POWERTONE: 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.
POWERTONE
Largest movements
- Tangible fixed assets -€98,322
down €98,322 (-16.5%), from €594,570 to €496,248
- Receivables within one year -€8,750
down €8,750 (-59.6%), from €14,690 to €5,940
of which Trade receivables: -€4,473
- Reserves -€34,224
down €34,224 (-12.9%), from €264,940 to €230,715
of which Tax-exempt reserves: -€23,768
- Debts after one year -€32,971
down €32,971 (-100.0%), from €32,971 to €0
- Current portion of long-term debt -€21,610
down €21,610 (-81.7%), from €26,464 to €4,855
- Other debts -€7,035
down €7,035 (-4.2%), from €169,247 to €162,213
- Gross operating margin +€67,103
up €67,103 (+618.4%), from €10,851 to €77,954
- Depreciation +€1,752
up €1,752 (+1.5%), from €114,054 to €115,806
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 | €615,174 | €510,193 | -€104,982 | -17.1% |
| Fixed assets | 21/28 | €595,327 | €497,005 | -€98,322 | -16.5% |
| Tangible fixed assets | 22/27 | €594,570 | €496,248 | -€98,322 | -16.5% |
| Land and buildings | 22 | €327,860 | €299,985 | -€27,875 | -8.5% |
| Plant, machinery and equipment | 23 | €55,286 | €41,966 | -€13,320 | -24.1% |
| Furniture and vehicles | 24 | €45,607 | €29,144 | -€16,463 | -36.1% |
| Other tangible fixed assets | 26 | €165,818 | €125,153 | -€40,664 | -24.5% |
| Financial fixed assets | 28 | €757 | €757 | = | 0.0% |
| Current assets | 29/58 | €19,847 | €13,188 | -€6,659 | -33.6% |
| Amounts receivable within one year | 40/41 | €14,690 | €5,940 | -€8,750 | -59.6% |
| Trade receivables | 40 | €10,162 | €5,689 | -€4,473 | -44.0% |
| Other amounts receivable | 41 | €4,528 | €251 | -€4,277 | -94.5% |
| Cash at bank and in hand | 54/58 | €1,730 | €3,573 | +€1,843 | +106.5% |
| Deferred charges and accrued income | 490/1 | €3,427 | €3,675 | +€248 | +7.2% |
| Total equity and liabilities | 10/49 | €615,174 | €510,193 | -€104,982 | -17.1% |
| Equity | 10/15 | €333,140 | €298,915 | -€34,224 | -10.3% |
| Contributions | 10/11 | €68,200 | €68,200 | = | 0.0% |
| Reserves | 13 | €264,940 | €230,715 | -€34,224 | -12.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €132,815 | €109,047 | -€23,768 | -17.9% |
| Distributable reserves | 133 | €132,125 | €121,669 | -€10,456 | -7.9% |
| Provisions and deferred taxes | 16 | €48,233 | €42,291 | -€5,942 | -12.3% |
| Deferred taxes | 168 | €48,233 | €42,291 | -€5,942 | -12.3% |
| Amounts payable | 17/49 | €233,801 | €168,986 | -€64,815 | -27.7% |
| Amounts payable after more than one year | 17 | €32,971 | €0 | -€32,971 | -100.0% |
| Financial debts | 170/4 | €32,971 | €0 | -€32,971 | -100.0% |
| Amounts payable within one year | 42/48 | €200,830 | €168,986 | -€31,844 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €26,464 | €4,855 | -€21,610 | -81.7% |
| Trade debts | 44 | €673 | €859 | +€186 | +27.7% |
| Suppliers | 440/4 | €673 | €859 | +€186 | +27.7% |
| Taxes, remuneration and social security | 45 | €4,446 | €1,060 | -€3,386 | -76.2% |
| Taxes | 450/3 | €4,446 | €90 | -€4,356 | -98.0% |
| Remuneration and social security | 454/9 | €0 | €970 | +€970 | |
| Other amounts payable | 47/48 | €169,247 | €162,213 | -€7,035 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,054 | €115,806 | +€1,752 | +1.5% |
| Other operating charges | 640/8 | €1,750 | €1,147 | -€603 | -34.4% |
| Gross operating margin | 9900 | €10,851 | €77,954 | +€67,103 | +618.4% |
| Operating profit (loss) | 9901 | -€104,953 | -€39,000 | +€65,953 | +62.8% |
| Financial income | 75/76B | €36 | €7 | -€28 | -79.8% |
| Recurring financial income | 75 | €36 | €7 | -€28 | -79.8% |
| Financial charges | 65/66B | €1,677 | €1,174 | -€503 | -30.0% |
| Recurring financial charges | 65 | €1,677 | €1,174 | -€503 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€106,594 | -€40,167 | +€66,428 | +62.3% |
| Transfer from deferred taxes | 780 | €5,942 | €5,942 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€100,652 | -€34,224 | +€66,428 | +66.0% |
| Transfer from tax-exempt reserves | 789 | €23,768 | €23,768 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,884 | -€10,456 | +€66,428 | +86.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.