CONTROL ELECTRICAL METHODS: 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 ELECTRICAL METHODS
Largest movements
- Cash +€10,061
up €10,061 (+11.3%), from €89,328 to €99,389
mainly Net result for the year (+€74,180) and Depreciation (+€12,875)
- Tangible fixed assets -€9,975
down €9,975 (-20.1%), from €49,542 to €39,567
of which Furniture and vehicles: -€12,565
- Reserves +€74,175
up €74,175 (+155%), from €47,925 to €122,100
of which Distributable reserves: +€74,175
- Other debts -€70,913
down €70,913 (-95.8%), from €73,985 to €3,071
- Tax, wage and social debts -€4,436
down €4,436 (-18.3%), from €24,297 to €19,861
- Taxes +€6,367
up €6,367 (+26.8%), from €23,785 to €30,152
- Gross operating margin -€3,408
down €3,408 (-2.8%), from €121,762 to €118,355
- Other operating charges -€1,337
down €1,337 (-57.5%), from €2,326 to €990
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 | €168,052 | €166,737 | -€1,315 | -0.8% |
| Fixed assets | 21/28 | €49,542 | €39,567 | -€9,975 | -20.1% |
| Tangible fixed assets | 22/27 | €49,542 | €39,567 | -€9,975 | -20.1% |
| Plant, machinery and equipment | 23 | - | €2,590 | +€2,590 | |
| Furniture and vehicles | 24 | €49,542 | €36,977 | -€12,565 | -25.4% |
| Current assets | 29/58 | €118,510 | €127,170 | +€8,660 | +7.3% |
| Amounts receivable within one year | 40/41 | €28,570 | €27,253 | -€1,317 | -4.6% |
| Trade receivables | 40 | €28,570 | €27,253 | -€1,317 | -4.6% |
| Cash at bank and in hand | 54/58 | €89,328 | €99,389 | +€10,061 | +11.3% |
| Deferred charges and accrued income | 490/1 | €612 | €528 | -€84 | -13.8% |
| Total equity and liabilities | 10/49 | €168,052 | €166,737 | -€1,315 | -0.8% |
| Equity | 10/15 | €66,707 | €140,888 | +€74,180 | +111% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €47,925 | €122,100 | +€74,175 | +155% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €46,070 | €120,245 | +€74,175 | +161% |
| Profit (loss) carried forward | 14 | €232 | €238 | +€5 | +2.4% |
| Amounts payable | 17/49 | €101,344 | €25,849 | -€75,495 | -74.5% |
| Amounts payable within one year | 42/48 | €101,344 | €25,849 | -€75,495 | -74.5% |
| Trade debts | 44 | €3,063 | €2,916 | -€146 | -4.8% |
| Suppliers | 440/4 | €3,063 | €2,916 | -€146 | -4.8% |
| Taxes, remuneration and social security | 45 | €24,297 | €19,861 | -€4,436 | -18.3% |
| Taxes | 450/3 | €24,297 | €19,861 | -€4,436 | -18.3% |
| Other amounts payable | 47/48 | €73,985 | €3,071 | -€70,913 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,090 | €12,875 | +€785 | +6.5% |
| Other operating charges | 640/8 | €2,326 | €990 | -€1,337 | -57.5% |
| Gross operating margin | 9900 | €121,762 | €118,355 | -€3,408 | -2.8% |
| Operating profit (loss) | 9901 | €107,346 | €104,490 | -€2,856 | -2.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €86 | €158 | +€72 | +83.9% |
| Recurring financial charges | 65 | €86 | €158 | +€72 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | €107,260 | €104,332 | -€2,928 | -2.7% |
| Income taxes | 67/77 | €23,785 | €30,152 | +€6,367 | +26.8% |
| Profit (loss) for the period | 9904 | €83,475 | €74,180 | -€9,295 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €83,475 | €74,180 | -€9,295 | -11.1% |
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 24 October 2026 via checked.be.