POTENCA: what changed
POTENCA
Largest movements
- Tangible fixed assets -€25,506
down €25,506 (-52.1%), from €48,948 to €23,443
of which Plant, machinery and equipment: -€21,512
- Receivables within one year +€7,112
up €7,112 (+39.5%), from €18,023 to €25,135
of which Trade receivables: +€9,118
- Cash +€6,712
up €6,712 (+356%), from €1,885 to €8,598
mainly Investment in fixed assets (net) (+€13,228) and Depreciation (+€12,278)
- Deferred charges and accrued income +€2,443
up €2,443 (+81.6%), from €2,992 to €5,435
- Other debts -€9,098
down €9,098 (-50.1%), from €18,177 to €9,079
- Trade debts -€7,076
down €7,076 (-28.0%), from €25,256 to €18,179
- Profit (loss) carried forward +€6,661
up €6,661 (+51.6%), from €12,904 to €19,565
- Gross operating margin +€21,869
up €21,869, from -€1,536 to €20,333
- Depreciation -€2,249
down €2,249 (-15.5%), from €14,527 to €12,278
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,849 | €62,610 | -€9,239 | -12.9% |
| Fixed assets | 21/28 | €48,948 | €23,443 | -€25,506 | -52.1% |
| Tangible fixed assets | 22/27 | €48,948 | €23,443 | -€25,506 | -52.1% |
| Plant, machinery and equipment | 23 | €37,042 | €15,530 | -€21,512 | -58.1% |
| Furniture and vehicles | 24 | €11,906 | €7,913 | -€3,994 | -33.5% |
| Current assets | 29/58 | €22,901 | €39,168 | +€16,267 | +71.0% |
| Amounts receivable within one year | 40/41 | €18,023 | €25,135 | +€7,112 | +39.5% |
| Trade receivables | 40 | €9,659 | €18,777 | +€9,118 | +94.4% |
| Other amounts receivable | 41 | €8,364 | €6,358 | -€2,006 | -24.0% |
| Cash at bank and in hand | 54/58 | €1,885 | €8,598 | +€6,712 | +356% |
| Deferred charges and accrued income | 490/1 | €2,992 | €5,435 | +€2,443 | +81.6% |
| Total equity and liabilities | 10/49 | €71,849 | €62,610 | -€9,239 | -12.9% |
| Equity | 10/15 | €27,904 | €34,565 | +€6,661 | +23.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,904 | €19,565 | +€6,661 | +51.6% |
| Amounts payable | 17/49 | €43,946 | €28,045 | -€15,900 | -36.2% |
| Amounts payable within one year | 42/48 | €43,432 | €27,258 | -€16,174 | -37.2% |
| Trade debts | 44 | €25,256 | €18,179 | -€7,076 | -28.0% |
| Suppliers | 440/4 | €25,256 | €18,179 | -€7,076 | -28.0% |
| Other amounts payable | 47/48 | €18,177 | €9,079 | -€9,098 | -50.1% |
| Accrued charges and deferred income | 492/3 | €513 | €787 | +€274 | +53.3% |
| Non-recurring operating income | 76A | - | €48,323 | +€48,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,527 | €12,278 | -€2,249 | -15.5% |
| Other operating charges | 640/8 | €872 | €823 | -€49 | -5.6% |
| Gross operating margin | 9900 | -€1,536 | €20,333 | +€21,869 | |
| Operating profit (loss) | 9901 | -€16,935 | €7,232 | +€24,167 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €432 | €580 | +€148 | +34.2% |
| Recurring financial charges | 65 | €432 | €580 | +€148 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,367 | €6,661 | +€24,028 | |
| Profit (loss) for the period | 9904 | -€17,367 | €6,661 | +€24,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,367 | €6,661 | +€24,028 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.