POWER DIAG: 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 DIAG
Largest movements
- Receivables within one year +€16,597
up €16,597 (+17.3%), from €95,923 to €112,521
of which Other amounts receivable: +€28,490
- Stocks and contracts -€12,933
down €12,933 (-34.4%), from €37,587 to €24,653
- Tangible fixed assets +€7,231
up €7,231 (+120%), from €6,043 to €13,274
of which Furniture and vehicles: +€6,008
- Cash -€2,255
down €2,255 (-9.6%), from €23,494 to €21,239
mainly Receivables within one year (-€16,597) and Investment in fixed assets (net) (-€11,717)
- Trade debts +€9,352
up €9,352 (+18.3%), from €51,092 to €60,445
- Current portion of long-term debt -€5,792
no longer reported in 2025 (was €5,792)
- Advances received +€4,538
up €4,538 (+37.5%), from €12,100 to €16,638
- Gross operating margin -€27,119
down €27,119 (-78.1%), from €34,721 to €7,602
- Staff costs -€5,807
down €5,807 (-100.0%), from €5,807 to €0
- Write-downs -€5,423
no longer reported in 2025 (was €5,423)
- Taxes -€1,616
down €1,616 (-48.3%), from €3,348 to €1,732
- Financial charges -€735
down €735 (-34.8%), from €2,109 to €1,374
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 | €164,061 | €171,695 | +€7,635 | +4.7% |
| Fixed assets | 21/28 | €6,043 | €13,274 | +€7,231 | +120% |
| Tangible fixed assets | 22/27 | €6,043 | €13,274 | +€7,231 | +120% |
| Plant, machinery and equipment | 23 | €2,167 | €579 | -€1,589 | -73.3% |
| Furniture and vehicles | 24 | €3,839 | €9,848 | +€6,008 | +156% |
| Other tangible fixed assets | 26 | €37 | €2,848 | +€2,811 | +7,677% |
| Current assets | 29/58 | €158,017 | €158,421 | +€404 | +0.3% |
| Stocks and contracts in progress | 3 | €37,587 | €24,653 | -€12,933 | -34.4% |
| Stocks | 30/36 | €37,587 | €24,653 | -€12,933 | -34.4% |
| Amounts receivable within one year | 40/41 | €95,923 | €112,521 | +€16,597 | +17.3% |
| Trade receivables | 40 | €31,155 | €19,262 | -€11,892 | -38.2% |
| Other amounts receivable | 41 | €64,769 | €93,258 | +€28,490 | +44.0% |
| Cash at bank and in hand | 54/58 | €23,494 | €21,239 | -€2,255 | -9.6% |
| Deferred charges and accrued income | 490/1 | €1,013 | €8 | -€1,005 | -99.2% |
| Total equity and liabilities | 10/49 | €164,061 | €171,695 | +€7,635 | +4.7% |
| Equity | 10/15 | €80,570 | €81,695 | +€1,125 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,970 | €63,095 | +€1,125 | +1.8% |
| Amounts payable | 17/49 | €83,491 | €90,000 | +€6,509 | +7.8% |
| Amounts payable within one year | 42/48 | €83,491 | €90,000 | +€6,509 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €5,792 | - | -€5,792 | |
| Trade debts | 44 | €51,092 | €60,445 | +€9,352 | +18.3% |
| Suppliers | 440/4 | €51,092 | €60,445 | +€9,352 | +18.3% |
| Advances received on contracts in progress | 46 | €12,100 | €16,638 | +€4,538 | +37.5% |
| Taxes, remuneration and social security | 45 | €14,506 | €12,918 | -€1,588 | -11.0% |
| Taxes | 450/3 | €14,154 | €12,918 | -€1,236 | -8.7% |
| Remuneration and social security | 454/9 | €352 | - | -€352 | |
| Remuneration, social security and pensions | 62 | €5,807 | €0 | -€5,807 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,952 | €4,486 | +€534 | +13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,423 | - | -€5,423 | |
| Other operating charges | 640/8 | €3,261 | €3,165 | -€96 | -3.0% |
| Non-recurring operating charges | 66A | €7,695 | - | -€7,695 | |
| Gross operating margin | 9900 | €34,721 | €7,602 | -€27,119 | -78.1% |
| Operating profit (loss) | 9901 | €8,582 | -€49 | -€8,631 | |
| Financial income | 75/76B | €4,190 | €4,281 | +€91 | +2.2% |
| Recurring financial income | 75 | €4,190 | €4,281 | +€91 | +2.2% |
| Financial charges | 65/66B | €2,109 | €1,374 | -€735 | -34.8% |
| Recurring financial charges | 65 | €2,109 | €1,374 | -€735 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €10,663 | €2,858 | -€7,805 | -73.2% |
| Income taxes | 67/77 | €3,348 | €1,732 | -€1,616 | -48.3% |
| Profit (loss) for the period | 9904 | €7,315 | €1,125 | -€6,190 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,315 | €1,125 | -€6,190 | -84.6% |
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 29 October 2026 via checked.be.