Control D: 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 D
Largest movements
- Receivables within one year +€29,528
up €29,528 (+410%), from €7,205 to €36,733
of which Trade receivables: +€31,292
- Cash -€5,478
down €5,478 (-27.7%), from €19,785 to €14,308
mainly Receivables within one year (-€29,528) and Contributions, distributions and other (-€5,801)
- Deferred charges and accrued income -€5,332
down €5,332 (-96.7%), from €5,512 to €180
- Tangible fixed assets -€699
down €699 (-8.8%), from €7,953 to €7,254
of which Furniture and vehicles: -€353
- Other debts +€9,569
up €9,569 (+72.4%), from €13,224 to €22,793
- Trade debts +€5,698
up €5,698 (+27.5%), from €20,742 to €26,440
- Tax, wage and social debts +€3,401
new in 2025: €3,401
- Profit (loss) carried forward -€953
no longer reported in 2025 (was €953)
- Gross operating margin -€2,256
down €2,256 (-15.4%), from €14,623 to €12,367
- Depreciation +€1,593
up €1,593 (+121%), from €1,314 to €2,907
- Other operating charges -€1,102
down €1,102 (-45.6%), from €2,418 to €1,316
- Taxes -€703
down €703 (-23.8%), from €2,950 to €2,247
- Financial income -€527
down €527 (-62.2%), from €846 to €320
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 | €40,955 | €58,975 | +€18,020 | +44.0% |
| Fixed assets | 21/28 | €8,453 | €7,754 | -€699 | -8.3% |
| Tangible fixed assets | 22/27 | €7,953 | €7,254 | -€699 | -8.8% |
| Furniture and vehicles | 24 | €4,999 | €4,646 | -€353 | -7.1% |
| Other tangible fixed assets | 26 | €2,954 | €2,608 | -€347 | -11.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €32,502 | €51,221 | +€18,719 | +57.6% |
| Amounts receivable within one year | 40/41 | €7,205 | €36,733 | +€29,528 | +410% |
| Trade receivables | 40 | €688 | €31,980 | +€31,292 | +4,548% |
| Other amounts receivable | 41 | €6,517 | €4,753 | -€1,764 | -27.1% |
| Cash at bank and in hand | 54/58 | €19,785 | €14,308 | -€5,478 | -27.7% |
| Deferred charges and accrued income | 490/1 | €5,512 | €180 | -€5,332 | -96.7% |
| Total equity and liabilities | 10/49 | €40,955 | €58,975 | +€18,020 | +44.0% |
| Equity | 10/15 | €4,953 | €4,000 | -€953 | -19.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €953 | - | -€953 | |
| Amounts payable | 17/49 | €36,002 | €54,975 | +€18,973 | +52.7% |
| Amounts payable within one year | 42/48 | €36,002 | €54,975 | +€18,973 | +52.7% |
| Current portion of amounts payable after more than one year | 42 | €2,035 | €2,341 | +€306 | +15.0% |
| Trade debts | 44 | €20,742 | €26,440 | +€5,698 | +27.5% |
| Suppliers | 440/4 | €20,742 | €26,440 | +€5,698 | +27.5% |
| Taxes, remuneration and social security | 45 | - | €3,401 | +€3,401 | |
| Taxes | 450/3 | - | €3,401 | +€3,401 | |
| Other amounts payable | 47/48 | €13,224 | €22,793 | +€9,569 | +72.4% |
| Non-recurring operating income | 76A | - | €1,566 | +€1,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €2,907 | +€1,593 | +121% |
| Other operating charges | 640/8 | €2,418 | €1,316 | -€1,102 | -45.6% |
| Gross operating margin | 9900 | €14,623 | €12,367 | -€2,256 | -15.4% |
| Operating profit (loss) | 9901 | €10,891 | €8,144 | -€2,747 | -25.2% |
| Financial income | 75/76B | €846 | €320 | -€527 | -62.2% |
| Recurring financial income | 75 | €846 | €320 | -€527 | -62.2% |
| Financial charges | 65/66B | €1,577 | €1,369 | -€208 | -13.2% |
| Recurring financial charges | 65 | €1,577 | €1,369 | -€208 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €10,160 | €7,094 | -€3,065 | -30.2% |
| Income taxes | 67/77 | €2,950 | €2,247 | -€703 | -23.8% |
| Profit (loss) for the period | 9904 | €7,210 | €4,847 | -€2,363 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,210 | €4,847 | -€2,363 | -32.8% |
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 14 October 2026 via checked.be.