POWERTEC CONSULTANCY: 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.
POWERTEC CONSULTANCY
Largest movements
- Cash -€11,344
down €11,344 (-54.1%), from €20,975 to €9,632
mainly Other debts (-€10,246) and Trade debts (-€1,265)
- Receivables within one year -€542
down €542 (-96.6%), from €561 to €19
of which Trade receivables: -€542
- Other debts -€10,246
down €10,246 (-92.7%), from €11,049 to €803
- Trade debts -€1,265
down €1,265 (-92.6%), from €1,366 to €102
- Profit (loss) carried forward -€403
down €403 (-4.1%), from -€9,917 to -€10,320
- Gross operating margin -€1,098
down €1,098 (-43.5%), from €2,523 to €1,425
- Financial charges +€543
up €543 (+409%), from €133 to €676
- Other operating charges -€300
down €300 (-31.4%), from €953 to €654
- Depreciation -€222
down €222 (-100%), from €222 to €0
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 | €21,536 | €9,650 | -€11,886 | -55.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €21,536 | €9,650 | -€11,886 | -55.2% |
| Amounts receivable within one year | 40/41 | €561 | €19 | -€542 | -96.6% |
| Trade receivables | 40 | €542 | €0 | -€542 | -100% |
| Other amounts receivable | 41 | €19 | €19 | +€0 | +1.0% |
| Cash at bank and in hand | 54/58 | €20,975 | €9,632 | -€11,344 | -54.1% |
| Total equity and liabilities | 10/49 | €21,536 | €9,650 | -€11,886 | -55.2% |
| Equity | 10/15 | €8,683 | €8,280 | -€403 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,917 | -€10,320 | -€403 | -4.1% |
| Amounts payable | 17/49 | €12,853 | €1,370 | -€11,482 | -89.3% |
| Amounts payable within one year | 42/48 | €12,853 | €1,370 | -€11,482 | -89.3% |
| Trade debts | 44 | €1,366 | €102 | -€1,265 | -92.6% |
| Suppliers | 440/4 | €1,366 | €102 | -€1,265 | -92.6% |
| Taxes, remuneration and social security | 45 | €437 | €466 | +€29 | +6.5% |
| Taxes | 450/3 | €437 | €466 | +€29 | +6.5% |
| Other amounts payable | 47/48 | €11,049 | €803 | -€10,246 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €0 | -€222 | -100% |
| Other operating charges | 640/8 | €953 | €654 | -€300 | -31.4% |
| Non-recurring operating charges | 66A | - | €498 | +€498 | |
| Gross operating margin | 9900 | €2,523 | €1,425 | -€1,098 | -43.5% |
| Operating profit (loss) | 9901 | €1,348 | €273 | -€1,075 | -79.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €133 | €676 | +€543 | +409% |
| Recurring financial charges | 65 | €133 | €676 | +€543 | +409% |
| Profit (loss) for the period before taxes | 9903 | €1,215 | -€403 | -€1,619 | |
| Profit (loss) for the period | 9904 | €1,215 | -€403 | -€1,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,215 | -€403 | -€1,619 |
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.