COMPRESSOR AND MACHINE CONTROLS: 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.
What changed
COMPRESSOR AND MACHINE CONTROLS
NACE 26.510, Manufacture of computer, electronic and optical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€437,515
2024 · -€476,150+€913,664
Equity
€4.2m
2024 · €3.8m+€437,515
Cash
€1.4m
2024 · €702,622+€676,890
Balance sheet total
€7.6m
2024 · €7.6m+€36,916
Largest movements
Assets
- Stocks and contracts -€741,269
down €741,269 (-38.8%), from €1.9m to €1.2m
- Cash +€676,890
up €676,890 (+96.3%), from €702,622 to €1.4m
mainly Stocks and contracts (+€741,269) and Depreciation (+€499,213)
Equity and liabilities
- Profit (loss) carried forward +€437,515
up €437,515 (+15.3%), from €2.9m to €3.3m
- Trade debts -€329,089
down €329,089 (-14.2%), from €2.3m to €2.0m
Income statement
- Goods and materials -€1.4m
down €1.4m (-27.7%), from €5.1m to €3.7m
of which Purchases: -€1.9m
- Turnover -€462,582
down €462,582 (-5.2%), from €8.8m to €8.4m
- Other operating income +€191,197
up €191,197 (+86.0%), from €222,373 to €413,571
- Financial charges +€189,578
up €189,578 (+129.4%), from €146,552 to €336,130
of which Financial charges: +€189,694
- Write-downs -€153,396
down €153,396 (-59.1%), from €259,770 to €106,374
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.
Result 2024
-€476,150
Turnover
-€462,582
Other operating income
+€191,197
Goods and materials
+€1.4m
Services and other goods
+€31,265
Staff costs
-€26,465
Depreciation
-€30,703
Write-downs
+€153,396
Provisions
-€50,000
Other operating charges
+€14,085
Other operating items
-€113,326
Financial income
-€19,180
Financial charges
-€189,578
Taxes
-€18
Result 2025
€437,515
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.
From operations
+€1.2m
Investment
-€521,679
Financing
-€42,570
Cash 2024
€702,622
From operations (derived)
+€1.2m
Net result for the year
+€437,515
Depreciation
+€499,213
Stocks and contracts
+€741,269
Receivables within one year
-€74,726
Deferred charges and accrued income
-€4,104
Trade debts
-€329,089
Tax, wage and social debts
-€38,825
Accrued charges and deferred income
+€9,885
Investment (derived)
-€521,679
Investment in fixed assets (net)
-€521,679
Financing
-€42,570
Debts after one year
-€44,020
Current portion of long-term debt
+€1,450
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,569,703 | €7,606,619 | +€36,916 | +0.5% |
| Fixed assets | 21/28 | €1,682,899 | €1,705,364 | +€22,466 | +1.3% |
| Intangible fixed assets | 21 | €1,160,390 | €1,227,499 | +€67,109 | +5.8% |
| Tangible fixed assets | 22/27 | €140,300 | €95,688 | -€44,612 | -31.8% |
| Plant, machinery and equipment | 23 | €49,588 | €39,823 | -€9,765 | -19.7% |
| Furniture and vehicles | 24 | €84,699 | €51,218 | -€33,481 | -39.5% |
| Other tangible fixed assets | 26 | €6,014 | €4,647 | -€1,367 | -22.7% |
| Financial fixed assets | 28 | €382,208 | €382,177 | -€31 | 0.0% |
| Affiliated companies | 280/1 | €367,318 | €367,318 | = | 0.0% |
| Participating interests | 280 | €367,318 | €367,318 | = | 0.0% |
| Other financial fixed assets | 284/8 | €14,890 | €14,859 | -€31 | -0.2% |
| Shares | 284 | €31 | €0 | -€31 | -100.0% |
| Amounts receivable and cash guarantees | 285/8 | €14,859 | €14,859 | = | 0.0% |
| Current assets | 29/58 | €5,886,804 | €5,901,255 | +€14,450 | +0.2% |
| Stocks and contracts in progress | 3 | €1,912,644 | €1,171,375 | -€741,269 | -38.8% |
| Stocks | 30/36 | €1,912,644 | €1,171,375 | -€741,269 | -38.8% |
| Raw materials and consumables | 30/31 | €1,385,744 | €789,736 | -€596,008 | -43.0% |
| Work in progress | 32 | €265,797 | €183,007 | -€82,791 | -31.1% |
| Finished goods | 33 | €261,102 | €198,632 | -€62,470 | -23.9% |
| Amounts receivable within one year | 40/41 | €3,220,802 | €3,295,528 | +€74,726 | +2.3% |
| Trade receivables | 40 | €3,133,244 | €3,183,341 | +€50,097 | +1.6% |
| Other amounts receivable | 41 | €87,558 | €112,188 | +€24,629 | +28.1% |
| Cash at bank and in hand | 54/58 | €702,622 | €1,379,512 | +€676,890 | +96.3% |
| Deferred charges and accrued income | 490/1 | €50,736 | €54,840 | +€4,104 | +8.1% |
