POWER CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€39,168
up €39,168 (+10.9%), from €358,926 to €398,094
mainly Other debts (+€369,066) and Receivables within one year (+€31,302)
- Receivables within one year -€31,302
down €31,302 (-95.0%), from €32,961 to €1,658
of which Trade receivables: -€32,894
- Tangible fixed assets -€8,551
no longer reported in 2026 (was €8,551)
- Other debts +€369,066
up €369,066 (+2140.8%), from €17,240 to €386,306
- Reserves -€356,070
no longer reported in 2026 (was €356,070)
- Contributions -€18,600
no longer reported in 2026 (was €18,600)
- Gross operating margin -€49,925
down €49,925 (-77.4%), from €64,476 to €14,551
- Taxes -€13,773
down €13,773 (-76.3%), from €18,052 to €4,279
- Depreciation -€8,539
no longer reported in 2026 (was €8,539)
- Other operating charges -€2,006
down €2,006 (-73.1%), from €2,743 to €737
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,821 | €399,753 | -€2,069 | -0.5% |
| Fixed assets | 21/28 | €8,551 | - | -€8,551 | |
| Tangible fixed assets | 22/27 | €8,551 | - | -€8,551 | |
| Furniture and vehicles | 24 | €8,551 | - | -€8,551 | |
| Current assets | 29/58 | €393,271 | €399,753 | +€6,482 | +1.6% |
| Amounts receivable within one year | 40/41 | €32,961 | €1,658 | -€31,302 | -95.0% |
| Trade receivables | 40 | €32,961 | €67 | -€32,894 | -99.8% |
| Other amounts receivable | 41 | - | €1,591 | +€1,591 | |
| Cash at bank and in hand | 54/58 | €358,926 | €398,094 | +€39,168 | +10.9% |
| Deferred charges and accrued income | 490/1 | €1,384 | - | -€1,384 | |
| Total equity and liabilities | 10/49 | €401,821 | €399,753 | -€2,069 | -0.5% |
| Equity | 10/15 | €374,838 | - | -€374,838 | |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €356,070 | - | -€356,070 | |
| Distributable reserves | 133 | €356,070 | - | -€356,070 | |
| Profit (loss) carried forward | 14 | €167 | - | -€167 | |
| Amounts payable | 17/49 | €26,984 | €399,753 | +€372,769 | +1381.5% |
| Amounts payable within one year | 42/48 | €26,984 | €399,686 | +€372,702 | +1381.2% |
| Trade debts | 44 | €5,752 | €5,840 | +€88 | +1.5% |
| Suppliers | 440/4 | €5,752 | €5,840 | +€88 | +1.5% |
| Taxes, remuneration and social security | 45 | €3,992 | €7,540 | +€3,547 | +88.9% |
| Taxes | 450/3 | €3,992 | €7,540 | +€3,547 | +88.9% |
| Other amounts payable | 47/48 | €17,240 | €386,306 | +€369,066 | +2140.8% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Non-recurring operating income | 76A | - | €10,788 | +€10,788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,539 | - | -€8,539 | |
| Other operating charges | 640/8 | €2,743 | €737 | -€2,006 | -73.1% |
| Gross operating margin | 9900 | €64,476 | €14,551 | -€49,925 | -77.4% |
| Operating profit (loss) | 9901 | €53,195 | €13,814 | -€39,381 | -74.0% |
| Financial income | 75/76B | €3,081 | €3,008 | -€73 | -2.4% |
| Recurring financial income | 75 | €3,081 | €3,008 | -€73 | -2.4% |
| Financial charges | 65/66B | €180 | €68 | -€112 | -62.1% |
| Recurring financial charges | 65 | €180 | €68 | -€112 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €56,096 | €16,754 | -€39,342 | -70.1% |
| Income taxes | 67/77 | €18,052 | €4,279 | -€13,773 | -76.3% |
| Profit (loss) for the period | 9904 | €38,044 | €12,475 | -€25,569 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,044 | €12,475 | -€25,569 | -67.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2025 and 10 September 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.