Control-P: 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-P
Largest movements
- Cash +€75,278
up €75,278 (+48.5%), from €155,079 to €230,356
mainly Other debts (+€98,469) and Net result for the year (+€69,894)
- Receivables within one year -€18,755
down €18,755 (-50.0%), from €37,510 to €18,755
- Other debts +€98,469
up €98,469 (+1411.7%), from €6,975 to €105,444
- Reserves -€47,754
down €47,754 (-29.4%), from €162,358 to €114,605
- Trade debts +€3,959
up €3,959 (+2914.7%), from €136 to €4,094
- Gross operating margin +€7,679
up €7,679 (+9.1%), from €84,494 to €92,173
- Depreciation +€1,095
up €1,095 (+69.6%), from €1,574 to €2,669
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.
Cash bridge derived
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 | €200,609 | €257,598 | +€56,989 | +28.4% |
| Fixed assets | 21/28 | €8,020 | €8,486 | +€466 | +5.8% |
| Tangible fixed assets | 22/27 | €8,020 | €8,486 | +€466 | +5.8% |
| Furniture and vehicles | 24 | €8,020 | €8,486 | +€466 | +5.8% |
| Current assets | 29/58 | €192,589 | €249,111 | +€56,523 | +29.3% |
| Amounts receivable within one year | 40/41 | €37,510 | €18,755 | -€18,755 | -50.0% |
| Trade receivables | 40 | €37,510 | €18,755 | -€18,755 | -50.0% |
| Cash at bank and in hand | 54/58 | €155,079 | €230,356 | +€75,278 | +48.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €200,609 | €257,598 | +€56,989 | +28.4% |
| Equity | 10/15 | €167,358 | €119,605 | -€47,754 | -28.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €162,358 | €114,605 | -€47,754 | -29.4% |
| Distributable reserves | 133 | €162,358 | €114,605 | -€47,754 | -29.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,251 | €137,993 | +€104,743 | +315.0% |
| Amounts payable within one year | 42/48 | €33,251 | €137,993 | +€104,743 | +315.0% |
| Trade debts | 44 | €136 | €4,094 | +€3,959 | +2914.7% |
| Suppliers | 440/4 | €136 | €4,094 | +€3,959 | +2914.7% |
| Taxes, remuneration and social security | 45 | €26,140 | €28,454 | +€2,315 | +8.9% |
| Taxes | 450/3 | €26,140 | €28,454 | +€2,315 | +8.9% |
| Other amounts payable | 47/48 | €6,975 | €105,444 | +€98,469 | +1411.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €2,669 | +€1,095 | +69.6% |
| Other operating charges | 640/8 | €957 | €986 | +€30 | +3.1% |
| Gross operating margin | 9900 | €84,494 | €92,173 | +€7,679 | +9.1% |
| Operating profit (loss) | 9901 | €81,963 | €88,518 | +€6,555 | +8.0% |
| Financial charges | 65/66B | €414 | €396 | -€18 | -4.5% |
| Recurring financial charges | 65 | €414 | €396 | -€18 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €81,549 | €88,122 | +€6,573 | +8.1% |
| Income taxes | 67/77 | €17,308 | €18,228 | +€920 | +5.3% |
| Profit (loss) for the period | 9904 | €64,240 | €69,894 | +€5,653 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,240 | €69,894 | +€5,653 | +8.8% |
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 10 October 2026 via checked.be.