CONTROL TO PERF: 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.
CONTROL TO PERF
Largest movements
- Tangible fixed assets +€53,892
up €53,892 (+259.9%), from €20,733 to €74,626
of which Furniture and vehicles: +€45,527
- Cash +€26,458
up €26,458 (+58.6%), from €45,187 to €71,645
mainly Net result for the year (+€53,494) and Debts after one year (+€23,855)
- Receivables within one year -€2,708
down €2,708 (-51.2%), from €5,290 to €2,582
of which Trade receivables: -€2,721
- Profit (loss) carried forward +€53,494
up €53,494 (+123.0%), from €43,501 to €96,996
- Debts after one year +€23,855
new in 2025: €23,855
- Current portion of long-term debt +€7,057
new in 2025: €7,057
- Tax, wage and social debts -€3,575
down €3,575 (-18.9%), from €18,960 to €15,384
of which Remuneration and social security: -€3,110
- Other debts -€3,114
down €3,114 (-54.2%), from €5,750 to €2,636
- Gross operating margin +€24,197
up €24,197 (+43.5%), from €55,589 to €79,786
- Depreciation +€9,850
up €9,850 (+663.2%), from €1,485 to €11,335
- Taxes +€1,850
up €1,850 (+17.5%), from €10,558 to €12,408
- Other operating charges +€1,476
up €1,476 (+2952.7%), from €50 to €1,526
- Financial charges +€1,114
up €1,114 (+21795.7%), from €5 to €1,119
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 | €71,211 | €149,002 | +€77,791 | +109.2% |
| Fixed assets | 21/28 | €20,733 | €74,626 | +€53,892 | +259.9% |
| Tangible fixed assets | 22/27 | €20,733 | €74,626 | +€53,892 | +259.9% |
| Plant, machinery and equipment | 23 | €9,851 | €12,587 | +€2,736 | +27.8% |
| Furniture and vehicles | 24 | - | €45,527 | +€45,527 | |
| Other tangible fixed assets | 26 | €10,883 | €16,512 | +€5,629 | +51.7% |
| Current assets | 29/58 | €50,478 | €74,376 | +€23,899 | +47.3% |
| Amounts receivable within one year | 40/41 | €5,290 | €2,582 | -€2,708 | -51.2% |
| Trade receivables | 40 | €5,289 | €2,568 | -€2,721 | -51.4% |
| Other amounts receivable | 41 | €1 | €14 | +€13 | +1266.3% |
| Cash at bank and in hand | 54/58 | €45,187 | €71,645 | +€26,458 | +58.6% |
| Deferred charges and accrued income | 490/1 | - | €149 | +€149 | |
| Total equity and liabilities | 10/49 | €71,211 | €149,002 | +€77,791 | +109.2% |
| Equity | 10/15 | €46,501 | €99,996 | +€53,494 | +115.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,501 | €96,996 | +€53,494 | +123.0% |
| Amounts payable | 17/49 | €24,710 | €49,006 | +€24,297 | +98.3% |
| Amounts payable after more than one year | 17 | - | €23,855 | +€23,855 | |
| Financial debts | 170/4 | - | €23,855 | +€23,855 | |
| Amounts payable within one year | 42/48 | €24,710 | €25,151 | +€442 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,057 | +€7,057 | |
| Trade debts | 44 | - | €75 | +€75 | |
| Suppliers | 440/4 | - | €75 | +€75 | |
| Taxes, remuneration and social security | 45 | €18,960 | €15,384 | -€3,575 | -18.9% |
| Taxes | 450/3 | €15,850 | €15,384 | -€465 | -2.9% |
| Remuneration and social security | 454/9 | €3,110 | - | -€3,110 | |
| Other amounts payable | 47/48 | €5,750 | €2,636 | -€3,114 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €11,335 | +€9,850 | +663.2% |
| Other operating charges | 640/8 | €50 | €1,526 | +€1,476 | +2952.7% |
| Gross operating margin | 9900 | €55,589 | €79,786 | +€24,197 | +43.5% |
| Operating profit (loss) | 9901 | €54,054 | €66,925 | +€12,871 | +23.8% |
| Financial income | 75/76B | €11 | €97 | +€86 | +819.6% |
| Recurring financial income | 75 | €11 | €97 | +€86 | +819.6% |
| Financial charges | 65/66B | €5 | €1,119 | +€1,114 | +21795.7% |
| Recurring financial charges | 65 | €5 | €1,119 | +€1,114 | +21795.7% |
| Profit (loss) for the period before taxes | 9903 | €54,059 | €65,902 | +€11,843 | +21.9% |
| Income taxes | 67/77 | €10,558 | €12,408 | +€1,850 | +17.5% |
| Profit (loss) for the period | 9904 | €43,501 | €53,494 | +€9,993 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,501 | €53,494 | +€9,993 | +23.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.