Control S: what changed
Two fiscal 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.
What changed
Control S
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€87,332
2024 · €87,729-€397
Equity
€242,807
2024 · €190,769+€52,038
Cash
€116,240
2024 · €120,900-€4,660
Balance sheet total
€499,125
2024 · €464,324+€34,802
Largest movements
Assets
- Receivables after one year +€57,500
new in 2025: €57,500
- Tangible fixed assets -€26,279
down €26,279 (-10.1%), from €261,159 to €234,880
of which Land and buildings: -€13,612
Equity and liabilities
- Reserves +€220,247
up €220,247 (+5561.8%), from €3,960 to €224,207
of which Distributable reserves: +€216,287
- Profit (loss) carried forward -€168,209
down €168,209 (-100.0%), from €168,209 to €0
- Debts after one year -€26,422
down €26,422 (-12.6%), from €209,160 to €182,738
- Current portion of long-term debt +€22,337
up €22,337 (+85.6%), from €26,084 to €48,422
- Short-term financial debts -€16,725
no longer reported in 2025 (was €16,725)
Income statement
- Financial income +€1,457
up €1,457 (+62.2%), from €2,341 to €3,799
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.
Result 2024
€87,729
Gross operating margin
-€1,234
Depreciation
+€127
Other operating charges
-€277
Financial income
+€1,457
Financial charges
-€116
Taxes
-€353
Result 2025
€87,332
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.
From operations
+€51,444
Investment
€0
Financing
-€56,103
Cash 2024
€120,900
From operations (derived)
+€51,444
Net result for the year
+€87,332
Depreciation
+€26,279
Receivables after one year
-€57,500
Receivables within one year
-€4,058
Deferred charges and accrued income
-€4,183
Trade debts
+€8,543
Tax, wage and social debts
-€1,953
Other debts
-€4,306
Accrued charges and deferred income
+€1,288
Financing
-€56,103
Debts after one year
-€26,422
Current portion of long-term debt
+€22,337
Short-term financial debts
-€16,725
Contributions, distributions and other
-€35,294
Cash 2025
€116,240
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €464,324 | €499,125 | +€34,802 | +7.5% |
| Fixed assets | 21/28 | €261,159 | €234,880 | -€26,279 | -10.1% |
| Tangible fixed assets | 22/27 | €261,159 | €234,880 | -€26,279 | -10.1% |
| Land and buildings | 22 | €230,621 | €217,009 | -€13,612 | -5.9% |
| Plant, machinery and equipment | 23 | €777 | €688 | -€89 | -11.5% |
| Furniture and vehicles | 24 | €641 | €294 | -€347 | -54.1% |
| Leasing and similar rights | 25 | €29,121 | €16,889 | -€12,231 | -42.0% |
| Current assets | 29/58 | €203,164 | €264,245 | +€61,081 | +30.1% |
| Amounts receivable after more than one year | 29 | - | €57,500 | +€57,500 | |
| Other amounts receivable | 291 | - | €57,500 | +€57,500 | |
| Amounts receivable within one year | 40/41 | €82,264 | €86,322 | +€4,058 | +4.9% |
| Trade receivables | 40 | €22,200 | €23,285 | +€1,085 | +4.9% |
| Other amounts receivable | 41 | €60,065 | €63,037 | +€2,972 | +4.9% |
| Cash at bank and in hand | 54/58 | €120,900 | €116,240 | -€4,660 | -3.9% |
| Deferred charges and accrued income | 490/1 | - | €4,183 | +€4,183 | |
| Total equity and liabilities | 10/49 | €464,324 | €499,125 | +€34,802 | +7.5% |
| Equity | 10/15 | €190,769 | €242,807 | +€52,038 | +27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,960 | €224,207 | +€220,247 | +5561.8% |
| Tax-exempt reserves | 132 | - | €3,960 | +€3,960 | |
| Distributable reserves | 133 | €3,960 | €220,247 | +€216,287 | +5461.8% |
| Profit (loss) carried forward | 14 | €168,209 | €0 | -€168,209 | -100.0% |
| Amounts payable | 17/49 | €273,555 | €256,318 | -€17,236 | -6.3% |
| Amounts payable after more than one year | 17 | €209,160 | €182,738 | -€26,422 | -12.6% |
| Financial debts | 170/4 | €209,160 | €182,738 | -€26,422 | -12.6% |
| Amounts payable within one year | 42/48 | €64,395 | €72,292 | +€7,897 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €26,084 | €48,422 | +€22,337 | +85.6% |
| Financial debts | 43 | €16,725 | - | -€16,725 | |
| Credit institutions | 430/8 | €16,725 | - | -€16,725 | |
| Trade debts | 44 | €558 | €9,101 | +€8,543 | +1530.4% |
| Suppliers | 440/4 | €558 | €9,101 | +€8,543 | +1530.4% |
| Taxes, remuneration and social security | 45 | €15,722 | €13,769 | -€1,953 | -12.4% |
| Taxes | 450/3 | €15,722 | €13,769 | -€1,953 | -12.4% |
| Other amounts payable | 47/48 | €5,306 | €1,000 | -€4,306 | -81.2% |
| Accrued charges and deferred income | 492/3 | - | €1,288 | +€1,288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,406 | €26,279 | -€127 | -0.5% |
| Other operating charges | 640/8 | €3,953 | €4,230 | +€277 | +7.0% |
| Gross operating margin | 9900 | €144,203 | €142,969 | -€1,234 | -0.9% |
| Operating profit (loss) | 9901 | €113,845 | €112,460 | -€1,385 | -1.2% |
| Financial income | 75/76B | €2,341 | €3,799 | +€1,457 | +62.2% |
| Recurring financial income | 75 | €2,341 | €3,799 | +€1,457 | +62.2% |
| Financial charges | 65/66B | €3,727 | €3,844 | +€116 | +3.1% |
| Recurring financial charges | 65 | €3,727 | €3,844 | +€116 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €112,459 | €112,415 | -€44 | 0.0% |
| Income taxes | 67/77 | €24,730 | €25,083 | +€353 | +1.4% |
| Profit (loss) for the period | 9904 | €87,729 | €87,332 | -€397 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,729 | €87,332 | -€397 | -0.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.