STUDIO POWERBRAIN: 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.
STUDIO POWERBRAIN
Largest movements
- Cash -€150,995
down €150,995 (-66.7%), from €226,405 to €75,411
mainly Other debts (-€201,281) and Contributions, distributions and other (-€116,140)
- Receivables within one year -€104,798
down €104,798 (-73.8%), from €141,966 to €37,167
of which Trade receivables: -€104,970
- Tangible fixed assets -€12,809
down €12,809 (-21.1%), from €60,755 to €47,945
of which Furniture and vehicles: -€9,903
- Other debts -€201,281
down €201,281 (-67.1%), from €300,000 to €98,719
- Profit (loss) carried forward -€73,527
down €73,527, from €66,140 to -€7,387
- Tax, wage and social debts +€7,422
up €7,422 (+12.1%), from €61,273 to €68,695
- Gross operating margin -€96,736
down €96,736 (-58.9%), from €164,200 to €67,465
- Taxes -€21,092
down €21,092 (-63.9%), from €32,992 to €11,900
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 | €430,369 | €162,618 | -€267,751 | -62.2% |
| Fixed assets | 21/28 | €61,255 | €48,445 | -€12,809 | -20.9% |
| Tangible fixed assets | 22/27 | €60,755 | €47,945 | -€12,809 | -21.1% |
| Land and buildings | 22 | €23,629 | €20,723 | -€2,906 | -12.3% |
| Furniture and vehicles | 24 | €37,125 | €27,222 | -€9,903 | -26.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €369,114 | €114,172 | -€254,942 | -69.1% |
| Amounts receivable within one year | 40/41 | €141,966 | €37,167 | -€104,798 | -73.8% |
| Trade receivables | 40 | €141,874 | €36,903 | -€104,970 | -74.0% |
| Other amounts receivable | 41 | €92 | €264 | +€172 | +186.9% |
| Cash at bank and in hand | 54/58 | €226,405 | €75,411 | -€150,995 | -66.7% |
| Deferred charges and accrued income | 490/1 | €743 | €1,594 | +€851 | +114.5% |
| Total equity and liabilities | 10/49 | €430,369 | €162,618 | -€267,751 | -62.2% |
| Equity | 10/15 | €68,640 | -€4,887 | -€73,527 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,140 | -€7,387 | -€73,527 | |
| Amounts payable | 17/49 | €361,729 | €167,505 | -€194,224 | -53.7% |
| Amounts payable within one year | 42/48 | €361,729 | €167,505 | -€194,224 | -53.7% |
| Financial debts | 43 | - | €91 | +€91 | |
| Other loans | 439 | - | €91 | +€91 | |
| Trade debts | 44 | €456 | €0 | -€456 | -100.0% |
| Suppliers | 440/4 | €456 | €0 | -€456 | -100.0% |
| Taxes, remuneration and social security | 45 | €61,273 | €68,695 | +€7,422 | +12.1% |
| Taxes | 450/3 | €61,273 | €68,695 | +€7,422 | +12.1% |
| Other amounts payable | 47/48 | €300,000 | €98,719 | -€201,281 | -67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,792 | €12,809 | +€17 | +0.1% |
| Other operating charges | 640/8 | €85 | €88 | +€3 | +3.1% |
| Gross operating margin | 9900 | €164,200 | €67,465 | -€96,736 | -58.9% |
| Operating profit (loss) | 9901 | €151,323 | €54,568 | -€96,755 | -63.9% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €122 | €55 | -€66 | -54.4% |
| Recurring financial charges | 65 | €122 | €55 | -€66 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €151,204 | €54,513 | -€96,692 | -63.9% |
| Income taxes | 67/77 | €32,992 | €11,900 | -€21,092 | -63.9% |
| Profit (loss) for the period | 9904 | €118,212 | €42,613 | -€75,600 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €118,212 | €42,613 | -€75,600 | -64.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.