POWIS PATRICK MANAGEMENT: 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.
POWIS PATRICK MANAGEMENT
Largest movements
- Receivables within one year +€16,696
up €16,696 (+135%), from €12,367 to €29,064
of which Trade receivables: +€13,247
- Tangible fixed assets -€11,485
down €11,485 (-21.5%), from €53,353 to €41,868
- Receivables after one year -€10,000
down €10,000 (-19.8%), from €50,400 to €40,400
- Other debts +€23,161
up €23,161 (+70.3%), from €32,958 to €56,119
- Tax, wage and social debts -€14,823
down €14,823 (-72.2%), from €20,524 to €5,702
of which Taxes: -€14,823
- Debts after one year -€10,000
down €10,000 (-15.4%), from €65,000 to €55,000
- Gross operating margin -€21,065
down €21,065 (-62.6%), from €33,624 to €12,559
- Depreciation +€9,693
up €9,693 (+541%), from €1,792 to €11,485
- Taxes -€6,796
down €6,796 (-93.9%), from €7,239 to €443
- Financial income +€1,428
up €1,428 (+195%), from €732 to €2,159
- Other operating charges +€371
up €371 (+95.8%), from €387 to €759
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 | €236,944 | €232,837 | -€4,107 | -1.7% |
| Fixed assets | 21/28 | €153,353 | €141,868 | -€11,485 | -7.5% |
| Tangible fixed assets | 22/27 | €53,353 | €41,868 | -€11,485 | -21.5% |
| Furniture and vehicles | 24 | €53,353 | €41,868 | -€11,485 | -21.5% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €83,591 | €90,969 | +€7,378 | +8.8% |
| Amounts receivable after more than one year | 29 | €50,400 | €40,400 | -€10,000 | -19.8% |
| Other amounts receivable | 291 | €50,400 | €40,400 | -€10,000 | -19.8% |
| Amounts receivable within one year | 40/41 | €12,367 | €29,064 | +€16,696 | +135% |
| Trade receivables | 40 | €12,367 | €25,614 | +€13,247 | +107% |
| Other amounts receivable | 41 | - | €3,449 | +€3,449 | |
| Cash at bank and in hand | 54/58 | €19,162 | €17,518 | -€1,645 | -8.6% |
| Deferred charges and accrued income | 490/1 | €1,661 | €3,988 | +€2,326 | +140% |
| Total equity and liabilities | 10/49 | €236,944 | €232,837 | -€4,107 | -1.7% |
| Equity | 10/15 | €113,786 | €112,530 | -€1,256 | -1.1% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,786 | €47,530 | -€1,256 | -2.6% |
| Amounts payable | 17/49 | €123,159 | €120,307 | -€2,851 | -2.3% |
| Amounts payable after more than one year | 17 | €65,000 | €55,000 | -€10,000 | -15.4% |
| Other amounts payable | 178/9 | €65,000 | €55,000 | -€10,000 | -15.4% |
| Amounts payable within one year | 42/48 | €54,845 | €62,001 | +€7,156 | +13.0% |
| Trade debts | 44 | €1,362 | €180 | -€1,182 | -86.8% |
| Suppliers | 440/4 | €1,362 | €180 | -€1,182 | -86.8% |
| Taxes, remuneration and social security | 45 | €20,524 | €5,702 | -€14,823 | -72.2% |
| Taxes | 450/3 | €17,724 | €2,902 | -€14,823 | -83.6% |
| Remuneration and social security | 454/9 | €2,800 | €2,800 | = | 0.0% |
| Other amounts payable | 47/48 | €32,958 | €56,119 | +€23,161 | +70.3% |
| Accrued charges and deferred income | 492/3 | €3,314 | €3,306 | -€7 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,792 | €11,485 | +€9,693 | +541% |
| Other operating charges | 640/8 | €387 | €759 | +€371 | +95.8% |
| Gross operating margin | 9900 | €33,624 | €12,559 | -€21,065 | -62.6% |
| Operating profit (loss) | 9901 | €31,445 | €315 | -€31,129 | -99.0% |
| Financial income | 75/76B | €732 | €2,159 | +€1,428 | +195% |
| Recurring financial income | 75 | €732 | €2,159 | +€1,428 | +195% |
| Financial charges | 65/66B | €3,348 | €3,287 | -€60 | -1.8% |
| Recurring financial charges | 65 | €3,348 | €3,287 | -€60 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €28,829 | -€813 | -€29,642 | |
| Income taxes | 67/77 | €7,239 | €443 | -€6,796 | -93.9% |
| Profit (loss) for the period | 9904 | €21,590 | -€1,256 | -€22,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,590 | -€1,256 | -€22,845 |
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 17 October 2026 via checked.be.