POWER CLIMBER: 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.
What changed
POWER CLIMBER
NACE 28.220, Manufacture of machinery and equipment not elsewhere classified
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5.5m
2024 · €5.2m+€343,831
Equity
€62.9m
2024 · €57.4m+€5.5m
Cash
€319,988
2024 · €678,794-€358,806
Balance sheet total
€70.3m
2024 · €65.5m+€4.7m
Largest movements
Assets
- Receivables within one year +€6.6m
up €6.6m (+13.1%), from €50.4m to €57.0m
of which Other amounts receivable: +€5.4m
- Intangible fixed assets -€739,724
down €739,724 (-11.8%), from €6.3m to €5.5m
- Stocks and contracts -€727,723
down €727,723 (-10.4%), from €7.0m to €6.3m
Equity and liabilities
- Profit (loss) carried forward +€5.5m
up €5.5m (+9.6%), from €57.4m to €62.9m
- Trade debts -€1.5m
down €1.5m (-20.8%), from €7.4m to €5.8m
Income statement
- Goods and materials -€3.4m
down €3.4m (-23.6%), from €14.6m to €11.2m
of which Purchases: -€4.2m
- Turnover -€2.0m
down €2.0m (-6.8%), from €29.0m to €27.0m
- Services and other goods +€958,903
up €958,903 (+28.6%), from €3.4m to €4.3m
- Financial income -€381,627
down €381,627 (-27.4%), from €1.4m to €1.0m
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.
Result 2024
€5.2m
Turnover
-€2.0m
Other operating income
-€1,689
Goods and materials
+€3.4m
Services and other goods
-€958,903
Staff costs
+€235,400
Depreciation
+€6,870
Provisions
+€50,823
Other operating charges
-€4,276
Financial income
-€381,627
Financial charges
+€150,729
Taxes
-€234,401
Result 2025
€5.5m
raises the resultlowers the result
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.
From operations
-€303,261
Investment
-€55,545
Financing
€0
Cash 2024
€678,794
From operations (derived)
-€303,261
Net result for the year
+€5.5m
Depreciation
+€839,152
Stocks and contracts
+€727,723
Receivables within one year
-€6.6m
Provisions
-€42,686
Trade debts
-€1.5m
Tax, wage and social debts
+€234,658
Other debts
+€567,505
Investment (derived)
-€55,545
Investment in fixed assets (net)
-€55,545
Cash 2025
€319,988
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,508,411 | €70,256,187 | +€4.7m | +7.2% |
| Fixed assets | 21/28 | €7,381,701 | €6,598,094 | -€783,607 | -10.6% |
| Intangible fixed assets | 21 | €6,250,163 | €5,510,438 | -€739,724 | -11.8% |
| Tangible fixed assets | 22/27 | €704,337 | €660,455 | -€43,883 | -6.2% |
| Land and buildings | 22 | €447,936 | €447,936 | = | 0.0% |
| Plant, machinery and equipment | 23 | €256,011 | €212,519 | -€43,492 | -17.0% |
| Other tangible fixed assets | 26 | €391 | €0 | -€391 | -100% |
| Financial fixed assets | 28 | €427,201 | €427,201 | = | 0.0% |
| Affiliated companies | 280/1 | €427,000 | €427,000 | = | 0.0% |
| Participating interests | 280 | €427,000 | €427,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €201 | €201 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €201 | €201 | = | 0.0% |
| Current assets | 29/58 | €58,126,710 | €63,658,093 | +€5.5m | +9.5% |
| Stocks and contracts in progress | 3 | €7,009,302 | €6,281,579 | -€727,723 | -10.4% |
| Stocks | 30/36 | €7,009,302 | €6,281,579 | -€727,723 | -10.4% |
| Goods purchased for resale | 34 | €7,009,302 | €6,281,579 | -€727,723 | -10.4% |
| Amounts receivable within one year | 40/41 | €50,408,878 | €57,026,790 | +€6.6m | +13.1% |
| Trade receivables | 40 | €6,581,666 | €7,802,703 | +€1.2m | +18.6% |
| Other amounts receivable | 41 | €43,827,212 | €49,224,087 | +€5.4m | +12.3% |
