POWER-UP CONSULTANCY: 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-UP CONSULTANCY
Largest movements
- Cash +€50,133
up €50,133 (+319%), from €15,737 to €65,870
mainly Net result for the year (+€42,489) and Tax, wage and social debts (+€9,392)
- Tangible fixed assets +€1,864
up €1,864 (+162%), from €1,152 to €3,016
- Deferred charges and accrued income -€1,271
down €1,271 (-57.8%), from €2,199 to €927
- Receivables within one year +€1,021
up €1,021 (+8.6%), from €11,843 to €12,864
- Profit (loss) carried forward +€42,489
up €42,489 (+378%), from €11,234 to €53,724
- Tax, wage and social debts +€9,392
up €9,392 (+107%), from €8,782 to €18,174
- Trade debts -€1,798
down €1,798 (-64.2%), from €2,799 to €1,001
- Other debts +€1,663
up €1,663 (+27.2%), from €6,115 to €7,778
- Gross operating margin +€42,309
up €42,309 (+277%), from €15,254 to €57,563
- Taxes +€8,288
up €8,288 (+273%), from €3,034 to €11,323
- Financial charges +€2,010
up €2,010 (+205%), from €981 to €2,991
- Depreciation +€629
up €629 (+17,412%), from €4 to €632
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 | €30,931 | €82,677 | +€51,746 | +167% |
| Fixed assets | 21/28 | €1,152 | €3,016 | +€1,864 | +162% |
| Tangible fixed assets | 22/27 | €1,152 | €3,016 | +€1,864 | +162% |
| Plant, machinery and equipment | 23 | €1,152 | €3,016 | +€1,864 | +162% |
| Current assets | 29/58 | €29,779 | €79,661 | +€49,882 | +168% |
| Amounts receivable within one year | 40/41 | €11,843 | €12,864 | +€1,021 | +8.6% |
| Trade receivables | 40 | €11,843 | €12,864 | +€1,021 | +8.6% |
| Cash at bank and in hand | 54/58 | €15,737 | €65,870 | +€50,133 | +319% |
| Deferred charges and accrued income | 490/1 | €2,199 | €927 | -€1,271 | -57.8% |
| Total equity and liabilities | 10/49 | €30,931 | €82,677 | +€51,746 | +167% |
| Equity | 10/15 | €13,234 | €55,724 | +€42,489 | +321% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,234 | €53,724 | +€42,489 | +378% |
| Amounts payable | 17/49 | €17,697 | €26,953 | +€9,256 | +52.3% |
| Amounts payable within one year | 42/48 | €17,697 | €26,953 | +€9,256 | +52.3% |
| Trade debts | 44 | €2,799 | €1,001 | -€1,798 | -64.2% |
| Suppliers | 440/4 | €2,799 | €1,001 | -€1,798 | -64.2% |
| Taxes, remuneration and social security | 45 | €8,782 | €18,174 | +€9,392 | +107% |
| Taxes | 450/3 | €8,782 | €18,174 | +€9,392 | +107% |
| Other amounts payable | 47/48 | €6,115 | €7,778 | +€1,663 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €632 | +€629 | +17,412% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €15,254 | €57,563 | +€42,309 | +277% |
| Operating profit (loss) | 9901 | €15,250 | €56,803 | +€41,553 | +272% |
| Financial charges | 65/66B | €981 | €2,991 | +€2,010 | +205% |
| Recurring financial charges | 65 | €981 | €2,991 | +€2,010 | +205% |
| Profit (loss) for the period before taxes | 9903 | €14,269 | €53,812 | +€39,543 | +277% |
| Income taxes | 67/77 | €3,034 | €11,323 | +€8,288 | +273% |
| Profit (loss) for the period | 9904 | €11,234 | €42,489 | +€31,255 | +278% |
| Profit (loss) for the period to be appropriated | 9905 | €11,234 | €42,489 | +€31,255 | +278% |
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 16 October 2026 via checked.be.