CinControl: 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.
CinControl
Largest movements
- Tangible fixed assets +€267,899
up €267,899 (+966.8%), from €27,711 to €295,610
of which Land and buildings: +€268,561
- Receivables after one year -€45,000
down €45,000 (-10.4%), from €432,500 to €387,500
- Current investments +€45,000
new in 2025: €45,000
- Receivables within one year +€37,378
up €37,378 (+56.9%), from €65,656 to €103,033
of which Other amounts receivable: +€34,744
- Financial fixed assets -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Debts after one year +€116,891
new in 2025: €116,891
- Reserves +€113,899
up €113,899 (+17.1%), from €664,900 to €778,799
- Tax, wage and social debts +€29,937
up €29,937 (+178.8%), from €16,742 to €46,679
of which Taxes: +€21,604
- Current portion of long-term debt +€28,447
new in 2025: €28,447
- Gross operating margin +€143,224
up €143,224 (+77.4%), from €185,034 to €328,258
- Taxes +€45,450
up €45,450 (+87.6%), from €51,858 to €97,308
- Depreciation +€3,922
up €3,922 (+43.3%), from €9,058 to €12,980
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 | €703,969 | €997,181 | +€293,212 | +41.7% |
| Fixed assets | 21/28 | €47,711 | €295,610 | +€247,899 | +519.6% |
| Tangible fixed assets | 22/27 | €27,711 | €295,610 | +€267,899 | +966.8% |
| Land and buildings | 22 | - | €268,561 | +€268,561 | |
| Plant, machinery and equipment | 23 | €776 | €582 | -€194 | -25.0% |
| Furniture and vehicles | 24 | €26,935 | €18,292 | -€8,643 | -32.1% |
| Leasing and similar rights | 25 | - | €8,175 | +€8,175 | |
| Financial fixed assets | 28 | €20,000 | €0 | -€20,000 | -100.0% |
| Current assets | 29/58 | €656,258 | €701,571 | +€45,313 | +6.9% |
| Amounts receivable after more than one year | 29 | €432,500 | €387,500 | -€45,000 | -10.4% |
| Other amounts receivable | 291 | €432,500 | €387,500 | -€45,000 | -10.4% |
| Amounts receivable within one year | 40/41 | €65,656 | €103,033 | +€37,378 | +56.9% |
| Trade receivables | 40 | €40,378 | €43,012 | +€2,634 | +6.5% |
| Other amounts receivable | 41 | €25,277 | €60,021 | +€34,744 | +137.5% |
| Current investments | 50/53 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €158,102 | €166,038 | +€7,936 | +5.0% |
| Total equity and liabilities | 10/49 | €703,969 | €997,181 | +€293,212 | +41.7% |
| Equity | 10/15 | €685,825 | €799,724 | +€113,899 | +16.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €664,900 | €778,799 | +€113,899 | +17.1% |
| Distributable reserves | 133 | €664,900 | €778,799 | +€113,899 | +17.1% |
| Profit (loss) carried forward | 14 | €2,375 | €2,375 | = | 0.0% |
| Amounts payable | 17/49 | €18,144 | €197,457 | +€179,313 | +988.3% |
| Amounts payable after more than one year | 17 | - | €116,891 | +€116,891 | |
| Financial debts | 170/4 | - | €116,891 | +€116,891 | |
| Amounts payable within one year | 42/48 | €18,144 | €80,566 | +€62,423 | +344.0% |
| Current portion of amounts payable after more than one year | 42 | - | €28,447 | +€28,447 | |
| Trade debts | 44 | €1,402 | €5,441 | +€4,039 | +288.1% |
| Suppliers | 440/4 | €1,402 | €5,441 | +€4,039 | +288.1% |
| Taxes, remuneration and social security | 45 | €16,742 | €46,679 | +€29,937 | +178.8% |
| Taxes | 450/3 | €16,742 | €38,345 | +€21,604 | +129.0% |
| Remuneration and social security | 454/9 | - | €8,334 | +€8,334 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,058 | €12,980 | +€3,922 | +43.3% |
| Other operating charges | 640/8 | €410 | €887 | +€477 | +116.4% |
| Gross operating margin | 9900 | €185,034 | €328,258 | +€143,224 | +77.4% |
| Operating profit (loss) | 9901 | €175,565 | €314,391 | +€138,826 | +79.1% |
| Financial income | 75/76B | €271 | €1,057 | +€786 | +290.4% |
| Recurring financial income | 75 | €271 | €1,057 | +€786 | +290.4% |
| Financial charges | 65/66B | €318 | €1,513 | +€1,195 | +375.5% |
| Recurring financial charges | 65 | €318 | €1,513 | +€1,195 | +375.5% |
| Profit (loss) for the period before taxes | 9903 | €175,518 | €313,934 | +€138,416 | +78.9% |
| Income taxes | 67/77 | €51,858 | €97,308 | +€45,450 | +87.6% |
| Profit (loss) for the period | 9904 | €123,660 | €216,626 | +€92,966 | +75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €123,660 | €216,626 | +€92,966 | +75.2% |
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 9 October 2026 via checked.be.