YOUR POWER COACH: 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.
YOUR POWER COACH
Largest movements
- Tangible fixed assets -€4,525
down €4,525 (-23.8%), from €19,048 to €14,523
- Cash -€1,378
down €1,378 (-56.3%), from €2,447 to €1,070
mainly Debts after one year (-€3,735) and Other debts (-€3,204)
- Intangible fixed assets -€937
down €937 (-31.0%), from €3,025 to €2,088
- Deferred charges and accrued income -€835
down €835 (-96.2%), from €869 to €33
- Receivables within one year -€386
down €386 (-14.4%), from €2,685 to €2,299
of which Other amounts receivable: -€427
- Debts after one year -€3,735
down €3,735 (-19.7%), from €18,960 to €15,224
- Other debts -€3,204
down €3,204 (-99.0%), from €3,236 to €33
- Trade debts -€913
down €913 (-79.4%), from €1,150 to €237
- Gross operating margin +€6,150
up €6,150 (+1,056%), from €582 to €6,732
- Depreciation -€349
down €349 (-6.0%), from €5,811 to €5,463
- Financial charges -€327
down €327 (-60.2%), from €543 to €216
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 | €28,475 | €20,413 | -€8,062 | -28.3% |
| Fixed assets | 21/28 | €22,473 | €17,011 | -€5,463 | -24.3% |
| Intangible fixed assets | 21 | €3,025 | €2,088 | -€937 | -31.0% |
| Tangible fixed assets | 22/27 | €19,048 | €14,523 | -€4,525 | -23.8% |
| Land and buildings | 22 | €14,394 | €12,640 | -€1,754 | -12.2% |
| Plant, machinery and equipment | 23 | €2,362 | €982 | -€1,380 | -58.4% |
| Furniture and vehicles | 24 | €2,292 | €901 | -€1,391 | -60.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €6,001 | €3,402 | -€2,600 | -43.3% |
| Amounts receivable within one year | 40/41 | €2,685 | €2,299 | -€386 | -14.4% |
| Trade receivables | 40 | €812 | €853 | +€41 | +5.0% |
| Other amounts receivable | 41 | €1,873 | €1,446 | -€427 | -22.8% |
| Cash at bank and in hand | 54/58 | €2,447 | €1,070 | -€1,378 | -56.3% |
| Deferred charges and accrued income | 490/1 | €869 | €33 | -€835 | -96.2% |
| Total equity and liabilities | 10/49 | €28,475 | €20,413 | -€8,062 | -28.3% |
| Equity | 10/15 | €989 | €1,088 | +€99 | +10.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,694 | €4,694 | = | 0.0% |
| Distributable reserves | 133 | €4,694 | €4,694 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,705 | -€6,605 | +€99 | +1.5% |
| Amounts payable | 17/49 | €27,486 | €19,324 | -€8,161 | -29.7% |
| Amounts payable after more than one year | 17 | €18,960 | €15,224 | -€3,735 | -19.7% |
| Financial debts | 170/4 | €18,960 | €15,224 | -€3,735 | -19.7% |
| Amounts payable within one year | 42/48 | €8,526 | €4,100 | -€4,426 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €3,708 | €3,735 | +€28 | +0.7% |
| Financial debts | 43 | €292 | €44 | -€248 | -84.9% |
| Credit institutions | 430/8 | €292 | €44 | -€248 | -84.9% |
| Trade debts | 44 | €1,150 | €237 | -€913 | -79.4% |
| Suppliers | 440/4 | €1,150 | €237 | -€913 | -79.4% |
| Taxes, remuneration and social security | 45 | €140 | €51 | -€89 | -63.5% |
| Taxes | 450/3 | €140 | €51 | -€89 | -63.5% |
| Other amounts payable | 47/48 | €3,236 | €33 | -€3,204 | -99.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,811 | €5,463 | -€349 | -6.0% |
| Other operating charges | 640/8 | €805 | €823 | +€18 | +2.2% |
| Gross operating margin | 9900 | €582 | €6,732 | +€6,150 | +1,056% |
| Operating profit (loss) | 9901 | -€6,034 | €447 | +€6,481 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €543 | €216 | -€327 | -60.2% |
| Recurring financial charges | 65 | €543 | €216 | -€327 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,577 | €231 | +€6,808 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€6,705 | €99 | +€6,804 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,705 | €99 | +€6,804 |
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 20 October 2026 via checked.be.