CONTROLGEST: 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.
CONTROLGEST
Largest movements
- Receivables after one year -€32,431
no longer reported in 2025 (was €32,431)
- Cash +€9,744
up €9,744 (+58.3%), from €16,711 to €26,455
mainly Receivables after one year (+€32,431) and Net result for the year (+€18,359)
- Receivables within one year -€1,494
down €1,494 (-40.1%), from €3,725 to €2,230
of which Other amounts receivable: -€1,425
- Other debts -€12,572
down €12,572 (-63.2%), from €19,891 to €7,319
- Profit (loss) carried forward -€9,241
down €9,241 (-36.3%), from €25,432 to €16,191
- Trade debts -€1,667
down €1,667 (-96.0%), from €1,736 to €70
- Tax, wage and social debts -€977
down €977 (-14.7%), from €6,629 to €5,652
- Gross operating margin +€16,455
up €16,455 (+165%), from €10,002 to €26,457
- Taxes +€4,987
up €4,987 (+192%), from €2,591 to €7,579
- Financial income -€551
down €551 (-53.7%), from €1,027 to €475
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 | €56,689 | €32,232 | -€24,456 | -43.1% |
| Fixed assets | 21/28 | €2,157 | €1,903 | -€254 | -11.8% |
| Tangible fixed assets | 22/27 | €2,157 | €1,903 | -€254 | -11.8% |
| Furniture and vehicles | 24 | €2,157 | €1,903 | -€254 | -11.8% |
| Current assets | 29/58 | €54,532 | €30,330 | -€24,202 | -44.4% |
| Amounts receivable after more than one year | 29 | €32,431 | - | -€32,431 | |
| Other amounts receivable | 291 | €32,431 | - | -€32,431 | |
| Amounts receivable within one year | 40/41 | €3,725 | €2,230 | -€1,494 | -40.1% |
| Trade receivables | 40 | €69 | - | -€69 | |
| Other amounts receivable | 41 | €3,655 | €2,230 | -€1,425 | -39.0% |
| Cash at bank and in hand | 54/58 | €16,711 | €26,455 | +€9,744 | +58.3% |
| Deferred charges and accrued income | 490/1 | €1,665 | €1,644 | -€21 | -1.2% |
| Total equity and liabilities | 10/49 | €56,689 | €32,232 | -€24,456 | -43.1% |
| Equity | 10/15 | €28,432 | €19,191 | -€9,241 | -32.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,432 | €16,191 | -€9,241 | -36.3% |
| Amounts payable | 17/49 | €28,256 | €13,041 | -€15,215 | -53.8% |
| Amounts payable within one year | 42/48 | €28,256 | €13,041 | -€15,215 | -53.8% |
| Trade debts | 44 | €1,736 | €70 | -€1,667 | -96.0% |
| Suppliers | 440/4 | €1,736 | €70 | -€1,667 | -96.0% |
| Taxes, remuneration and social security | 45 | €6,629 | €5,652 | -€977 | -14.7% |
| Taxes | 450/3 | €6,629 | €5,652 | -€977 | -14.7% |
| Other amounts payable | 47/48 | €19,891 | €7,319 | -€12,572 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €254 | €254 | = | 0.0% |
| Other operating charges | 640/8 | €290 | €298 | +€8 | +2.7% |
| Gross operating margin | 9900 | €10,002 | €26,457 | +€16,455 | +165% |
| Operating profit (loss) | 9901 | €9,457 | €25,905 | +€16,447 | +174% |
| Financial income | 75/76B | €1,027 | €475 | -€551 | -53.7% |
| Recurring financial income | 75 | €1,027 | €475 | -€551 | -53.7% |
| Financial charges | 65/66B | €646 | €442 | -€204 | -31.6% |
| Recurring financial charges | 65 | €646 | €442 | -€204 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €9,838 | €25,938 | +€16,100 | +164% |
| Income taxes | 67/77 | €2,591 | €7,579 | +€4,987 | +192% |
| Profit (loss) for the period | 9904 | €7,246 | €18,359 | +€11,113 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €7,246 | €18,359 | +€11,113 | +153% |
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 15 October 2026 via checked.be.