POWERPROS: 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.
POWERPROS
Largest movements
- Tangible fixed assets -€37,021
down €37,021 (-84.4%), from €43,853 to €6,832
of which Furniture and vehicles: -€36,761
- Receivables within one year -€20,777
down €20,777 (-34.3%), from €60,584 to €39,807
- Cash -€8,753
no longer reported in 2025 (was €8,753)
mainly Net result for the year (-€61,679) and Debts after one year (-€12,451)
- Deferred charges and accrued income -€3,443
down €3,443 (-63.2%), from €5,443 to €2,000
- Profit (loss) carried forward -€61,679
down €61,679, from €17,208 to -€44,472
- Debts after one year -€12,451
down €12,451 (-59.0%), from €21,088 to €8,637
- Tax, wage and social debts -€9,092
down €9,092 (-73.6%), from €12,348 to €3,256
of which Taxes: -€6,827
- Trade debts +€8,250
up €8,250 (+134.1%), from €6,150 to €14,399
- Short-term financial debts +€4,400
new in 2025: €4,400
- Gross operating margin -€105,316
down €105,316, from €88,406 to -€16,910
- Staff costs -€29,633
down €29,633 (-64.6%), from €45,888 to €16,255
- Depreciation -€13,315
down €13,315 (-89.4%), from €14,895 to €1,580
- Taxes -€4,911
no longer reported in 2025 (was €4,911)
- Other operating charges -€3,603
down €3,603 (-57.5%), from €6,261 to €2,658
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 | €121,483 | €51,490 | -€69,993 | -57.6% |
| Fixed assets | 21/28 | €46,703 | €9,682 | -€37,021 | -79.3% |
| Tangible fixed assets | 22/27 | €43,853 | €6,832 | -€37,021 | -84.4% |
| Plant, machinery and equipment | 23 | €1,103 | €843 | -€259 | -23.5% |
| Furniture and vehicles | 24 | €42,750 | €5,989 | -€36,761 | -86.0% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €74,780 | €41,807 | -€32,972 | -44.1% |
| Amounts receivable within one year | 40/41 | €60,584 | €39,807 | -€20,777 | -34.3% |
| Other amounts receivable | 41 | €60,584 | €39,807 | -€20,777 | -34.3% |
| Cash at bank and in hand | 54/58 | €8,753 | - | -€8,753 | |
| Deferred charges and accrued income | 490/1 | €5,443 | €2,000 | -€3,443 | -63.2% |
| Total equity and liabilities | 10/49 | €121,483 | €51,490 | -€69,993 | -57.6% |
| Equity | 10/15 | €70,025 | €8,346 | -€61,679 | -88.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,818 | €49,818 | = | 0.0% |
| Distributable reserves | 133 | €49,818 | €49,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,208 | -€44,472 | -€61,679 | |
| Amounts payable | 17/49 | €51,457 | €43,143 | -€8,314 | -16.2% |
| Amounts payable after more than one year | 17 | €21,088 | €8,637 | -€12,451 | -59.0% |
| Financial debts | 170/4 | €21,088 | €8,637 | -€12,451 | -59.0% |
| Amounts payable within one year | 42/48 | €30,369 | €34,507 | +€4,138 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €11,872 | €12,451 | +€579 | +4.9% |
| Financial debts | 43 | - | €4,400 | +€4,400 | |
| Credit institutions | 430/8 | - | €4,400 | +€4,400 | |
| Trade debts | 44 | €6,150 | €14,399 | +€8,250 | +134.1% |
| Suppliers | 440/4 | €6,150 | €14,399 | +€8,250 | +134.1% |
| Taxes, remuneration and social security | 45 | €12,348 | €3,256 | -€9,092 | -73.6% |
| Taxes | 450/3 | €9,083 | €2,256 | -€6,827 | -75.2% |
| Remuneration and social security | 454/9 | €3,265 | €1,000 | -€2,265 | -69.4% |
| Non-recurring operating income | 76A | - | €6,206 | +€6,206 | |
| Remuneration, social security and pensions | 62 | €45,888 | €16,255 | -€29,633 | -64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,895 | €1,580 | -€13,315 | -89.4% |
| Other operating charges | 640/8 | €6,261 | €2,658 | -€3,603 | -57.5% |
| Non-recurring operating charges | 66A | - | €22,757 | +€22,757 | |
| Gross operating margin | 9900 | €88,406 | -€16,910 | -€105,316 | |
| Operating profit (loss) | 9901 | €21,362 | -€60,161 | -€81,523 | |
| Financial income | 75/76B | €2,940 | €2,432 | -€508 | -17.3% |
| Recurring financial income | 75 | €2,940 | €2,432 | -€508 | -17.3% |
| Financial charges | 65/66B | €2,183 | €3,951 | +€1,767 | +80.9% |
| Recurring financial charges | 65 | €2,183 | €3,951 | +€1,767 | +80.9% |
| Profit (loss) for the period before taxes | 9903 | €22,119 | -€61,679 | -€83,798 | |
| Income taxes | 67/77 | €4,911 | - | -€4,911 | |
| Profit (loss) for the period | 9904 | €17,208 | -€61,679 | -€78,887 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,208 | -€61,679 | -€78,887 |
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 9 October 2026 via checked.be.