POWER BAT: 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 BAT
Largest movements
- Receivables within one year +€13,309
up €13,309 (+25.8%), from €51,630 to €64,939
of which Other amounts receivable: +€19,295
- Cash +€3,173
up €3,173 (+678.2%), from €468 to €3,641
mainly Net result for the year (+€15,175) and Tax, wage and social debts (+€1,975)
- Tangible fixed assets +€886
new in 2025: €886
- Profit (loss) carried forward +€15,175
up €15,175 (+38.9%), from €38,963 to €54,138
- Tax, wage and social debts +€1,975
up €1,975 (+18.0%), from €10,992 to €12,967
of which Taxes: +€1,975
- Gross operating margin -€13,950
down €13,950 (-42.9%), from €32,539 to €18,589
- Financial income +€2,925
new in 2025: €2,925
- Taxes -€2,400
down €2,400 (-36.3%), from €6,615 to €4,215
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 | €52,547 | €69,571 | +€17,025 | +32.4% |
| Fixed assets | 21/28 | - | €886 | +€886 | |
| Tangible fixed assets | 22/27 | - | €886 | +€886 | |
| Furniture and vehicles | 24 | - | €886 | +€886 | |
| Current assets | 29/58 | €52,547 | €68,685 | +€16,138 | +30.7% |
| Amounts receivable within one year | 40/41 | €51,630 | €64,939 | +€13,309 | +25.8% |
| Trade receivables | 40 | €6,414 | €428 | -€5,986 | -93.3% |
| Other amounts receivable | 41 | €45,216 | €64,511 | +€19,295 | +42.7% |
| Cash at bank and in hand | 54/58 | €468 | €3,641 | +€3,173 | +678.2% |
| Deferred charges and accrued income | 490/1 | €449 | €105 | -€344 | -76.6% |
| Total equity and liabilities | 10/49 | €52,547 | €69,571 | +€17,025 | +32.4% |
| Equity | 10/15 | €40,963 | €56,138 | +€15,175 | +37.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €38,963 | €54,138 | +€15,175 | +38.9% |
| Amounts payable | 17/49 | €11,584 | €13,434 | +€1,850 | +16.0% |
| Amounts payable within one year | 42/48 | €11,470 | €13,366 | +€1,896 | +16.5% |
| Trade debts | 44 | €478 | €398 | -€79 | -16.6% |
| Suppliers | 440/4 | €478 | €398 | -€79 | -16.6% |
| Taxes, remuneration and social security | 45 | €10,992 | €12,967 | +€1,975 | +18.0% |
| Taxes | 450/3 | €8,992 | €10,967 | +€1,975 | +22.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €114 | €68 | -€46 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €41 | +€41 | |
| Other operating charges | 640/8 | €744 | €651 | -€93 | -12.4% |
| Gross operating margin | 9900 | €32,539 | €18,589 | -€13,950 | -42.9% |
| Operating profit (loss) | 9901 | €31,796 | €17,897 | -€13,898 | -43.7% |
| Financial income | 75/76B | - | €2,925 | +€2,925 | |
| Recurring financial income | 75 | - | €2,925 | +€2,925 | |
| Financial charges | 65/66B | €1,727 | €1,433 | -€294 | -17.0% |
| Recurring financial charges | 65 | €1,727 | €1,433 | -€294 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €30,069 | €19,390 | -€10,679 | -35.5% |
| Income taxes | 67/77 | €6,615 | €4,215 | -€2,400 | -36.3% |
| Profit (loss) for the period | 9904 | €23,454 | €15,175 | -€8,279 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,454 | €15,175 | -€8,279 | -35.3% |
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 7 October 2026 via checked.be.