POWER ASSISTANCE: 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.
POWER ASSISTANCE
Largest movements
- Receivables within one year -€25,890
down €25,890 (-27.4%), from €94,547 to €68,657
of which Trade receivables: -€28,287
- Receivables after one year -€13,000
down €13,000 (-20.0%), from €65,000 to €52,000
- Intangible fixed assets -€12,000
down €12,000 (-77.4%), from €15,500 to €3,500
- Cash +€10,344
up €10,344 (+401%), from €2,578 to €12,922
mainly Receivables within one year (+€25,890) and Current portion of long-term debt (+€18,878)
- Other debts -€40,949
down €40,949 (-80.3%), from €51,013 to €10,064
- Current portion of long-term debt +€18,878
new in 2025: €18,878
- Profit (loss) carried forward -€13,049
down €13,049 (-19.1%), from €68,182 to €55,133
- Debts after one year +€10,449
new in 2025: €10,449
- Trade debts -€7,922
down €7,922 (-27.9%), from €28,401 to €20,479
- Financial income -€9,143
no longer reported in 2025 (was €9,143)
of which Financial income: -€9,143
- Gross operating margin +€8,079
up €8,079 (+9.8%), from €82,408 to €90,487
- Taxes -€5,429
no longer reported in 2025 (was €5,429)
- Depreciation -€3,000
down €3,000 (-20.0%), from €15,000 to €12,000
- Other operating charges -€1,509
down €1,509 (-68.3%), from €2,208 to €699
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 | €178,475 | €138,232 | -€40,243 | -22.5% |
| Fixed assets | 21/28 | €16,350 | €4,350 | -€12,000 | -73.4% |
| Intangible fixed assets | 21 | €15,500 | €3,500 | -€12,000 | -77.4% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €162,125 | €133,882 | -€28,243 | -17.4% |
| Amounts receivable after more than one year | 29 | €65,000 | €52,000 | -€13,000 | -20.0% |
| Other amounts receivable | 291 | €65,000 | €52,000 | -€13,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €94,547 | €68,657 | -€25,890 | -27.4% |
| Trade receivables | 40 | €36,581 | €8,294 | -€28,287 | -77.3% |
| Other amounts receivable | 41 | €57,966 | €60,363 | +€2,397 | +4.1% |
| Cash at bank and in hand | 54/58 | €2,578 | €12,922 | +€10,344 | +401% |
| Deferred charges and accrued income | 490/1 | - | €303 | +€303 | |
| Total equity and liabilities | 10/49 | €178,475 | €138,232 | -€40,243 | -22.5% |
| Equity | 10/15 | €78,642 | €65,593 | -€13,049 | -16.6% |
| Contributions | 10/11 | €8,600 | €10,460 | +€1,860 | +21.6% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €68,182 | €55,133 | -€13,049 | -19.1% |
| Amounts payable | 17/49 | €99,833 | €72,639 | -€27,194 | -27.2% |
| Amounts payable after more than one year | 17 | - | €10,449 | +€10,449 | |
| Financial debts | 170/4 | - | €10,449 | +€10,449 | |
| Amounts payable within one year | 42/48 | €99,833 | €62,190 | -€37,643 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | - | €18,878 | +€18,878 | |
| Trade debts | 44 | €28,401 | €20,479 | -€7,922 | -27.9% |
| Suppliers | 440/4 | €28,401 | €20,479 | -€7,922 | -27.9% |
| Taxes, remuneration and social security | 45 | €20,419 | €12,769 | -€7,650 | -37.5% |
| Taxes | 450/3 | €18,935 | €9,323 | -€9,612 | -50.8% |
| Remuneration and social security | 454/9 | €1,484 | €3,446 | +€1,962 | +132% |
| Other amounts payable | 47/48 | €51,013 | €10,064 | -€40,949 | -80.3% |
| Remuneration, social security and pensions | 62 | €64,872 | €64,597 | -€275 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,129 | - | -€1,129 | |
| Other operating charges | 640/8 | €2,208 | €699 | -€1,509 | -68.3% |
| Non-recurring operating charges | 66A | €5,529 | €13,705 | +€8,176 | +148% |
| Gross operating margin | 9900 | €82,408 | €90,487 | +€8,079 | +9.8% |
| Operating profit (loss) | 9901 | -€6,330 | -€514 | +€5,816 | +91.9% |
| Financial income | 75/76B | €9,143 | - | -€9,143 | |
| Recurring financial income | 75 | €9,143 | - | -€9,143 | |
| Non-recurring financial income | 76B | €9,143 | - | -€9,143 | |
| Financial charges | 65/66B | €13,717 | €12,535 | -€1,182 | -8.6% |
| Recurring financial charges | 65 | €11,197 | €12,535 | +€1,338 | +11.9% |
| Non-recurring financial charges | 66B | €2,520 | - | -€2,520 | |
| Profit (loss) for the period before taxes | 9903 | -€10,904 | -€13,049 | -€2,145 | -19.7% |
| Income taxes | 67/77 | €5,429 | - | -€5,429 | |
| Profit (loss) for the period | 9904 | -€16,333 | -€13,049 | +€3,284 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,333 | -€13,049 | +€3,284 | +20.1% |
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 28 October 2026 via checked.be.