Powerlams: 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.
Powerlams
Largest movements
- Tangible fixed assets +€59,289
up €59,289 (+42.0%), from €141,207 to €200,495
of which Plant, machinery and equipment: +€55,382
- Receivables within one year +€11,387
up €11,387 (+19.1%), from €59,560 to €70,947
of which Other amounts receivable: +€6,417
- Deferred charges and accrued income +€10,848
up €10,848 (+288.5%), from €3,761 to €14,609
- Cash +€10,612
up €10,612 (+372.3%), from €2,851 to €13,463
mainly Net result for the year (+€53,353) and Debts after one year (+€46,386)
- Receivables after one year -€10,570
down €10,570 (-40.3%), from €26,250 to €15,680
- Debts after one year +€46,386
up €46,386 (+43.5%), from €106,733 to €153,120
- Profit (loss) carried forward +€39,477
no longer reported in 2025 (was -€39,477)
- Trade debts -€33,115
down €33,115 (-59.7%), from €55,489 to €22,374
- Short-term financial debts +€20,490
up €20,490 (+239.7%), from €8,548 to €29,038
- Reserves +€13,875
up €13,875 (+26.1%), from €53,198 to €67,074
- Gross operating margin +€28,777
up €28,777 (+35.9%), from €80,114 to €108,891
- Depreciation +€7,250
up €7,250 (+32.4%), from €22,358 to €29,608
- Financial charges -€4,717
down €4,717 (-42.7%), from €11,040 to €6,323
- Staff costs +€4,582
new in 2025: €4,582
- Taxes +€3,722
up €3,722 (+36.8%), from €10,115 to €13,837
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 | €238,083 | €319,649 | +€81,566 | +34.3% |
| Fixed assets | 21/28 | €145,662 | €204,950 | +€59,289 | +40.7% |
| Tangible fixed assets | 22/27 | €141,207 | €200,495 | +€59,289 | +42.0% |
| Land and buildings | 22 | - | €2,437 | +€2,437 | |
| Plant, machinery and equipment | 23 | €42,430 | €97,811 | +€55,382 | +130.5% |
| Furniture and vehicles | 24 | €8,159 | €20,996 | +€12,837 | +157.3% |
| Leasing and similar rights | 25 | €82,681 | €73,739 | -€8,943 | -10.8% |
| Other tangible fixed assets | 26 | €7,937 | €5,512 | -€2,425 | -30.6% |
| Financial fixed assets | 28 | €4,455 | €4,455 | = | 0.0% |
| Current assets | 29/58 | €92,421 | €114,698 | +€22,277 | +24.1% |
| Amounts receivable after more than one year | 29 | €26,250 | €15,680 | -€10,570 | -40.3% |
| Other amounts receivable | 291 | €26,250 | €15,680 | -€10,570 | -40.3% |
| Amounts receivable within one year | 40/41 | €59,560 | €70,947 | +€11,387 | +19.1% |
| Trade receivables | 40 | €55,130 | €60,100 | +€4,970 | +9.0% |
| Other amounts receivable | 41 | €4,430 | €10,847 | +€6,417 | +144.9% |
| Cash at bank and in hand | 54/58 | €2,851 | €13,463 | +€10,612 | +372.3% |
| Deferred charges and accrued income | 490/1 | €3,761 | €14,609 | +€10,848 | +288.5% |
| Total equity and liabilities | 10/49 | €238,083 | €319,649 | +€81,566 | +34.3% |
| Equity | 10/15 | €19,921 | €73,274 | +€53,353 | +267.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,198 | €67,074 | +€13,875 | +26.1% |
| Distributable reserves | 133 | €53,198 | €67,074 | +€13,875 | +26.1% |
| Profit (loss) carried forward | 14 | -€39,477 | - | +€39,477 | |
| Amounts payable | 17/49 | €218,162 | €246,375 | +€28,213 | +12.9% |
| Amounts payable after more than one year | 17 | €106,733 | €153,120 | +€46,386 | +43.5% |
| Financial debts | 170/4 | €106,733 | €153,120 | +€46,386 | +43.5% |
| Amounts payable within one year | 42/48 | €111,428 | €93,256 | -€18,173 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €20,888 | €29,476 | +€8,588 | +41.1% |
| Financial debts | 43 | €8,548 | €29,038 | +€20,490 | +239.7% |
| Credit institutions | 430/8 | €8,548 | €29,038 | +€20,490 | +239.7% |
| Trade debts | 44 | €55,489 | €22,374 | -€33,115 | -59.7% |
| Suppliers | 440/4 | €55,489 | €22,374 | -€33,115 | -59.7% |
| Taxes, remuneration and social security | 45 | €16,533 | €12,368 | -€4,165 | -25.2% |
| Taxes | 450/3 | €12,749 | €11,474 | -€1,275 | -10.0% |
| Remuneration and social security | 454/9 | €3,784 | €894 | -€2,890 | -76.4% |
| Other amounts payable | 47/48 | €9,970 | - | -€9,970 | |
| Non-recurring operating income | 76A | €2,298 | - | -€2,298 | |
| Remuneration, social security and pensions | 62 | - | €4,582 | +€4,582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,358 | €29,608 | +€7,250 | +32.4% |
| Other operating charges | 640/8 | €6,769 | €4,467 | -€2,302 | -34.0% |
| Non-recurring operating charges | 66A | €750 | - | -€750 | |
| Gross operating margin | 9900 | €80,114 | €108,891 | +€28,777 | +35.9% |
| Operating profit (loss) | 9901 | €50,236 | €70,233 | +€19,997 | +39.8% |
| Financial income | 75/76B | €104 | €3,279 | +€3,175 | +3059.2% |
| Recurring financial income | 75 | €104 | €3,279 | +€3,175 | +3059.2% |
| Financial charges | 65/66B | €11,040 | €6,323 | -€4,717 | -42.7% |
| Recurring financial charges | 65 | €11,040 | €6,323 | -€4,717 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €39,300 | €67,190 | +€27,890 | +71.0% |
| Income taxes | 67/77 | €10,115 | €13,837 | +€3,722 | +36.8% |
| Profit (loss) for the period | 9904 | €29,185 | €53,353 | +€24,168 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,185 | €53,353 | +€24,168 | +82.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.