CONTROL-C: 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-C
Largest movements
- Receivables within one year -€32,018
down €32,018 (-81.7%), from €39,176 to €7,158
of which Trade receivables: -€28,016
- Tangible fixed assets -€5,591
down €5,591 (-28.3%), from €19,752 to €14,161
- Advances received -€28,455
down €28,455 (-100%), from €28,455 to €0
- Trade debts -€11,363
down €11,363 (-70.7%), from €16,067 to €4,704
- Other debts -€5,391
down €5,391 (-61.1%), from €8,831 to €3,439
- Short-term financial debts +€3,161
new in 2025: €3,161
- Profit (loss) carried forward +€1,837
up €1,837, from -€1,837 to €0
- Depreciation +€2,054
up €2,054 (+58.1%), from €3,537 to €5,591
- Other operating charges +€1,043
up €1,043 (+40.1%), from €2,603 to €3,646
- Gross operating margin +€848
up €848 (+6.0%), from €14,079 to €14,928
- Taxes -€393
down €393 (-14.6%), from €2,685 to €2,293
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 | €72,522 | €34,736 | -€37,786 | -52.1% |
| Fixed assets | 21/28 | €20,662 | €15,071 | -€5,591 | -27.1% |
| Tangible fixed assets | 22/27 | €19,752 | €14,161 | -€5,591 | -28.3% |
| Furniture and vehicles | 24 | €19,752 | €14,161 | -€5,591 | -28.3% |
| Financial fixed assets | 28 | €910 | €910 | = | 0.0% |
| Current assets | 29/58 | €51,859 | €19,665 | -€32,195 | -62.1% |
| Stocks and contracts in progress | 3 | €10,876 | €10,876 | = | 0.0% |
| Stocks | 30/36 | €10,876 | €10,876 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,176 | €7,158 | -€32,018 | -81.7% |
| Trade receivables | 40 | €35,174 | €7,158 | -€28,016 | -79.7% |
| Other amounts receivable | 41 | €4,002 | €0 | -€4,002 | -100% |
| Cash at bank and in hand | 54/58 | €342 | €0 | -€342 | -100% |
| Deferred charges and accrued income | 490/1 | €1,466 | €1,631 | +€165 | +11.3% |
| Total equity and liabilities | 10/49 | €72,522 | €34,736 | -€37,786 | -52.1% |
| Equity | 10/15 | €17,173 | €19,969 | +€2,796 | +16.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €417 | €1,377 | +€959 | +230% |
| Distributable reserves | 133 | €417 | €1,377 | +€959 | +230% |
| Profit (loss) carried forward | 14 | -€1,837 | €0 | +€1,837 | |
| Amounts payable | 17/49 | €55,349 | €14,767 | -€40,582 | -73.3% |
| Amounts payable within one year | 42/48 | €55,349 | €14,767 | -€40,582 | -73.3% |
| Financial debts | 43 | - | €3,161 | +€3,161 | |
| Credit institutions | 430/8 | - | €3,161 | +€3,161 | |
| Trade debts | 44 | €16,067 | €4,704 | -€11,363 | -70.7% |
| Suppliers | 440/4 | €16,067 | €4,704 | -€11,363 | -70.7% |
| Advances received on contracts in progress | 46 | €28,455 | €0 | -€28,455 | -100% |
| Taxes, remuneration and social security | 45 | €1,996 | €3,463 | +€1,467 | +73.5% |
| Taxes | 450/3 | €1,996 | €3,463 | +€1,467 | +73.5% |
| Other amounts payable | 47/48 | €8,831 | €3,439 | -€5,391 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,537 | €5,591 | +€2,054 | +58.1% |
| Other operating charges | 640/8 | €2,603 | €3,646 | +€1,043 | +40.1% |
| Gross operating margin | 9900 | €14,079 | €14,928 | +€848 | +6.0% |
| Operating profit (loss) | 9901 | €7,939 | €5,690 | -€2,249 | -28.3% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €600 | €601 | +€1 | +0.2% |
| Recurring financial charges | 65 | €600 | €601 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €7,349 | €5,089 | -€2,260 | -30.8% |
| Income taxes | 67/77 | €2,685 | €2,293 | -€393 | -14.6% |
| Profit (loss) for the period | 9904 | €4,664 | €2,796 | -€1,867 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,664 | €2,796 | -€1,867 | -40.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.