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POWERFOX: 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.

What changed

POWERFOX

BE 0731.943.687
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€86,397
2024 · -€43,723+€130,119
Equity
€252,951
2024 · €166,555+€86,397
Cash
€66,370
2024 · €2,201+€64,169
Balance sheet total
€264,283
2024 · €169,342+€94,940

Largest movements

2024 to 2025
Assets
  • Cash +€64,169

    up €64,169 (+2915.6%), from €2,201 to €66,370

    mainly Net result for the year (+€86,397) and Tax, wage and social debts (+€7,641)

  • Current investments +€24,272

    up €24,272 (+469.0%), from €5,176 to €29,447

  • Receivables within one year +€9,978

    up €9,978 (+22.5%), from €44,367 to €54,345

    of which Trade receivables: +€21,601

  • Tangible fixed assets -€3,478

    down €3,478 (-34.2%), from €10,173 to €6,695

    of which Furniture and vehicles: -€2,908

Equity and liabilities
  • Profit (loss) carried forward +€73,875

    no longer reported in 2025 (was -€73,875)

  • Reserves +€12,522

    up €12,522 (+5.2%), from €240,329 to €252,851

  • Tax, wage and social debts +€7,641

    up €7,641 (+4381.4%), from €174 to €7,816

Income statement
  • Gross operating margin +€139,981

    up €139,981, from -€40,700 to €99,282

  • Taxes +€8,242

    up €8,242 (+3689.8%), from €223 to €8,465

  • Financial income -€2,682

    down €2,682 (-70.6%), from €3,799 to €1,117

  • Staff costs -€1,027

    no longer reported in 2025 (was €1,027)

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€43,723
Gross operating margin +€139,981
Staff costs +€1,027
Depreciation +€335
Other operating charges -€120
Financial income -€2,682
Financial charges -€181
Taxes -€8,242
Result 2025 €86,397

Cash bridge derived

cash 2024 to 2025

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.

From operations +€89,633
Investment -€25,463
Financing €0
Cash 2024 €2,201
Net result for the year +€86,397
Depreciation +€4,670
Receivables within one year -€9,978
Trade debts +€903
Tax, wage and social debts +€7,641
Investment in fixed assets (net) -€1,192
Current investments -€24,272
Cash 2025 €66,370
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €169,342 €264,283 +€94,940 +56.1%
Fixed assets 21/28 €117,598 €114,120 -€3,478 -3.0%
Tangible fixed assets 22/27 €10,173 €6,695 -€3,478 -34.2%
Furniture and vehicles 24 €8,766 €5,858 -€2,908 -33.2%
Other tangible fixed assets 26 €1,407 €837 -€570 -40.5%
Financial fixed assets 28 €107,425 €107,425 = 0.0%
Current assets 29/58 €51,744 €150,163 +€98,419 +190.2%
Amounts receivable within one year 40/41 €44,367 €54,345 +€9,978 +22.5%
Trade receivables 40 €4,336 €25,937 +€21,601 +498.2%
Other amounts receivable 41 €40,031 €28,408 -€11,623 -29.0%
Current investments 50/53 €5,176 €29,447 +€24,272 +469.0%
Cash at bank and in hand 54/58 €2,201 €66,370 +€64,169 +2915.6%
Total equity and liabilities 10/49 €169,342 €264,283 +€94,940 +56.1%
Equity 10/15 €166,555 €252,951 +€86,397 +51.9%
Contributions 10/11 €100 €100 = 0.0%
Reserves 13 €240,329 €252,851 +€12,522 +5.2%
Distributable reserves 133 €240,329 €252,851 +€12,522 +5.2%
Profit (loss) carried forward 14 -€73,875 - +€73,875
Amounts payable 17/49 €2,788 €11,332 +€8,544 +306.5%
Amounts payable within one year 42/48 €2,788 €11,332 +€8,544 +306.5%
Trade debts 44 €2,613 €3,516 +€903 +34.5%
Suppliers 440/4 €2,613 €3,516 +€903 +34.5%
Taxes, remuneration and social security 45 €174 €7,816 +€7,641 +4381.4%
Taxes 450/3 €174 €7,816 +€7,641 +4381.4%
Remuneration, social security and pensions 62 €1,027 - -€1,027
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,005 €4,670 -€335 -6.7%
Other operating charges 640/8 €211 €331 +€120 +57.0%
Gross operating margin 9900 -€40,700 €99,282 +€139,981
Operating profit (loss) 9901 -€46,943 €94,280 +€141,224
Financial income 75/76B €3,799 €1,117 -€2,682 -70.6%
Recurring financial income 75 €3,799 €1,117 -€2,682 -70.6%
Financial charges 65/66B €355 €535 +€181 +50.9%
Recurring financial charges 65 €355 €535 +€181 +50.9%
Profit (loss) for the period before taxes 9903 -€43,500 €94,862 +€138,361
Income taxes 67/77 €223 €8,465 +€8,242 +3689.8%
Profit (loss) for the period 9904 -€43,723 €86,397 +€130,119
Profit (loss) for the period to be appropriated 9905 -€43,723 €86,397 +€130,119

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 29 September 2026 via checked.be.