POTENTIA: 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.
POTENTIA
Largest movements
- Stocks and contracts -€707,658
down €707,658 (-29.7%), from €2.4m to €1.7m
- Cash +€244,926
up €244,926 (+280.5%), from €87,304 to €332,231
mainly Stocks and contracts (+€707,658) and Other debts (+€216,271)
- Receivables within one year +€62,778
up €62,778 (+1091.2%), from €5,753 to €68,531
- Short-term financial debts -€522,926
down €522,926 (-19.5%), from €2.7m to €2.2m
- Other debts +€216,271
up €216,271 (+42.8%), from €505,147 to €721,418
- Profit (loss) carried forward -€80,441
down €80,441, from €45,792 to -€34,649
- Gross operating margin -€91,490
down €91,490 (-49.6%), from €184,315 to €92,825
- Financial charges +€25,569
up €25,569 (+22.3%), from €114,568 to €140,137
- Taxes -€11,648
down €11,648, from €10,396 to -€1,252
- Other operating charges -€2,485
down €2,485 (-17.0%), from €14,644 to €12,159
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,350,232 | €2,933,880 | -€416,352 | -12.4% |
| Fixed assets | 21/28 | €875,373 | €857,802 | -€17,570 | -2.0% |
| Tangible fixed assets | 22/27 | €875,173 | €857,802 | -€17,370 | -2.0% |
| Land and buildings | 22 | €850,008 | €828,057 | -€21,951 | -2.6% |
| Plant, machinery and equipment | 23 | €11,647 | €16,227 | +€4,580 | +39.3% |
| Other tangible fixed assets | 26 | €13,518 | €13,518 | = | 0.0% |
| Financial fixed assets | 28 | €200 | - | -€200 | |
| Current assets | 29/58 | €2,474,859 | €2,076,078 | -€398,782 | -16.1% |
| Stocks and contracts in progress | 3 | €2,380,025 | €1,672,367 | -€707,658 | -29.7% |
| Stocks | 30/36 | €2,380,025 | €1,672,367 | -€707,658 | -29.7% |
| Amounts receivable within one year | 40/41 | €5,753 | €68,531 | +€62,778 | +1091.2% |
| Other amounts receivable | 41 | €5,753 | €68,531 | +€62,778 | +1091.2% |
| Cash at bank and in hand | 54/58 | €87,304 | €332,231 | +€244,926 | +280.5% |
| Deferred charges and accrued income | 490/1 | €1,777 | €2,949 | +€1,172 | +66.0% |
| Total equity and liabilities | 10/49 | €3,350,232 | €2,933,880 | -€416,352 | -12.4% |
| Equity | 10/15 | €47,792 | -€32,649 | -€80,441 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,792 | -€34,649 | -€80,441 | |
| Amounts payable | 17/49 | €3,302,440 | €2,966,529 | -€335,911 | -10.2% |
| Amounts payable after more than one year | 17 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 178/9 | €1,900 | €1,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,298,701 | €2,962,823 | -€335,878 | -10.2% |
| Financial debts | 43 | €2,686,000 | €2,163,074 | -€522,926 | -19.5% |
| Credit institutions | 430/8 | €2,686,000 | €2,163,074 | -€522,926 | -19.5% |
| Trade debts | 44 | €39,323 | €18,528 | -€20,795 | -52.9% |
| Suppliers | 440/4 | €39,323 | €18,528 | -€20,795 | -52.9% |
| Taxes, remuneration and social security | 45 | €68,231 | €59,803 | -€8,428 | -12.4% |
| Taxes | 450/3 | €29,576 | €21,148 | -€8,428 | -28.5% |
| Remuneration and social security | 454/9 | €38,655 | €38,655 | = | 0.0% |
| Other amounts payable | 47/48 | €505,147 | €721,418 | +€216,271 | +42.8% |
| Accrued charges and deferred income | 492/3 | €1,839 | €1,806 | -€33 | -1.8% |
| Non-recurring operating income | 76A | €171,278 | - | -€171,278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,253 | €22,821 | +€568 | +2.6% |
| Other operating charges | 640/8 | €14,644 | €12,159 | -€2,485 | -17.0% |
| Gross operating margin | 9900 | €184,315 | €92,825 | -€91,490 | -49.6% |
| Operating profit (loss) | 9901 | €147,417 | €57,845 | -€89,572 | -60.8% |
| Financial income | 75/76B | €148 | €599 | +€451 | +305.7% |
| Recurring financial income | 75 | €148 | €599 | +€451 | +305.7% |
| Financial charges | 65/66B | €114,568 | €140,137 | +€25,569 | +22.3% |
| Recurring financial charges | 65 | €114,568 | €140,137 | +€25,569 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €32,997 | -€81,693 | -€114,690 | |
| Income taxes | 67/77 | €10,396 | -€1,252 | -€11,648 | |
| Profit (loss) for the period | 9904 | €22,601 | -€80,441 | -€103,042 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,601 | -€80,441 | -€103,042 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.