PowerConsult: 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.
PowerConsult
Largest movements
- Tangible fixed assets -€11,727
down €11,727 (-24.6%), from €47,627 to €35,900
of which Leasing and similar rights: -€12,782
- Cash -€3,088
down €3,088 (-15.6%), from €19,808 to €16,719
mainly Contributions, distributions and other (-€22,388) and Debts after one year (-€10,498)
- Deferred charges and accrued income -€2,292
down €2,292 (-52.4%), from €4,372 to €2,081
- Other debts +€11,800
up €11,800, from €0 to €11,800
- Profit (loss) carried forward -€10,975
down €10,975 (-99.2%), from €11,067 to €92
- Debts after one year -€10,498
down €10,498 (-80.4%), from €13,054 to €2,556
- Current portion of long-term debt -€6,727
down €6,727 (-39.1%), from €17,225 to €10,498
- Trade debts -€809
down €809 (-24.1%), from €3,361 to €2,551
- Gross operating margin +€2,493
up €2,493 (+7.8%), from €31,979 to €34,473
- Depreciation +€445
up €445 (+2.7%), from €16,801 to €17,246
- Taxes +€436
up €436 (+10.7%), from €4,066 to €4,502
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 | €74,642 | €58,114 | -€16,528 | -22.1% |
| Fixed assets | 21/28 | €47,627 | €35,900 | -€11,727 | -24.6% |
| Tangible fixed assets | 22/27 | €47,627 | €35,900 | -€11,727 | -24.6% |
| Plant, machinery and equipment | 23 | €9,068 | €10,996 | +€1,928 | +21.3% |
| Furniture and vehicles | 24 | €3,471 | €2,597 | -€874 | -25.2% |
| Leasing and similar rights | 25 | €35,089 | €22,307 | -€12,782 | -36.4% |
| Current assets | 29/58 | €27,015 | €22,214 | -€4,801 | -17.8% |
| Amounts receivable within one year | 40/41 | €2,835 | €3,415 | +€579 | +20.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,835 | €3,415 | +€579 | +20.4% |
| Cash at bank and in hand | 54/58 | €19,808 | €16,719 | -€3,088 | -15.6% |
| Deferred charges and accrued income | 490/1 | €4,372 | €2,081 | -€2,292 | -52.4% |
| Total equity and liabilities | 10/49 | €74,642 | €58,114 | -€16,528 | -22.1% |
| Equity | 10/15 | €31,527 | €20,552 | -€10,975 | -34.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,067 | €92 | -€10,975 | -99.2% |
| Amounts payable | 17/49 | €43,116 | €37,562 | -€5,554 | -12.9% |
| Amounts payable after more than one year | 17 | €13,054 | €2,556 | -€10,498 | -80.4% |
| Financial debts | 170/4 | €13,054 | €2,556 | -€10,498 | -80.4% |
| Amounts payable within one year | 42/48 | €29,777 | €34,561 | +€4,784 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €17,225 | €10,498 | -€6,727 | -39.1% |
| Trade debts | 44 | €3,361 | €2,551 | -€809 | -24.1% |
| Suppliers | 440/4 | €3,361 | €2,551 | -€809 | -24.1% |
| Taxes, remuneration and social security | 45 | €9,192 | €9,712 | +€520 | +5.7% |
| Taxes | 450/3 | €9,192 | €9,712 | +€520 | +5.7% |
| Other amounts payable | 47/48 | €0 | €11,800 | +€11,800 | |
| Accrued charges and deferred income | 492/3 | €284 | €445 | +€161 | +56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,801 | €17,246 | +€445 | +2.7% |
| Other operating charges | 640/8 | €611 | €557 | -€54 | -8.9% |
| Gross operating margin | 9900 | €31,979 | €34,473 | +€2,493 | +7.8% |
| Operating profit (loss) | 9901 | €14,567 | €16,669 | +€2,102 | +14.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +250.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +250.0% |
| Financial charges | 65/66B | €1,094 | €754 | -€340 | -31.1% |
| Recurring financial charges | 65 | €1,094 | €754 | -€340 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €13,473 | €15,916 | +€2,442 | +18.1% |
| Income taxes | 67/77 | €4,066 | €4,502 | +€436 | +10.7% |
| Profit (loss) for the period | 9904 | €9,407 | €11,414 | +€2,007 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,407 | €11,414 | +€2,007 | +21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.