Controlk: 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.
Controlk
Largest movements
- Cash +€24,003
up €24,003 (+87.4%), from €27,473 to €51,476
mainly Net result for the year (+€39,126) and Depreciation (+€6,955)
- Receivables within one year +€11,816
up €11,816 (+62.3%), from €18,957 to €30,774
of which Other amounts receivable: +€14,022
- Tangible fixed assets -€6,086
down €6,086 (-39.0%), from €15,595 to €9,509
- Profit (loss) carried forward +€38,293
up €38,293 (+160.3%), from €23,892 to €62,185
- Trade debts -€7,397
down €7,397 (-80.1%), from €9,239 to €1,841
- Debts after one year -€3,932
down €3,932 (-40.2%), from €9,775 to €5,843
- Tax, wage and social debts +€2,645
up €2,645 (+21.2%), from €12,498 to €15,143
- Gross operating margin +€23,126
up €23,126 (+59.5%), from €38,887 to €62,014
- Taxes +€5,720
up €5,720 (+63.4%), from €9,024 to €14,744
- Depreciation +€2,870
up €2,870 (+70.3%), from €4,085 to €6,955
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 | €63,041 | €92,776 | +€29,735 | +47.2% |
| Fixed assets | 21/28 | €15,595 | €9,509 | -€6,086 | -39.0% |
| Tangible fixed assets | 22/27 | €15,595 | €9,509 | -€6,086 | -39.0% |
| Furniture and vehicles | 24 | €15,595 | €9,509 | -€6,086 | -39.0% |
| Current assets | 29/58 | €47,446 | €83,267 | +€35,821 | +75.5% |
| Amounts receivable within one year | 40/41 | €18,957 | €30,774 | +€11,816 | +62.3% |
| Trade receivables | 40 | €15,299 | €13,094 | -€2,205 | -14.4% |
| Other amounts receivable | 41 | €3,658 | €17,680 | +€14,022 | +383.3% |
| Cash at bank and in hand | 54/58 | €27,473 | €51,476 | +€24,003 | +87.4% |
| Deferred charges and accrued income | 490/1 | €1,016 | €1,017 | +€2 | +0.2% |
| Total equity and liabilities | 10/49 | €63,041 | €92,776 | +€29,735 | +47.2% |
| Equity | 10/15 | €26,892 | €65,185 | +€38,293 | +142.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €23,892 | €62,185 | +€38,293 | +160.3% |
| Amounts payable | 17/49 | €36,149 | €27,591 | -€8,558 | -23.7% |
| Amounts payable after more than one year | 17 | €9,775 | €5,843 | -€3,932 | -40.2% |
| Financial debts | 170/4 | €9,775 | €5,843 | -€3,932 | -40.2% |
| Amounts payable within one year | 42/48 | €26,374 | €21,748 | -€4,626 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €3,779 | €3,932 | +€153 | +4.0% |
| Trade debts | 44 | €9,239 | €1,841 | -€7,397 | -80.1% |
| Suppliers | 440/4 | €9,239 | €1,841 | -€7,397 | -80.1% |
| Taxes, remuneration and social security | 45 | €12,498 | €15,143 | +€2,645 | +21.2% |
| Taxes | 450/3 | €12,498 | €15,143 | +€2,645 | +21.2% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,085 | €6,955 | +€2,870 | +70.3% |
| Other operating charges | 640/8 | €567 | €588 | +€21 | +3.7% |
| Gross operating margin | 9900 | €38,887 | €62,014 | +€23,126 | +59.5% |
| Operating profit (loss) | 9901 | €34,235 | €54,470 | +€20,235 | +59.1% |
| Financial income | 75/76B | €0 | €6 | +€6 | +30600.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +30600.0% |
| Financial charges | 65/66B | €460 | €607 | +€147 | +31.9% |
| Recurring financial charges | 65 | €460 | €607 | +€147 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €33,775 | €53,870 | +€20,094 | +59.5% |
| Income taxes | 67/77 | €9,024 | €14,744 | +€5,720 | +63.4% |
| Profit (loss) for the period | 9904 | €24,751 | €39,126 | +€14,374 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,751 | €39,126 | +€14,374 | +58.1% |
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 12 October 2026 via checked.be.