,249 | -15.5% |
| Other operating charges | 640/8 | €872 | €823 | -€49 | -5.6% |
| Gross operating margin | 9900 | -€1,536 | €20,333 | +€21,869 | |
| Operating profit (loss) | 9901 | -€16,935 | €7,232 | +€24,167 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €432 | €580 | +€148 | +34.2% |
| Recurring financial charges | 65 | €432 | €580 | +€148 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,367 | €6,661 | +€24,028 | |
| Profit (loss) for the period | 9904 | -€17,367 | €6,661 | +€24,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,367 | €6,661 | +€24,028 |
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 15 October 2026 via checked.be.