POWER GYPS: 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 GYPS
Largest movements
- Cash +€5,206
up €5,206 (+166%), from €3,134 to €8,340
mainly Trade debts (+€6,563) and Net result for the year (+€1,538)
- Receivables within one year +€2,693
up €2,693 (+9.6%), from €28,129 to €30,822
of which Trade receivables: +€3,572
- Tangible fixed assets -€1,000
down €1,000 (-39.1%), from €2,557 to €1,558
- Trade debts +€6,563
up €6,563 (+221%), from €2,968 to €9,531
- Profit (loss) carried forward +€1,538
up €1,538 (+7.7%), from €19,875 to €21,413
- Tax, wage and social debts -€1,203
down €1,203 (-13.7%), from €8,809 to €7,606
of which Remuneration and social security: -€1,175
- Gross operating margin -€13,680
down €13,680 (-77.3%), from €17,697 to €4,018
- Taxes -€3,118
down €3,118 (-87.2%), from €3,575 to €456
- Financial income -€1,742
down €1,742 (-100.0%), from €1,742 to €0
of which Non-recurring financial income: -€1,742
- Financial charges -€1,010
down €1,010 (-54.2%), from €1,864 to €854
- Depreciation +€557
up €557 (+126%), from €443 to €1,000
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 | €33,821 | €40,719 | +€6,898 | +20.4% |
| Fixed assets | 21/28 | €2,557 | €1,558 | -€1,000 | -39.1% |
| Tangible fixed assets | 22/27 | €2,557 | €1,558 | -€1,000 | -39.1% |
| Furniture and vehicles | 24 | €2,557 | €1,558 | -€1,000 | -39.1% |
| Current assets | 29/58 | €31,263 | €39,161 | +€7,898 | +25.3% |
| Amounts receivable within one year | 40/41 | €28,129 | €30,822 | +€2,693 | +9.6% |
| Trade receivables | 40 | €25,950 | €29,522 | +€3,572 | +13.8% |
| Other amounts receivable | 41 | €2,179 | €1,300 | -€879 | -40.4% |
| Cash at bank and in hand | 54/58 | €3,134 | €8,340 | +€5,206 | +166% |
| Total equity and liabilities | 10/49 | €33,821 | €40,719 | +€6,898 | +20.4% |
| Equity | 10/15 | €20,875 | €22,413 | +€1,538 | +7.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,875 | €21,413 | +€1,538 | +7.7% |
| Amounts payable | 17/49 | €12,946 | €18,306 | +€5,361 | +41.4% |
| Amounts payable within one year | 42/48 | €12,946 | €18,306 | +€5,361 | +41.4% |
| Trade debts | 44 | €2,968 | €9,531 | +€6,563 | +221% |
| Suppliers | 440/4 | €2,968 | €9,531 | +€6,563 | +221% |
| Taxes, remuneration and social security | 45 | €8,809 | €7,606 | -€1,203 | -13.7% |
| Taxes | 450/3 | €5,154 | €5,126 | -€28 | -0.5% |
| Remuneration and social security | 454/9 | €3,655 | €2,480 | -€1,175 | -32.1% |
| Other amounts payable | 47/48 | €1,169 | €1,169 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443 | €1,000 | +€557 | +126% |
| Other operating charges | 640/8 | - | €170 | +€170 | |
| Gross operating margin | 9900 | €17,697 | €4,018 | -€13,680 | -77.3% |
| Operating profit (loss) | 9901 | €17,255 | €2,848 | -€14,407 | -83.5% |
| Financial income | 75/76B | €1,742 | €0 | -€1,742 | -100.0% |
| Recurring financial income | 75 | €1,742 | €0 | -€1,742 | -100.0% |
| Non-recurring financial income | 76B | €1,742 | - | -€1,742 | |
| Financial charges | 65/66B | €1,864 | €854 | -€1,010 | -54.2% |
| Recurring financial charges | 65 | €1,864 | €854 | -€1,010 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €17,133 | €1,994 | -€15,139 | -88.4% |
| Income taxes | 67/77 | €3,575 | €456 | -€3,118 | -87.2% |
| Profit (loss) for the period | 9904 | €13,558 | €1,538 | -€12,020 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,558 | €1,538 | -€12,020 | -88.7% |
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.