| Total equity and liabilities | 10/49 | €7,569,703 | €7,606,619 | +€36,916 | +0.5% |
| Equity | 10/15 | €3,807,739 | €4,245,254 | +€437,515 | +11.5% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Revaluation surpluses | 12 | €51,511 | €51,511 | = | 0.0% |
| Reserves | 13 | €597,012 | €597,012 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,784 | €5,784 | = | 0.0% |
| Distributable reserves | 133 | €561,228 | €561,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,859,216 | €3,296,731 | +€437,515 | +15.3% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €3,761,964 | €3,361,366 | -€400,599 | -10.6% |
| Amounts payable after more than one year | 17 | €78,022 | €34,002 | -€44,020 | -56.4% |
| Financial debts | 170/4 | €78,022 | €34,002 | -€44,020 | -56.4% |
| Credit institutions | 173 | €78,022 | €34,002 | -€44,020 | -56.4% |
| Amounts payable within one year | 42/48 | €3,203,917 | €2,837,453 | -€366,464 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €42,548 | €43,998 | +€1,450 | +3.4% |
| Financial debts | 43 | €525,000 | €525,000 | = | 0.0% |
| Credit institutions | 430/8 | €525,000 | €525,000 | = | 0.0% |
| Trade debts | 44 | €2,318,051 | €1,988,962 | -€329,089 | -14.2% |
| Suppliers | 440/4 | €2,318,051 | €1,988,962 | -€329,089 | -14.2% |
| Taxes, remuneration and social security | 45 | €318,318 | €279,493 | -€38,825 | -12.2% |
| Taxes | 450/3 | €43,952 | €48,704 | +€4,753 | +10.8% |
| Remuneration and social security | 454/9 | €274,366 | €230,789 | -€43,577 | -15.9% |
| Accrued charges and deferred income | 492/3 | €480,025 | €489,911 | +€9,885 | +2.1% |
| Operating income | 70/76A | €9,078,896 | €8,642,467 | -€436,429 | -4.8% |
| Turnover | 70 | €8,827,806 | €8,365,224 | -€462,582 | -5.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €17,375 | -€137,694 | -€155,069 | |
| Other operating income | 74 | €222,373 | €413,571 | +€191,197 | +86.0% |
| Non-recurring operating income | 76A | €11,343 | €1,367 | -€9,976 | -87.9% |
| Operating charges | 60/66A | €9,722,016 | €8,163,146 | -€1.6m | -16.0% |
| Goods for resale, raw materials and consumables | 60 | €5,114,846 | €3,699,273 | -€1.4m | -27.7% |
| Purchases | 600/8 | €5,083,101 | €3,209,288 | -€1.9m | -36.9% |
| Change in stocks: decrease (increase) | 609 | €31,745 | €489,985 | +€458,240 | +1443.5% |
| Services and other goods | 61 | €1,778,630 | €1,747,365 | -€31,265 | -1.8% |
| Remuneration, social security and pensions | 62 | €2,082,285 | €2,108,750 | +€26,465 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468,510 | €499,213 | +€30,703 | +6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €259,770 | €106,374 | -€153,396 | -59.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€50,000 | €0 | +€50,000 | |
| Other operating charges | 640/8 | €16,255 | €2,170 | -€14,085 | -86.7% |
| Non-recurring operating charges | 66A | €51,720 | €1 | -€51,719 | -100.0% |
| Operating profit (loss) | 9901 | -€643,120 | €479,321 | +€1.1m | |
| Financial income | 75/76B | €315,899 | €296,719 | -€19,180 | -6.1% |
| Recurring financial income | 75 | €315,899 | €296,719 | -€19,180 | -6.1% |
| Income from current assets | 751 | €245,553 | €196,000 | -€49,553 | -20.2% |
| Other financial income | 752/9 | €70,346 | €100,719 | +€30,373 | +43.2% |
| Financial charges | 65/66B | €146,552 | €336,130 | +€189,578 | +129.4% |
| Recurring financial charges | 65 | €146,436 | €336,130 | +€189,694 | +129.5% |
| Debt charges | 650 | €32,954 | €29,630 | -€3,325 | -10.1% |
| Other financial charges | 652/9 | €113,482 | €306,500 | +€193,018 | +170.1% |
| Non-recurring financial charges | 66B | €116 | €0 | -€116 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€473,773 | €439,909 | +€913,683 | |
| Income taxes | 67/77 | €2,376 | €2,395 | +€18 | +0.8% |
| Taxes | 670/3 | €2,376 | €2,395 | +€18 | +0.8% |
| Profit (loss) for the period | 9904 | -€476,150 | €437,515 | +€913,664 | |
| Profit (loss) for the period to be appropriated | 9905 | -€476,150 | €437,515 | +€913,664 |
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 6 October 2026 via checked.be.