POWER 4 PC: 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.
POWER 4 PC
Largest movements
- Receivables within one year +€19,752
up €19,752 (+116.1%), from €17,007 to €36,759
of which Other amounts receivable: +€22,498
- Profit (loss) carried forward +€30,885
up €30,885, from -€15,309 to €15,576
- Advances received -€8,292
no longer reported in 2025 (was €8,292)
- Trade debts -€6,743
down €6,743 (-33.0%), from €20,455 to €13,712
- Tax, wage and social debts +€3,000
up €3,000 (+133.2%), from €2,252 to €5,253
- Short-term financial debts +€910
new in 2025: €910
- Gross operating margin +€33,558
up €33,558 (+576.0%), from €5,826 to €39,384
- Taxes +€6,151
new in 2025: €6,151
- Financial charges +€3,202
up €3,202 (+1575.9%), from €203 to €3,405
- Other operating charges -€948
down €948 (-89.3%), from €1,061 to €113
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 | €23,023 | €42,784 | +€19,761 | +85.8% |
| Fixed assets | 21/28 | €5,958 | €5,891 | -€67 | -1.1% |
| Tangible fixed assets | 22/27 | €67 | - | -€67 | |
| Furniture and vehicles | 24 | €67 | - | -€67 | |
| Financial fixed assets | 28 | €5,891 | €5,891 | = | 0.0% |
| Current assets | 29/58 | €17,065 | €36,893 | +€19,828 | +116.2% |
| Amounts receivable within one year | 40/41 | €17,007 | €36,759 | +€19,752 | +116.1% |
| Trade receivables | 40 | €5,321 | €2,575 | -€2,746 | -51.6% |
| Other amounts receivable | 41 | €11,686 | €34,184 | +€22,498 | +192.5% |
| Cash at bank and in hand | 54/58 | €1 | €91 | +€90 | +10130.3% |
| Deferred charges and accrued income | 490/1 | €57 | €43 | -€14 | -24.9% |
| Total equity and liabilities | 10/49 | €23,023 | €42,784 | +€19,761 | +85.8% |
| Equity | 10/15 | -€7,976 | €22,909 | +€30,885 | |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Outside capital | 11 | €6,400 | - | -€6,400 | |
| Other | 1109/19 | €6,400 | - | -€6,400 | |
| Reserves | 13 | €933 | €933 | = | 0.0% |
| Non-distributable reserves | 130/1 | €933 | €933 | = | 0.0% |
| Reserves not available under the articles | 1311 | €933 | €933 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,309 | €15,576 | +€30,885 | |
| Amounts payable | 17/49 | €31,000 | €19,875 | -€11,124 | -35.9% |
| Amounts payable within one year | 42/48 | €31,000 | €19,875 | -€11,124 | -35.9% |
| Financial debts | 43 | - | €910 | +€910 | |
| Other loans | 439 | - | €910 | +€910 | |
| Trade debts | 44 | €20,455 | €13,712 | -€6,743 | -33.0% |
| Suppliers | 440/4 | €20,455 | €13,712 | -€6,743 | -33.0% |
| Advances received on contracts in progress | 46 | €8,292 | - | -€8,292 | |
| Taxes, remuneration and social security | 45 | €2,252 | €5,253 | +€3,000 | +133.2% |
| Taxes | 450/3 | €2,252 | €5,253 | +€3,000 | +133.2% |
| Non-recurring operating income | 76A | - | €24,946 | +€24,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €67 | -€33 | -32.8% |
| Other operating charges | 640/8 | €1,061 | €113 | -€948 | -89.3% |
| Gross operating margin | 9900 | €5,826 | €39,384 | +€33,558 | +576.0% |
| Operating profit (loss) | 9901 | €4,665 | €39,204 | +€34,539 | +740.4% |
| Financial income | 75/76B | €891 | €1,237 | +€346 | +38.8% |
| Recurring financial income | 75 | €891 | €1,237 | +€346 | +38.8% |
| Financial charges | 65/66B | €203 | €3,405 | +€3,202 | +1575.9% |
| Recurring financial charges | 65 | €203 | €3,405 | +€3,202 | +1575.9% |
| Profit (loss) for the period before taxes | 9903 | €5,353 | €37,036 | +€31,683 | +591.9% |
| Income taxes | 67/77 | - | €6,151 | +€6,151 | |
| Profit (loss) for the period | 9904 | €5,353 | €30,885 | +€25,532 | +477.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,353 | €30,885 | +€25,532 | +477.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.