POWER MATE: 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 MATE
Largest movements
- Cash +€22,244
up €22,244 (+139.4%), from €15,956 to €38,200
mainly Tax, wage and social debts (+€11,157) and Receivables within one year (+€5,045)
- Receivables within one year -€5,045
down €5,045 (-59.2%), from €8,521 to €3,477
of which Trade receivables: -€6,943
- Deferred charges and accrued income -€4,746
down €4,746 (-79.1%), from €6,000 to €1,254
- Tangible fixed assets +€3,935
new in 2025: €3,935
- Tax, wage and social debts +€11,157
up €11,157 (+411.5%), from €2,711 to €13,868
of which Taxes: +€9,960
- Profit (loss) carried forward +€4,882
new in 2025: €4,882
- Trade debts -€4,147
down €4,147 (-85.8%), from €4,835 to €687
of which Bills of exchange payable: -€3,665
- Accrued charges and deferred income +€2,400
new in 2025: €2,400
- Other debts +€2,097
new in 2025: €2,097
- Gross operating margin -€7,509
down €7,509 (-33.0%), from €22,787 to €15,278
- Financial charges +€2,113
up €2,113 (+3399.4%), from €62 to €2,176
- Taxes +€2,024
up €2,024 (+44.6%), from €4,542 to €6,566
- Other operating charges +€1,007
up €1,007 (+401.0%), from €251 to €1,258
- Depreciation +€396
new in 2025: €396
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.
Cash bridge derived
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 | €30,477 | €46,866 | +€16,389 | +53.8% |
| Fixed assets | 21/28 | - | €3,935 | +€3,935 | |
| Tangible fixed assets | 22/27 | - | €3,935 | +€3,935 | |
| Furniture and vehicles | 24 | - | €3,935 | +€3,935 | |
| Current assets | 29/58 | €30,477 | €42,931 | +€12,454 | +40.9% |
| Amounts receivable within one year | 40/41 | €8,521 | €3,477 | -€5,045 | -59.2% |
| Trade receivables | 40 | €8,521 | €1,579 | -€6,943 | -81.5% |
| Other amounts receivable | 41 | - | €1,898 | +€1,898 | |
| Cash at bank and in hand | 54/58 | €15,956 | €38,200 | +€22,244 | +139.4% |
| Deferred charges and accrued income | 490/1 | €6,000 | €1,254 | -€4,746 | -79.1% |
| Total equity and liabilities | 10/49 | €30,477 | €46,866 | +€16,389 | +53.8% |
| Equity | 10/15 | €22,931 | €27,814 | +€4,882 | +21.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,931 | €17,931 | = | 0.0% |
| Distributable reserves | 133 | €17,931 | €17,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,882 | +€4,882 | |
| Amounts payable | 17/49 | €7,546 | €19,052 | +€11,507 | +152.5% |
| Amounts payable within one year | 42/48 | €7,546 | €16,652 | +€9,107 | +120.7% |
| Trade debts | 44 | €4,835 | €687 | -€4,147 | -85.8% |
| Suppliers | 440/4 | €1,170 | €687 | -€482 | -41.2% |
| Bills of exchange payable | 441 | €3,665 | - | -€3,665 | |
| Taxes, remuneration and social security | 45 | €2,711 | €13,868 | +€11,157 | +411.5% |
| Taxes | 450/3 | €2,711 | €12,671 | +€9,960 | +367.4% |
| Remuneration and social security | 454/9 | - | €1,197 | +€1,197 | |
| Other amounts payable | 47/48 | - | €2,097 | +€2,097 | |
| Accrued charges and deferred income | 492/3 | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €396 | +€396 | |
| Other operating charges | 640/8 | €251 | €1,258 | +€1,007 | +401.0% |
| Gross operating margin | 9900 | €22,787 | €15,278 | -€7,509 | -33.0% |
| Operating profit (loss) | 9901 | €22,536 | €13,624 | -€8,912 | -39.5% |
| Financial charges | 65/66B | €62 | €2,176 | +€2,113 | +3399.4% |
| Recurring financial charges | 65 | €62 | €2,176 | +€2,113 | +3399.4% |
| Profit (loss) for the period before taxes | 9903 | €22,473 | €11,448 | -€11,025 | -49.1% |
| Income taxes | 67/77 | €4,542 | €6,566 | +€2,024 | +44.6% |
| Profit (loss) for the period | 9904 | €17,931 | €4,882 | -€13,049 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,931 | €4,882 | -€13,049 | -72.8% |
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 11 October 2026 via checked.be.