Puissance H&H: 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.
Puissance H&H
Largest movements
- Receivables within one year +€50,111
up €50,111 (+786.9%), from €6,368 to €56,479
- Stocks and contracts -€27,344
down €27,344 (-20.6%), from €132,932 to €105,588
- Cash -€12,751
down €12,751 (-48.2%), from €26,461 to €13,710
mainly Receivables within one year (-€50,111) and Trade debts (-€4,320)
- Accrued charges and deferred income +€12,043
up €12,043 (+134.1%), from €8,978 to €21,021
- Trade debts -€4,320
down €4,320 (-83.5%), from €5,176 to €856
- Debts after one year +€1,967
up €1,967 (+1.2%), from €160,692 to €162,659
- Gross operating margin +€15,804
up €15,804, from -€2,670 to €13,133
- Financial charges +€2,921
up €2,921 (+30.6%), from €9,554 to €12,475
- Depreciation -€830
no longer reported in 2025 (was €830)
- Other operating charges +€238
new in 2025: €238
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 | €165,761 | €176,568 | +€10,807 | +6.5% |
| Current assets | 29/58 | €165,761 | €176,568 | +€10,807 | +6.5% |
| Stocks and contracts in progress | 3 | €132,932 | €105,588 | -€27,344 | -20.6% |
| Stocks | 30/36 | €132,932 | €105,588 | -€27,344 | -20.6% |
| Amounts receivable within one year | 40/41 | €6,368 | €56,479 | +€50,111 | +786.9% |
| Trade receivables | 40 | €6,368 | €56,479 | +€50,111 | +786.9% |
| Cash at bank and in hand | 54/58 | €26,461 | €13,710 | -€12,751 | -48.2% |
| Deferred charges and accrued income | 490/1 | - | €790 | +€790 | |
| Total equity and liabilities | 10/49 | €165,761 | €176,568 | +€10,807 | +6.5% |
| Equity | 10/15 | -€12,053 | -€11,624 | +€429 | +3.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,053 | -€12,624 | +€429 | +3.3% |
| Amounts payable | 17/49 | €177,814 | €188,192 | +€10,378 | +5.8% |
| Amounts payable after more than one year | 17 | €160,692 | €162,659 | +€1,967 | +1.2% |
| Financial debts | 170/4 | €160,692 | €162,659 | +€1,967 | +1.2% |
| Amounts payable within one year | 42/48 | €8,143 | €4,512 | -€3,632 | -44.6% |
| Trade debts | 44 | €5,176 | €856 | -€4,320 | -83.5% |
| Suppliers | 440/4 | €5,176 | €856 | -€4,320 | -83.5% |
| Taxes, remuneration and social security | 45 | €2,967 | €3,655 | +€688 | +23.2% |
| Taxes | 450/3 | €2,967 | €3,655 | +€688 | +23.2% |
| Accrued charges and deferred income | 492/3 | €8,978 | €21,021 | +€12,043 | +134.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | - | -€830 | |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | -€2,670 | €13,133 | +€15,804 | |
| Operating profit (loss) | 9901 | -€3,500 | €12,895 | +€16,396 | |
| Financial income | 75/76B | €2 | €9 | +€7 | +492.1% |
| Recurring financial income | 75 | €2 | €9 | +€7 | +492.1% |
| Financial charges | 65/66B | €9,554 | €12,475 | +€2,921 | +30.6% |
| Recurring financial charges | 65 | €9,554 | €12,475 | +€2,921 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,053 | €429 | +€13,482 | |
| Profit (loss) for the period | 9904 | -€13,053 | €429 | +€13,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,053 | €429 | +€13,482 |
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 3 October 2026 via checked.be.