CONTROL ALT DRONE: 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.
CONTROL ALT DRONE
Largest movements
- Receivables within one year -€23,931
down €23,931 (-74.5%), from €32,132 to €8,201
of which Trade receivables: -€26,292
- Tangible fixed assets -€15,715
down €15,715 (-21.5%), from €73,143 to €57,427
of which Plant, machinery and equipment: -€14,702
- Cash +€15,470
up €15,470 (+531%), from €2,911 to €18,382
mainly Receivables within one year (+€23,931) and Net result for the year (+€22,598)
- Current investments +€6,000
up €6,000 (+400%), from €1,500 to €7,500
- Deferred charges and accrued income +€4,840
up €4,840 (+197%), from €2,454 to €7,293
- Debts after one year -€6,190
down €6,190 (-32.0%), from €19,318 to €13,129
- Other debts -€1,902
down €1,902 (-6.9%), from €27,600 to €25,698
- Tax, wage and social debts -€1,890
down €1,890 (-100%), from €1,890 to €0
- Current portion of long-term debt -€1,562
down €1,562 (-13.6%), from €11,517 to €9,955
- Trade debts -€1,547
down €1,547 (-54.2%), from €2,853 to €1,305
- Other operating charges +€14,774
up €14,774 (+1,832%), from €807 to €15,581
- Gross operating margin +€6,488
up €6,488 (+10.9%), from €59,553 to €66,041
- Taxes -€1,164
down €1,164 (-12.4%), from €9,387 to €8,224
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 | €112,140 | €98,803 | -€13,336 | -11.9% |
| Fixed assets | 21/28 | €73,143 | €57,427 | -€15,715 | -21.5% |
| Tangible fixed assets | 22/27 | €73,143 | €57,427 | -€15,715 | -21.5% |
| Plant, machinery and equipment | 23 | €24,590 | €9,888 | -€14,702 | -59.8% |
| Furniture and vehicles | 24 | €11,549 | €10,161 | -€1,388 | -12.0% |
| Other tangible fixed assets | 26 | €37,004 | €37,378 | +€375 | +1.0% |
| Current assets | 29/58 | €38,997 | €41,376 | +€2,379 | +6.1% |
| Amounts receivable within one year | 40/41 | €32,132 | €8,201 | -€23,931 | -74.5% |
| Trade receivables | 40 | €26,605 | €313 | -€26,292 | -98.8% |
| Other amounts receivable | 41 | €5,527 | €7,888 | +€2,361 | +42.7% |
| Current investments | 50/53 | €1,500 | €7,500 | +€6,000 | +400% |
| Cash at bank and in hand | 54/58 | €2,911 | €18,382 | +€15,470 | +531% |
| Deferred charges and accrued income | 490/1 | €2,454 | €7,293 | +€4,840 | +197% |
| Total equity and liabilities | 10/49 | €112,140 | €98,803 | -€13,336 | -11.9% |
| Equity | 10/15 | €47,513 | €48,013 | +€500 | +1.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €47,512 | €48,012 | +€500 | +1.1% |
| Distributable reserves | 133 | €47,512 | €48,012 | +€500 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,626 | €50,790 | -€13,836 | -21.4% |
| Amounts payable after more than one year | 17 | €19,318 | €13,129 | -€6,190 | -32.0% |
| Financial debts | 170/4 | €19,318 | €13,129 | -€6,190 | -32.0% |
| Amounts payable within one year | 42/48 | €45,308 | €37,661 | -€7,647 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €11,517 | €9,955 | -€1,562 | -13.6% |
| Financial debts | 43 | €1,449 | €703 | -€746 | -51.5% |
| Credit institutions | 430/8 | €1,449 | €703 | -€746 | -51.5% |
| Trade debts | 44 | €2,853 | €1,305 | -€1,547 | -54.2% |
| Suppliers | 440/4 | €2,853 | €1,305 | -€1,547 | -54.2% |
| Taxes, remuneration and social security | 45 | €1,890 | €0 | -€1,890 | -100% |
| Taxes | 450/3 | €1,890 | €0 | -€1,890 | -100% |
| Other amounts payable | 47/48 | €27,600 | €25,698 | -€1,902 | -6.9% |
| Non-recurring operating income | 76A | - | €4,817 | +€4,817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,695 | €15,606 | -€89 | -0.6% |
| Other operating charges | 640/8 | €807 | €15,581 | +€14,774 | +1,832% |
| Gross operating margin | 9900 | €59,553 | €66,041 | +€6,488 | +10.9% |
| Operating profit (loss) | 9901 | €43,052 | €34,855 | -€8,196 | -19.0% |
| Financial income | 75/76B | €0 | €40 | +€40 | |
| Recurring financial income | 75 | €0 | €40 | +€40 | |
| Financial charges | 65/66B | €4,197 | €4,073 | -€124 | -2.9% |
| Recurring financial charges | 65 | €4,197 | €4,073 | -€124 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €38,855 | €30,822 | -€8,033 | -20.7% |
| Income taxes | 67/77 | €9,387 | €8,224 | -€1,164 | -12.4% |
| Profit (loss) for the period | 9904 | €29,468 | €22,598 | -€6,869 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,468 | €22,598 | -€6,869 | -23.3% |
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 15 October 2026 via checked.be.