Powerful Butterfly: 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.
Powerful Butterfly
Largest movements
- Cash +€41,060
up €41,060 (+40.3%), from €101,999 to €143,059
mainly Other debts (+€84,582) and Net result for the year (+€54,399)
- Receivables within one year -€15,288
down €15,288 (-61.9%), from €24,680 to €9,392
of which Other amounts receivable: -€12,483
- Other debts +€84,582
new in 2025: €84,582
- Reserves -€79,076
down €79,076 (-78.3%), from €101,001 to €21,925
- Tax, wage and social debts +€22,903
up €22,903 (+112%), from €20,438 to €43,341
of which Taxes: +€20,903
- Trade debts -€3,221
down €3,221 (-80.0%), from €4,025 to €804
- Gross operating margin +€4,209
up €4,209 (+6.4%), from €66,126 to €70,335
- Taxes +€1,078
up €1,078 (+7.8%), from €13,764 to €14,842
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 | €127,464 | €152,652 | +€25,188 | +19.8% |
| Fixed assets | 21/28 | €785 | €201 | -€584 | -74.4% |
| Tangible fixed assets | 22/27 | €785 | €201 | -€584 | -74.4% |
| Plant, machinery and equipment | 23 | €785 | €201 | -€584 | -74.4% |
| Current assets | 29/58 | €126,678 | €152,451 | +€25,772 | +20.3% |
| Amounts receivable within one year | 40/41 | €24,680 | €9,392 | -€15,288 | -61.9% |
| Trade receivables | 40 | €12,197 | €9,392 | -€2,805 | -23.0% |
| Other amounts receivable | 41 | €12,483 | - | -€12,483 | |
| Cash at bank and in hand | 54/58 | €101,999 | €143,059 | +€41,060 | +40.3% |
| Total equity and liabilities | 10/49 | €127,464 | €152,652 | +€25,188 | +19.8% |
| Equity | 10/15 | €103,001 | €23,925 | -€79,076 | -76.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €101,001 | €21,925 | -€79,076 | -78.3% |
| Distributable reserves | 133 | €101,001 | €21,925 | -€79,076 | -78.3% |
| Amounts payable | 17/49 | €24,463 | €128,727 | +€104,264 | +426% |
| Amounts payable within one year | 42/48 | €24,463 | €128,727 | +€104,264 | +426% |
| Trade debts | 44 | €4,025 | €804 | -€3,221 | -80.0% |
| Suppliers | 440/4 | €4,025 | €804 | -€3,221 | -80.0% |
| Taxes, remuneration and social security | 45 | €20,438 | €43,341 | +€22,903 | +112% |
| Taxes | 450/3 | €20,438 | €41,341 | +€20,903 | +102% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €84,582 | +€84,582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €584 | €584 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €66,126 | €70,335 | +€4,209 | +6.4% |
| Operating profit (loss) | 9901 | €65,542 | €69,351 | +€3,809 | +5.8% |
| Financial income | 75/76B | €378 | - | -€378 | |
| Recurring financial income | 75 | €378 | - | -€378 | |
| Financial charges | 65/66B | €45 | €110 | +€64 | +143% |
| Recurring financial charges | 65 | €45 | €110 | +€64 | +143% |
| Profit (loss) for the period before taxes | 9903 | €65,875 | €69,241 | +€3,366 | +5.1% |
| Income taxes | 67/77 | €13,764 | €14,842 | +€1,078 | +7.8% |
| Profit (loss) for the period | 9904 | €52,111 | €54,399 | +€2,288 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,111 | €54,399 | +€2,288 | +4.4% |
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 25 October 2026 via checked.be.