POTENTIA MANAGEMENT: 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.
POTENTIA MANAGEMENT
Largest movements
- Current investments +€74,262
up €74,262 (+11.8%), from €627,243 to €701,505
- Cash -€37,327
down €37,327 (-25.9%), from €143,883 to €106,556
mainly Current investments (-€74,262) and Receivables within one year (-€582)
- Receivables after one year -€30,000
down €30,000 (-18.3%), from €164,000 to €134,000
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€5,604
new in 2025: €5,604
- Gross operating margin +€4,598
up €4,598 (+38.5%), from -€11,954 to -€7,356
- Financial income -€2,642
down €2,642 (-10.1%), from €26,080 to €23,438
- Other operating charges -€336
down €336 (-14.1%), from €2,382 to €2,046
- Taxes -€301
down €301 (-31.0%), from €972 to €671
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 | €945,568 | €952,121 | +€6,553 | +0.7% |
| Fixed assets | 21/28 | €1,593 | €538 | -€1,055 | -66.2% |
| Tangible fixed assets | 22/27 | €1,593 | €538 | -€1,055 | -66.2% |
| Furniture and vehicles | 24 | €1,593 | €538 | -€1,055 | -66.2% |
| Current assets | 29/58 | €943,975 | €951,583 | +€7,608 | +0.8% |
| Amounts receivable after more than one year | 29 | €164,000 | €134,000 | -€30,000 | -18.3% |
| Other amounts receivable | 291 | €164,000 | €134,000 | -€30,000 | -18.3% |
| Amounts receivable within one year | 40/41 | €6,648 | €7,230 | +€582 | +8.7% |
| Trade receivables | 40 | €182 | €223 | +€42 | +22.9% |
| Other amounts receivable | 41 | €6,467 | €7,007 | +€540 | +8.4% |
| Current investments | 50/53 | €627,243 | €701,505 | +€74,262 | +11.8% |
| Cash at bank and in hand | 54/58 | €143,883 | €106,556 | -€37,327 | -25.9% |
| Deferred charges and accrued income | 490/1 | €2,200 | €2,292 | +€92 | +4.2% |
| Total equity and liabilities | 10/49 | €945,568 | €952,121 | +€6,553 | +0.7% |
| Equity | 10/15 | €942,798 | €949,504 | +€6,706 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,915 | €33,621 | +€6,706 | +24.9% |
| Distributable reserves | 133 | €26,915 | €33,621 | +€6,706 | +24.9% |
| Profit (loss) carried forward | 14 | €909,684 | €909,684 | = | 0.0% |
| Amounts payable | 17/49 | €2,769 | €2,617 | -€152 | -5.5% |
| Amounts payable within one year | 42/48 | €2,769 | €2,617 | -€152 | -5.5% |
| Trade debts | 44 | €1,940 | €1,761 | -€179 | -9.2% |
| Suppliers | 440/4 | €1,940 | €1,761 | -€179 | -9.2% |
| Other amounts payable | 47/48 | €829 | €856 | +€27 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,055 | €1,055 | = | 0.0% |
| Other operating charges | 640/8 | €2,382 | €2,046 | -€336 | -14.1% |
| Gross operating margin | 9900 | -€11,954 | -€7,356 | +€4,598 | +38.5% |
| Operating profit (loss) | 9901 | -€15,390 | -€10,457 | +€4,934 | +32.1% |
| Financial income | 75/76B | €26,080 | €23,438 | -€2,642 | -10.1% |
| Recurring financial income | 75 | €26,080 | €23,438 | -€2,642 | -10.1% |
| Financial charges | 65/66B | - | €5,604 | +€5,604 | |
| Recurring financial charges | 65 | - | €5,604 | +€5,604 | |
| Profit (loss) for the period before taxes | 9903 | €10,690 | €7,377 | -€3,313 | -31.0% |
| Income taxes | 67/77 | €972 | €671 | -€301 | -31.0% |
| Profit (loss) for the period | 9904 | €9,718 | €6,706 | -€3,012 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,718 | €6,706 | -€3,012 | -31.0% |
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 28 October 2026 via checked.be.