Potens: what changed
Two fiscal 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.
Potens
Largest movements
- Deferred charges and accrued income +€29,038
up €29,038 (+912.7%), from €3,182 to €32,220
- Receivables within one year +€24,196
up €24,196 (+1686.3%), from €1,435 to €25,631
of which Trade receivables: +€21,606
- Tangible fixed assets -€6,928
down €6,928 (-16.8%), from €41,338 to €34,410
of which Other tangible fixed assets: -€5,038
- Cash +€1,318
up €1,318 (+174.8%), from €754 to €2,072
mainly Advances received (+€38,115) and Accrued charges and deferred income (+€16,472)
- Advances received +€38,115
new in 2025: €38,115
- Accrued charges and deferred income +€16,472
up €16,472 (+311.4%), from €5,289 to €21,761
- Other debts -€7,630
down €7,630 (-48.1%), from €15,876 to €8,246
- Profit (loss) carried forward +€7,425
up €7,425 (+82.3%), from -€9,025 to -€1,600
- Trade debts -€3,854
down €3,854 (-63.7%), from €6,048 to €2,194
- Gross operating margin +€9,059
up €9,059 (+23.9%), from €37,859 to €46,917
- Financial income -€2,707
down €2,707 (-99.7%), from €2,716 to €9
- Staff costs +€1,049
up €1,049 (+4.1%), from €25,500 to €26,549
- Financial charges -€973
down €973 (-33.5%), from €2,908 to €1,935
- Depreciation -€901
down €901 (-9.5%), from €9,532 to €8,631
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.
Cash bridge derived
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 | €54,359 | €101,983 | +€47,624 | +87.6% |
| Fixed assets | 21/28 | €44,638 | €37,710 | -€6,928 | -15.5% |
| Tangible fixed assets | 22/27 | €41,338 | €34,410 | -€6,928 | -16.8% |
| Plant, machinery and equipment | 23 | €14,056 | €11,209 | -€2,847 | -20.3% |
| Furniture and vehicles | 24 | €2,090 | €3,048 | +€957 | +45.8% |
| Other tangible fixed assets | 26 | €25,192 | €20,154 | -€5,038 | -20.0% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €9,720 | €64,273 | +€54,552 | +561.2% |
| Stocks and contracts in progress | 3 | €4,350 | €4,350 | = | 0.0% |
| Stocks | 30/36 | €4,350 | €4,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,435 | €25,631 | +€24,196 | +1686.3% |
| Trade receivables | 40 | €1,314 | €22,920 | +€21,606 | +1644.2% |
| Other amounts receivable | 41 | €121 | €2,711 | +€2,590 | +2144.8% |
| Cash at bank and in hand | 54/58 | €754 | €2,072 | +€1,318 | +174.8% |
| Deferred charges and accrued income | 490/1 | €3,182 | €32,220 | +€29,038 | +912.7% |
| Total equity and liabilities | 10/49 | €54,359 | €101,983 | +€47,624 | +87.6% |
| Equity | 10/15 | €9,575 | €17,000 | +€7,425 | +77.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,025 | -€1,600 | +€7,425 | +82.3% |
| Amounts payable | 17/49 | €44,784 | €84,982 | +€40,199 | +89.8% |
| Amounts payable within one year | 42/48 | €39,495 | €63,221 | +€23,726 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €4,919 | €1,129 | -€3,790 | -77.0% |
| Financial debts | 43 | €2,904 | €5,355 | +€2,452 | +84.4% |
| Credit institutions | 430/8 | €2,904 | €5,355 | +€2,452 | +84.4% |
| Trade debts | 44 | €6,048 | €2,194 | -€3,854 | -63.7% |
| Suppliers | 440/4 | €6,048 | €2,194 | -€3,854 | -63.7% |
| Advances received on contracts in progress | 46 | - | €38,115 | +€38,115 | |
| Taxes, remuneration and social security | 45 | €9,747 | €8,181 | -€1,566 | -16.1% |
| Taxes | 450/3 | €8,402 | €5,793 | -€2,609 | -31.0% |
| Remuneration and social security | 454/9 | €1,345 | €2,388 | +€1,042 | +77.5% |
| Other amounts payable | 47/48 | €15,876 | €8,246 | -€7,630 | -48.1% |
| Accrued charges and deferred income | 492/3 | €5,289 | €21,761 | +€16,472 | +311.4% |
| Remuneration, social security and pensions | 62 | €25,500 | €26,549 | +€1,049 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,532 | €8,631 | -€901 | -9.5% |
| Other operating charges | 640/8 | €2,459 | €2,387 | -€72 | -2.9% |
| Gross operating margin | 9900 | €37,859 | €46,917 | +€9,059 | +23.9% |
| Operating profit (loss) | 9901 | €368 | €9,351 | +€8,983 | +2443.1% |
| Financial income | 75/76B | €2,716 | €9 | -€2,707 | -99.7% |
| Recurring financial income | 75 | €2,716 | €9 | -€2,707 | -99.7% |
| Financial charges | 65/66B | €2,908 | €1,935 | -€973 | -33.5% |
| Recurring financial charges | 65 | €2,908 | €1,935 | -€973 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €176 | €7,425 | +€7,249 | +4123.0% |
| Profit (loss) for the period | 9904 | €176 | €7,425 | +€7,249 | +4123.0% |
| Profit (loss) for the period to be appropriated | 9905 | €176 | €7,425 | +€7,249 | +4123.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.