CONTROL LANGUAGES FOR THE INDUSTRY: 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 LANGUAGES FOR THE INDUSTRY
Largest movements
- Tangible fixed assets -€23,358
down €23,358 (-15.7%), from €148,663 to €125,305
of which Land and buildings: -€11,737
- Cash -€7,112
down €7,112 (-2.7%), from €265,264 to €258,152
mainly Tax, wage and social debts (-€7,923) and Current portion of long-term debt (-€7,224)
- Receivables within one year +€5,549
up €5,549 (+28.7%), from €19,345 to €24,894
of which Other amounts receivable: +€3,054
- Tax, wage and social debts -€7,923
down €7,923 (-68.7%), from €11,536 to €3,613
- Current portion of long-term debt -€7,224
down €7,224 (-58.1%), from €12,441 to €5,217
- Profit (loss) carried forward -€5,753
new in 2026: -€5,753
- Debts after one year -€5,217
down €5,217 (-100%), from €5,217 to €0
- Trade debts +€4,994
up €4,994 (+443%), from €1,127 to €6,121
- Gross operating margin -€50,006
down €50,006 (-72.9%), from €68,580 to €18,574
- Taxes -€11,765
down €11,765 (-98.9%), from €11,900 to €135
- Depreciation -€822
down €822 (-3.4%), from €24,180 to €23,358
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €439,652 | €415,094 | -€24,559 | -5.6% |
| Fixed assets | 21/28 | €149,401 | €126,043 | -€23,358 | -15.6% |
| Tangible fixed assets | 22/27 | €148,663 | €125,305 | -€23,358 | -15.7% |
| Land and buildings | 22 | €99,285 | €87,548 | -€11,737 | -11.8% |
| Plant, machinery and equipment | 23 | €13,774 | €8,720 | -€5,055 | -36.7% |
| Furniture and vehicles | 24 | €35,604 | €29,037 | -€6,566 | -18.4% |
| Financial fixed assets | 28 | €739 | €739 | = | 0.0% |
| Current assets | 29/58 | €290,251 | €289,051 | -€1,200 | -0.4% |
| Amounts receivable within one year | 40/41 | €19,345 | €24,894 | +€5,549 | +28.7% |
| Trade receivables | 40 | €18,764 | €21,259 | +€2,495 | +13.3% |
| Other amounts receivable | 41 | €581 | €3,635 | +€3,054 | +526% |
| Cash at bank and in hand | 54/58 | €265,264 | €258,152 | -€7,112 | -2.7% |
| Deferred charges and accrued income | 490/1 | €5,642 | €6,005 | +€362 | +6.4% |
| Total equity and liabilities | 10/49 | €439,652 | €415,094 | -€24,559 | -5.6% |
| Equity | 10/15 | €405,897 | €400,143 | -€5,753 | -1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €399,697 | €399,697 | = | 0.0% |
| Distributable reserves | 133 | €399,697 | €399,697 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,753 | -€5,753 | |
| Amounts payable | 17/49 | €33,756 | €14,950 | -€18,806 | -55.7% |
| Amounts payable after more than one year | 17 | €5,217 | €0 | -€5,217 | -100% |
| Financial debts | 170/4 | €5,217 | €0 | -€5,217 | -100% |
| Amounts payable within one year | 42/48 | €28,362 | €14,950 | -€13,412 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €12,441 | €5,217 | -€7,224 | -58.1% |
| Trade debts | 44 | €1,127 | €6,121 | +€4,994 | +443% |
| Suppliers | 440/4 | €1,127 | €6,121 | +€4,994 | +443% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,536 | €3,613 | -€7,923 | -68.7% |
| Taxes | 450/3 | €11,536 | €3,613 | -€7,923 | -68.7% |
| Other amounts payable | 47/48 | €3,259 | €0 | -€3,259 | -100% |
| Accrued charges and deferred income | 492/3 | €177 | €0 | -€177 | -100% |
| Non-recurring operating income | 76A | €4,132 | €0 | -€4,132 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,180 | €23,358 | -€822 | -3.4% |
| Other operating charges | 640/8 | €1,567 | €1,741 | +€174 | +11.1% |
| Gross operating margin | 9900 | €68,580 | €18,574 | -€50,006 | -72.9% |
| Operating profit (loss) | 9901 | €42,833 | -€6,525 | -€49,358 | |
| Financial income | 75/76B | €1,122 | €1,332 | +€210 | +18.7% |
| Recurring financial income | 75 | €1,122 | €1,332 | +€210 | +18.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €603 | €425 | -€177 | -29.4% |
| Recurring financial charges | 65 | €603 | €425 | -€177 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €43,352 | -€5,619 | -€48,971 | |
| Income taxes | 67/77 | €11,900 | €135 | -€11,765 | -98.9% |
| Profit (loss) for the period | 9904 | €31,452 | -€5,753 | -€37,206 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,452 | -€5,753 | -€37,206 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.