Powerplay: 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.
Powerplay
Largest movements
- Receivables within one year -€91,089
down €91,089 (-26.0%), from €350,795 to €259,705
of which Other amounts receivable: -€94,002
- Financial fixed assets +€70,000
up €70,000 (+169.9%), from €41,200 to €111,200
- Cash +€69,582
up €69,582 (+247.6%), from €28,101 to €97,683
mainly Receivables within one year (+€91,089) and Net result for the year (+€59,587)
- Tangible fixed assets -€11,363
down €11,363 (-4.7%), from €242,924 to €231,561
of which Land and buildings: -€11,957
- Tax, wage and social debts +€29,852
up €29,852 (+203.0%), from €14,707 to €44,559
- Reserves +€19,787
up €19,787 (+4.9%), from €400,855 to €420,642
- Debts after one year -€11,459
down €11,459 (-13.0%), from €88,415 to €76,956
- Gross operating margin +€8,947
up €8,947 (+9.0%), from €98,922 to €107,869
- Taxes +€5,081
up €5,081 (+19.4%), from €26,192 to €31,273
- Financial income +€1,094
up €1,094 (+24.6%), from €4,452 to €5,546
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 | €667,000 | €705,657 | +€38,657 | +5.8% |
| Fixed assets | 21/28 | €284,124 | €342,761 | +€58,637 | +20.6% |
| Tangible fixed assets | 22/27 | €242,924 | €231,561 | -€11,363 | -4.7% |
| Land and buildings | 22 | €240,831 | €228,874 | -€11,957 | -5.0% |
| Furniture and vehicles | 24 | €2,093 | €2,687 | +€594 | +28.4% |
| Financial fixed assets | 28 | €41,200 | €111,200 | +€70,000 | +169.9% |
| Current assets | 29/58 | €382,877 | €362,896 | -€19,980 | -5.2% |
| Amounts receivable within one year | 40/41 | €350,795 | €259,705 | -€91,089 | -26.0% |
| Trade receivables | 40 | €12,688 | €15,600 | +€2,912 | +23.0% |
| Other amounts receivable | 41 | €338,107 | €244,105 | -€94,002 | -27.8% |
| Cash at bank and in hand | 54/58 | €28,101 | €97,683 | +€69,582 | +247.6% |
| Deferred charges and accrued income | 490/1 | €3,981 | €5,509 | +€1,527 | +38.4% |
| Total equity and liabilities | 10/49 | €667,000 | €705,657 | +€38,657 | +5.8% |
| Equity | 10/15 | €548,425 | €568,212 | +€19,787 | +3.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €400,855 | €420,642 | +€19,787 | +4.9% |
| Distributable reserves | 133 | €400,855 | €420,642 | +€19,787 | +4.9% |
| Profit (loss) carried forward | 14 | €135,170 | €135,170 | = | 0.0% |
| Amounts payable | 17/49 | €118,575 | €137,446 | +€18,871 | +15.9% |
| Amounts payable after more than one year | 17 | €88,415 | €76,956 | -€11,459 | -13.0% |
| Financial debts | 170/4 | €88,415 | €76,956 | -€11,459 | -13.0% |
| Amounts payable within one year | 42/48 | €30,160 | €60,283 | +€30,123 | +99.9% |
| Current portion of amounts payable after more than one year | 42 | €10,952 | €11,459 | +€507 | +4.6% |
| Trade debts | 44 | €4,501 | €4,266 | -€235 | -5.2% |
| Suppliers | 440/4 | €4,501 | €4,266 | -€235 | -5.2% |
| Taxes, remuneration and social security | 45 | €14,707 | €44,559 | +€29,852 | +203.0% |
| Taxes | 450/3 | €14,707 | €44,559 | +€29,852 | +203.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €206 | +€206 | |
| Non-recurring operating income | 76A | €833 | €0 | -€833 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,020 | €12,534 | -€485 | -3.7% |
| Other operating charges | 640/8 | €2,852 | €3,565 | +€713 | +25.0% |
| Gross operating margin | 9900 | €98,922 | €107,869 | +€8,947 | +9.0% |
| Operating profit (loss) | 9901 | €83,050 | €91,770 | +€8,719 | +10.5% |
| Financial income | 75/76B | €4,452 | €5,546 | +€1,094 | +24.6% |
| Recurring financial income | 75 | €4,452 | €5,546 | +€1,094 | +24.6% |
| Financial charges | 65/66B | €7,287 | €6,456 | -€832 | -11.4% |
| Recurring financial charges | 65 | €7,287 | €6,456 | -€832 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €80,215 | €90,860 | +€10,645 | +13.3% |
| Income taxes | 67/77 | €26,192 | €31,273 | +€5,081 | +19.4% |
| Profit (loss) for the period | 9904 | €54,023 | €59,587 | +€5,564 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,023 | €59,587 | +€5,564 | +10.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.