CONTROL-T: 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-T
Largest movements
- Receivables within one year +€14,652
up €14,652 (+63.3%), from €23,154 to €37,806
of which Trade receivables: +€16,971
- Cash +€11,675
up €11,675 (+89.5%), from €13,043 to €24,717
mainly Net result for the year (+€28,415) and Tax, wage and social debts (+€2,672)
- Tangible fixed assets -€1,255
down €1,255 (-31.2%), from €4,026 to €2,771
- Deferred charges and accrued income +€1,081
new in 2025: €1,081
- Reserves +€28,415
up €28,415 (+48.0%), from €59,213 to €87,628
- Trade debts -€5,580
down €5,580 (-44.2%), from €12,628 to €7,048
- Tax, wage and social debts +€2,672
up €2,672 (+49.5%), from €5,396 to €8,068
of which Taxes: +€2,545
- Gross operating margin +€11,531
up €11,531 (+35.1%), from €32,839 to €44,371
- Taxes +€3,512
up €3,512 (+43.6%), from €8,056 to €11,568
- Financial charges -€737
down €737 (-24.8%), from €2,975 to €2,238
- Depreciation +€687
up €687 (+121%), from €568 to €1,255
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 | €60,660 | €86,360 | +€25,700 | +42.4% |
| Fixed assets | 21/28 | €4,026 | €2,771 | -€1,255 | -31.2% |
| Tangible fixed assets | 22/27 | €4,026 | €2,771 | -€1,255 | -31.2% |
| Furniture and vehicles | 24 | €4,026 | €2,771 | -€1,255 | -31.2% |
| Current assets | 29/58 | €56,634 | €83,589 | +€26,955 | +47.6% |
| Stocks and contracts in progress | 3 | €20,437 | €19,985 | -€452 | -2.2% |
| Stocks | 30/36 | €20,437 | €19,985 | -€452 | -2.2% |
| Amounts receivable within one year | 40/41 | €23,154 | €37,806 | +€14,652 | +63.3% |
| Trade receivables | 40 | €15,117 | €32,088 | +€16,971 | +112% |
| Other amounts receivable | 41 | €8,038 | €5,718 | -€2,319 | -28.9% |
| Cash at bank and in hand | 54/58 | €13,043 | €24,717 | +€11,675 | +89.5% |
| Deferred charges and accrued income | 490/1 | - | €1,081 | +€1,081 | |
| Total equity and liabilities | 10/49 | €60,660 | €86,360 | +€25,700 | +42.4% |
| Equity | 10/15 | €42,637 | €71,051 | +€28,415 | +66.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €59,213 | €87,628 | +€28,415 | +48.0% |
| Distributable reserves | 133 | €59,213 | €87,628 | +€28,415 | +48.0% |
| Profit (loss) carried forward | 14 | -€35,168 | -€35,168 | = | 0.0% |
| Amounts payable | 17/49 | €18,024 | €15,309 | -€2,714 | -15.1% |
| Amounts payable within one year | 42/48 | €18,024 | €15,309 | -€2,714 | -15.1% |
| Trade debts | 44 | €12,628 | €7,048 | -€5,580 | -44.2% |
| Suppliers | 440/4 | €12,628 | €7,048 | -€5,580 | -44.2% |
| Taxes, remuneration and social security | 45 | €5,396 | €8,068 | +€2,672 | +49.5% |
| Taxes | 450/3 | €2,018 | €4,563 | +€2,545 | +126% |
| Remuneration and social security | 454/9 | €3,377 | €3,504 | +€127 | +3.8% |
| Other amounts payable | 47/48 | €0 | €193 | +€193 | |
| Non-recurring operating income | 76A | €0 | €165 | +€165 | |
| Remuneration, social security and pensions | 62 | - | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €1,255 | +€687 | +121% |
| Other operating charges | 640/8 | €1,071 | €747 | -€323 | -30.2% |
| Gross operating margin | 9900 | €32,839 | €44,371 | +€11,531 | +35.1% |
| Operating profit (loss) | 9901 | €31,201 | €42,220 | +€11,019 | +35.3% |
| Financial income | 75/76B | €12 | €0 | -€12 | -100% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100% |
| Financial charges | 65/66B | €2,975 | €2,238 | -€737 | -24.8% |
| Recurring financial charges | 65 | €2,975 | €2,238 | -€737 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €28,238 | €39,982 | +€11,745 | +41.6% |
| Income taxes | 67/77 | €8,056 | €11,568 | +€3,512 | +43.6% |
| Profit (loss) for the period | 9904 | €20,182 | €28,415 | +€8,233 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,182 | €28,415 | +€8,233 | +40.8% |
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 31 October 2026 via checked.be.