POWERBUILD: what changed
Two fiscal 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.
POWERBUILD
Largest movements
- Cash -€14
down €14 (-17.7%), from €77 to €63
mainly Net result for the year (-€370)
- Profit (loss) carried forward -€370
down €370 (-1.8%), from -€21,133 to -€21,503
- Other debts +€356
up €356 (+5.8%), from €6,174 to €6,531
- Gross operating margin -€348
new in 2023: -€348
- Financial charges -€23
down €23 (-50.0%), from €45 to €23
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77 | €63 | -€14 | -17.7% |
| Current assets | 29/58 | €77 | €63 | -€14 | -17.7% |
| Cash at bank and in hand | 54/58 | €77 | €63 | -€14 | -17.7% |
| Total equity and liabilities | 10/49 | €77 | €63 | -€14 | -17.7% |
| Equity | 10/15 | -€6,873 | -€7,243 | -€370 | -5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,133 | -€21,503 | -€370 | -1.8% |
| Amounts payable | 17/49 | €6,950 | €7,307 | +€356 | +5.1% |
| Amounts payable within one year | 42/48 | €6,950 | €7,307 | +€356 | +5.1% |
| Trade debts | 44 | €776 | €776 | = | 0.0% |
| Suppliers | 440/4 | €776 | €776 | = | 0.0% |
| Other amounts payable | 47/48 | €6,174 | €6,531 | +€356 | +5.8% |
| Gross operating margin | 9900 | - | -€348 | -€348 | |
| Operating profit (loss) | 9901 | - | -€348 | -€348 | |
| Financial charges | 65/66B | €45 | €23 | -€23 | -50.0% |
| Recurring financial charges | 65 | €45 | €23 | -€23 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€45 | -€370 | -€325 | -722.2% |
| Profit (loss) for the period | 9904 | -€45 | -€370 | -€325 | -722.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€45 | -€370 | -€325 | -722.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.