PowerIT Consulting: 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.
PowerIT Consulting
Largest movements
- Tangible fixed assets -€16,771
down €16,771 (-21.3%), from €78,888 to €62,117
of which Leasing and similar rights: -€15,567
- Cash -€7,786
down €7,786 (-69.8%), from €11,157 to €3,371
mainly Debts after one year (-€11,829) and Tax, wage and social debts (-€7,708)
- Receivables within one year -€1,650
down €1,650 (-4.3%), from €38,474 to €36,824
of which Other amounts receivable: -€873
- Debts after one year -€11,829
down €11,829 (-24.7%), from €47,824 to €35,994
- Tax, wage and social debts -€7,708
down €7,708 (-36.8%), from €20,918 to €13,210
of which Taxes: -€9,208
- Trade debts -€5,544
no longer reported in 2025 (was €5,544)
- Gross operating margin -€43,484
down €43,484 (-67.4%), from €64,495 to €21,012
- Depreciation +€14,212
up €14,212 (+555%), from €2,559 to €16,771
- Taxes -€10,411
down €10,411 (-94.7%), from €10,998 to €587
- Write-downs -€5,000
no longer reported in 2025 (was €5,000)
- Financial charges +€2,169
up €2,169 (+181%), from €1,200 to €3,369
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 | €129,282 | €102,995 | -€26,287 | -20.3% |
| Fixed assets | 21/28 | €79,521 | €62,800 | -€16,721 | -21.0% |
| Tangible fixed assets | 22/27 | €78,888 | €62,117 | -€16,771 | -21.3% |
| Plant, machinery and equipment | 23 | €3,527 | €2,323 | -€1,204 | -34.1% |
| Leasing and similar rights | 25 | €75,361 | €59,794 | -€15,567 | -20.7% |
| Financial fixed assets | 28 | €633 | €683 | +€50 | +7.9% |
| Current assets | 29/58 | €49,761 | €40,195 | -€9,566 | -19.2% |
| Amounts receivable within one year | 40/41 | €38,474 | €36,824 | -€1,650 | -4.3% |
| Trade receivables | 40 | €23,474 | €22,697 | -€777 | -3.3% |
| Other amounts receivable | 41 | €15,000 | €14,127 | -€873 | -5.8% |
| Cash at bank and in hand | 54/58 | €11,157 | €3,371 | -€7,786 | -69.8% |
| Deferred charges and accrued income | 490/1 | €130 | - | -€130 | |
| Total equity and liabilities | 10/49 | €129,282 | €102,995 | -€26,287 | -20.3% |
| Equity | 10/15 | €43,178 | €41,962 | -€1,217 | -2.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,178 | €39,962 | -€1,217 | -3.0% |
| Amounts payable | 17/49 | €86,103 | €61,034 | -€25,070 | -29.1% |
| Amounts payable after more than one year | 17 | €47,824 | €35,994 | -€11,829 | -24.7% |
| Financial debts | 170/4 | €47,824 | €35,994 | -€11,829 | -24.7% |
| Amounts payable within one year | 42/48 | €38,280 | €25,039 | -€13,240 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €11,213 | €11,829 | +€617 | +5.5% |
| Trade debts | 44 | €5,544 | - | -€5,544 | |
| Suppliers | 440/4 | €5,544 | - | -€5,544 | |
| Taxes, remuneration and social security | 45 | €20,918 | €13,210 | -€7,708 | -36.8% |
| Taxes | 450/3 | €20,918 | €11,710 | -€9,208 | -44.0% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €606 | - | -€606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,559 | €16,771 | +€14,212 | +555% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | €3,559 | €2,297 | -€1,262 | -35.5% |
| Gross operating margin | 9900 | €64,495 | €21,012 | -€43,484 | -67.4% |
| Operating profit (loss) | 9901 | €53,377 | €1,943 | -€51,433 | -96.4% |
| Financial income | 75/76B | - | €796 | +€796 | |
| Recurring financial income | 75 | - | €796 | +€796 | |
| Financial charges | 65/66B | €1,200 | €3,369 | +€2,169 | +181% |
| Recurring financial charges | 65 | €1,200 | €3,369 | +€2,169 | +181% |
| Profit (loss) for the period before taxes | 9903 | €52,177 | -€630 | -€52,807 | |
| Income taxes | 67/77 | €10,998 | €587 | -€10,411 | -94.7% |
| Profit (loss) for the period | 9904 | €41,178 | -€1,217 | -€42,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,178 | -€1,217 | -€42,395 |
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 13 October 2026 via checked.be.