| Cash at bank and in hand | 54/58 | €678,794 | €319,988 | -€358,806 | -52.9% |
| Deferred charges and accrued income | 490/1 | €29,737 | €29,737 | = | 0.0% |
| Total equity and liabilities | 10/49 | €65,508,411 | €70,256,187 | +€4.7m | +7.2% |
| Equity | 10/15 | €57,426,168 | €62,946,612 | +€5.5m | +9.6% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,371,632 | €62,892,076 | +€5.5m | +9.6% |
| Provisions and deferred taxes | 16 | €123,959 | €81,273 | -€42,686 | -34.4% |
| Provisions for liabilities and charges | 160/5 | €123,959 | €81,273 | -€42,686 | -34.4% |
| Other liabilities and charges | 164/5 | €123,959 | €81,273 | -€42,686 | -34.4% |
| Amounts payable | 17/49 | €7,958,284 | €7,228,302 | -€729,982 | -9.2% |
| Amounts payable within one year | 42/48 | €7,958,284 | €7,228,302 | -€729,982 | -9.2% |
| Trade debts | 44 | €7,380,517 | €5,848,372 | -€1.5m | -20.8% |
| Suppliers | 440/4 | €7,380,517 | €5,848,372 | -€1.5m | -20.8% |
| Taxes, remuneration and social security | 45 | €450,524 | €685,182 | +€234,658 | +52.1% |
| Taxes | 450/3 | - | €253,571 | +€253,571 | |
| Remuneration and social security | 454/9 | €450,524 | €431,610 | -€18,913 | -4.2% |
| Other amounts payable | 47/48 | €127,243 | €694,748 | +€567,505 | +446% |
| Operating income | 70/76A | €29,003,716 | €27,042,539 | -€2.0m | -6.8% |
| Turnover | 70 | €28,990,378 | €27,030,890 | -€2.0m | -6.8% |
| Other operating income | 74 | €13,338 | €11,649 | -€1,689 | -12.7% |
| Operating charges | 60/66A | €23,334,072 | €20,563,766 | -€2.8m | -11.9% |
| Goods for resale, raw materials and consumables | 60 | €14,591,799 | €11,151,408 | -€3.4m | -23.6% |
| Purchases | 600/8 | €14,592,901 | €10,423,686 | -€4.2m | -28.6% |
| Change in stocks: decrease (increase) | 609 | -€1,102 | €727,723 | +€728,825 | |
| Services and other goods | 61 | €3,355,819 | €4,314,722 | +€958,903 | +28.6% |
| Remuneration, social security and pensions | 62 | €4,492,946 | €4,257,546 | -€235,400 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €846,022 | €839,152 | -€6,870 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,137 | -€42,686 | -€50,823 | |
| Other operating charges | 640/8 | €39,348 | €43,624 | +€4,276 | +10.9% |
| Operating profit (loss) | 9901 | €5,669,644 | €6,478,774 | +€809,130 | +14.3% |
| Financial income | 75/76B | €1,394,413 | €1,012,786 | -€381,627 | -27.4% |
| Recurring financial income | 75 | €1,394,413 | €1,012,786 | -€381,627 | -27.4% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €1,366,705 | €962,678 | -€404,027 | -29.6% |
| Other financial income | 752/9 | €27,708 | €50,108 | +€22,400 | +80.8% |
| Financial charges | 65/66B | €218,272 | €67,544 | -€150,729 | -69.1% |
| Recurring financial charges | 65 | €218,272 | €67,544 | -€150,729 | -69.1% |
| Debt charges | 650 | €127,250 | €0 | -€127,250 | -100% |
| Other financial charges | 652/9 | €91,022 | €67,544 | -€23,478 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €6,845,784 | €7,424,016 | +€578,231 | +8.4% |
| Income taxes | 67/77 | €1,669,171 | €1,903,571 | +€234,401 | +14.0% |
| Taxes | 670/3 | €1,743,400 | €1,903,571 | +€160,171 | +9.2% |
| Tax adjustments and reversals of tax provisions | 77 | €74,229 | €0 | -€74,229 | -100% |
| Profit (loss) for the period | 9904 | €5,176,614 | €5,520,444 | +€343,831 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,176,614 | €5,520,444 | +€343,831 | +6.6% |
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.