POWER MAKER: 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 MAKER
Largest movements
- Cash +€87,605
up €87,605 (+119%), from €73,631 to €161,236
mainly Net result for the year (+€107,987) and Tax, wage and social debts (+€24,196)
- Current investments +€30,000
up €30,000 (+100%), from €30,000 to €60,000
- Tangible fixed assets +€11,785
up €11,785 (+52.3%), from €22,526 to €34,310
- Receivables within one year -€5,392
down €5,392 (-60.4%), from €8,931 to €3,539
- Reserves +€100,000
up €100,000 (+106%), from €94,500 to €194,500
- Tax, wage and social debts +€24,196
up €24,196 (+103%), from €23,519 to €47,715
of which Taxes: +€19,416
- Trade debts -€9,234
down €9,234 (-94.0%), from €9,828 to €594
- Other debts +€7,366
up €7,366 (+2,654%), from €278 to €7,643
- Turnover +€245,042
up €245,042 (+77.9%), from €314,494 to €559,535
- Gross operating margin +€187,166
up €187,166 (+86.3%), from €216,906 to €404,072
- Staff costs +€133,551
up €133,551 (+92.8%), from €143,943 to €277,494
- Financial income +€25,865
up €25,865 (+3,676%), from €704 to €26,569
of which Non-recurring financial income: +€24,492
- Taxes +€10,892
up €10,892 (+48.0%), from €22,685 to €33,576
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 | €153,129 | €275,515 | +€122,386 | +79.9% |
| Fixed assets | 21/28 | €22,526 | €34,310 | +€11,785 | +52.3% |
| Tangible fixed assets | 22/27 | €22,526 | €34,310 | +€11,785 | +52.3% |
| Furniture and vehicles | 24 | €22,526 | €34,310 | +€11,785 | +52.3% |
| Current assets | 29/58 | €130,603 | €241,204 | +€110,601 | +84.7% |
| Amounts receivable within one year | 40/41 | €8,931 | €3,539 | -€5,392 | -60.4% |
| Trade receivables | 40 | €8,931 | €3,539 | -€5,392 | -60.4% |
| Current investments | 50/53 | €30,000 | €60,000 | +€30,000 | +100% |
| Cash at bank and in hand | 54/58 | €73,631 | €161,236 | +€87,605 | +119% |
| Deferred charges and accrued income | 490/1 | €18,041 | €16,429 | -€1,612 | -8.9% |
| Total equity and liabilities | 10/49 | €153,129 | €275,515 | +€122,386 | +79.9% |
| Equity | 10/15 | €114,992 | €215,679 | +€100,687 | +87.6% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €94,500 | €194,500 | +€100,000 | +106% |
| Distributable reserves | 133 | €94,500 | €194,500 | +€100,000 | +106% |
| Profit (loss) carried forward | 14 | €87 | €774 | +€687 | +793% |
| Amounts payable | 17/49 | €38,137 | €59,836 | +€21,699 | +56.9% |
| Amounts payable within one year | 42/48 | €33,624 | €55,952 | +€22,328 | +66.4% |
| Trade debts | 44 | €9,828 | €594 | -€9,234 | -94.0% |
| Suppliers | 440/4 | €9,828 | €594 | -€9,234 | -94.0% |
| Taxes, remuneration and social security | 45 | €23,519 | €47,715 | +€24,196 | +103% |
| Taxes | 450/3 | €12,886 | €32,302 | +€19,416 | +151% |
| Remuneration and social security | 454/9 | €10,632 | €15,413 | +€4,781 | +45.0% |
| Other amounts payable | 47/48 | €278 | €7,643 | +€7,366 | +2,654% |
| Accrued charges and deferred income | 492/3 | €4,513 | €3,885 | -€629 | -13.9% |
| Turnover | 70 | €314,494 | €559,535 | +€245,042 | +77.9% |
| Non-recurring operating income | 76A | €59,513 | €54,090 | -€5,423 | -9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €157,101 | €155,464 | -€1,637 | -1.0% |
| Remuneration, social security and pensions | 62 | €143,943 | €277,494 | +€133,551 | +92.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,449 | €9,402 | -€6,047 | -39.1% |
| Other operating charges | 640/8 | €1,410 | €2,109 | +€699 | +49.6% |
| Gross operating margin | 9900 | €216,906 | €404,072 | +€187,166 | +86.3% |
| Operating profit (loss) | 9901 | €56,104 | €115,067 | +€58,963 | +105% |
| Financial income | 75/76B | €704 | €26,569 | +€25,865 | +3,676% |
| Recurring financial income | 75 | €704 | €2,077 | +€1,373 | +195% |
| Non-recurring financial income | 76B | - | €24,492 | +€24,492 | |
| Financial charges | 65/66B | €63 | €72 | +€9 | +14.1% |
| Recurring financial charges | 65 | €63 | €72 | +€9 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €56,744 | €141,563 | +€84,819 | +149% |
| Income taxes | 67/77 | €22,685 | €33,576 | +€10,892 | +48.0% |
| Profit (loss) for the period | 9904 | €34,059 | €107,987 | +€73,928 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €34,059 | €107,987 | +€73,928 | +217% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.