POWER SHOP: 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 SHOP
Largest movements
- Tangible fixed assets -€235,753
down €235,753 (-75.2%), from €313,558 to €77,806
of which Land and buildings: -€202,510
- Receivables within one year +€135,936
up €135,936 (+13.5%), from €1.0m to €1.1m
of which Trade receivables: +€118,708
- Stocks and contracts -€80,400
down €80,400 (-5.7%), from €1.4m to €1.3m
- Debts after one year -€66,465
down €66,465 (-100%), from €66,465 to €0
- Trade debts -€42,222
down €42,222 (-10.5%), from €402,161 to €359,939
- Profit (loss) carried forward -€32,424
down €32,424 (-5.4%), from -€603,751 to -€636,175
- Tax, wage and social debts -€30,884
down €30,884 (-75.1%), from €41,119 to €10,235
of which Taxes: -€28,821
- Gross operating margin +€289,992
up €289,992, from -€25,036 to €264,956
- Financial charges +€109,447
up €109,447 (+322%), from €33,976 to €143,423
of which Non-recurring financial charges: +€114,099
- Staff costs +€8,725
up €8,725 (+7.4%), from €117,915 to €126,640
- Other operating charges +€7,984
up €7,984 (+64.1%), from €12,456 to €20,440
- Depreciation -€7,063
down €7,063 (-17.5%), from €40,305 to €33,243
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 | €2,934,893 | €2,736,441 | -€198,452 | -6.8% |
| Fixed assets | 21/28 | €313,558 | €77,806 | -€235,753 | -75.2% |
| Tangible fixed assets | 22/27 | €313,558 | €77,806 | -€235,753 | -75.2% |
| Land and buildings | 22 | €202,510 | €0 | -€202,510 | -100% |
| Plant, machinery and equipment | 23 | €55,112 | €42,621 | -€12,491 | -22.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €55,937 | €35,185 | -€20,752 | -37.1% |
| Current assets | 29/58 | €2,621,335 | €2,658,635 | +€37,301 | +1.4% |
| Amounts receivable after more than one year | 29 | - | €3,320 | +€3,320 | |
| Other amounts receivable | 291 | - | €3,320 | +€3,320 | |
| Stocks and contracts in progress | 3 | €1,403,067 | €1,322,667 | -€80,400 | -5.7% |
| Stocks | 30/36 | €1,403,067 | €1,322,667 | -€80,400 | -5.7% |
| Amounts receivable within one year | 40/41 | €1,007,339 | €1,143,276 | +€135,936 | +13.5% |
| Trade receivables | 40 | €4,423 | €123,131 | +€118,708 | +2,684% |
| Other amounts receivable | 41 | €1,002,916 | €1,020,144 | +€17,229 | +1.7% |
| Current investments | 50/53 | €2,000 | €6,800 | +€4,800 | +240% |
| Cash at bank and in hand | 54/58 | €205,438 | €179,452 | -€25,987 | -12.6% |
| Deferred charges and accrued income | 490/1 | €3,490 | €3,121 | -€369 | -10.6% |
| Total equity and liabilities | 10/49 | €2,934,893 | €2,736,441 | -€198,452 | -6.8% |
| Equity | 10/15 | €1,129,098 | €1,096,674 | -€32,424 | -2.9% |
| Contributions | 10/11 | €1,722,400 | €1,722,400 | = | 0.0% |
| Reserves | 13 | €10,449 | €10,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,369 | €10,369 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,369 | €10,369 | = | 0.0% |
| Tax-exempt reserves | 132 | €79 | €79 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€603,751 | -€636,175 | -€32,424 | -5.4% |
| Amounts payable | 17/49 | €1,805,796 | €1,639,767 | -€166,028 | -9.2% |
| Amounts payable after more than one year | 17 | €66,465 | €0 | -€66,465 | -100% |
| Financial debts | 170/4 | €66,465 | €0 | -€66,465 | -100% |
| Amounts payable within one year | 42/48 | €1,739,330 | €1,639,767 | -€99,563 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €21,278 | €0 | -€21,278 | -100% |
| Trade debts | 44 | €402,161 | €359,939 | -€42,222 | -10.5% |
| Suppliers | 440/4 | €402,161 | €359,939 | -€42,222 | -10.5% |
| Taxes, remuneration and social security | 45 | €41,119 | €10,235 | -€30,884 | -75.1% |
| Taxes | 450/3 | €28,821 | €0 | -€28,821 | -100% |
| Remuneration and social security | 454/9 | €12,298 | €10,235 | -€2,064 | -16.8% |
| Other amounts payable | 47/48 | €1,274,773 | €1,269,594 | -€5,179 | -0.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €117,915 | €126,640 | +€8,725 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,305 | €33,243 | -€7,063 | -17.5% |
| Other operating charges | 640/8 | €12,456 | €20,440 | +€7,984 | +64.1% |
| Gross operating margin | 9900 | -€25,036 | €264,956 | +€289,992 | |
| Operating profit (loss) | 9901 | -€195,712 | €84,634 | +€280,346 | |
| Financial income | 75/76B | €24,261 | €26,456 | +€2,194 | +9.0% |
| Recurring financial income | 75 | €24,261 | €26,456 | +€2,194 | +9.0% |
| Financial charges | 65/66B | €33,976 | €143,423 | +€109,447 | +322% |
| Recurring financial charges | 65 | €33,976 | €29,324 | -€4,652 | -13.7% |
| Non-recurring financial charges | 66B | - | €114,099 | +€114,099 | |
| Profit (loss) for the period before taxes | 9903 | -€205,426 | -€32,333 | +€173,093 | +84.3% |
| Income taxes | 67/77 | - | €91 | +€91 | |
| Profit (loss) for the period | 9904 | -€205,426 | -€32,424 | +€173,003 | +84.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€205,426 | -€32,424 | +€173,003 | +84.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.