Controlled Soft Water: 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.
Controlled Soft Water
Largest movements
- Cash +€59,704
up €59,704 (+207%), from €28,829 to €88,533
mainly Trade debts (+€46,493) and Receivables within one year (+€34,735)
- Receivables within one year -€34,735
down €34,735 (-46.7%), from €74,329 to €39,594
of which Trade receivables: -€33,727
- Tangible fixed assets -€25,835
down €25,835 (-51.4%), from €50,241 to €24,406
of which Leasing and similar rights: -€25,749
- Intangible fixed assets +€7,268
up €7,268 (+9.7%), from €75,000 to €82,268
- Deferred charges and accrued income +€3,633
up €3,633 (+71.5%), from €5,082 to €8,715
- Trade debts +€46,493
up €46,493 (+81.4%), from €57,111 to €103,604
- Current portion of long-term debt -€25,351
down €25,351 (-73.5%), from €34,489 to €9,138
- Debts after one year -€10,840
down €10,840 (-30.4%), from €35,713 to €24,873
- Tax, wage and social debts -€5,696
down €5,696 (-23.1%), from €24,710 to €19,014
of which Taxes: -€7,787
- Reserves +€3,504
up €3,504 (+4.6%), from €76,341 to €79,845
- Staff costs -€20,043
down €20,043 (-12.0%), from €167,490 to €147,447
- Financial income -€10,787
down €10,787 (-99.6%), from €10,833 to €46
of which Non-recurring financial income: -€10,818
- Gross operating margin -€8,805
down €8,805 (-4.9%), from €179,526 to €170,722
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 | €282,355 | €291,920 | +€9,564 | +3.4% |
| Fixed assets | 21/28 | €125,241 | €106,673 | -€18,567 | -14.8% |
| Intangible fixed assets | 21 | €75,000 | €82,268 | +€7,268 | +9.7% |
| Tangible fixed assets | 22/27 | €50,241 | €24,406 | -€25,835 | -51.4% |
| Plant, machinery and equipment | 23 | €261 | €0 | -€261 | -100% |
| Furniture and vehicles | 24 | €2,266 | €2,440 | +€174 | +7.7% |
| Leasing and similar rights | 25 | €47,714 | €21,966 | -€25,749 | -54.0% |
| Current assets | 29/58 | €157,115 | €185,246 | +€28,132 | +17.9% |
| Stocks and contracts in progress | 3 | €48,874 | €48,404 | -€470 | -1.0% |
| Stocks | 30/36 | €48,874 | €48,404 | -€470 | -1.0% |
| Amounts receivable within one year | 40/41 | €74,329 | €39,594 | -€34,735 | -46.7% |
| Trade receivables | 40 | €64,762 | €31,035 | -€33,727 | -52.1% |
| Other amounts receivable | 41 | €9,567 | €8,559 | -€1,008 | -10.5% |
| Cash at bank and in hand | 54/58 | €28,829 | €88,533 | +€59,704 | +207% |
| Deferred charges and accrued income | 490/1 | €5,082 | €8,715 | +€3,633 | +71.5% |
| Total equity and liabilities | 10/49 | €282,355 | €291,920 | +€9,564 | +3.4% |
| Equity | 10/15 | €125,920 | €129,424 | +€3,504 | +2.8% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €76,341 | €79,845 | +€3,504 | +4.6% |
| Distributable reserves | 133 | €76,341 | €79,845 | +€3,504 | +4.6% |
| Amounts payable | 17/49 | €156,435 | €162,495 | +€6,060 | +3.9% |
| Amounts payable after more than one year | 17 | €35,713 | €24,873 | -€10,840 | -30.4% |
| Financial debts | 170/4 | €35,713 | €24,873 | -€10,840 | -30.4% |
| Amounts payable within one year | 42/48 | €120,573 | €136,350 | +€15,777 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €34,489 | €9,138 | -€25,351 | -73.5% |
| Financial debts | 43 | €26 | €0 | -€26 | -100% |
| Credit institutions | 430/8 | €26 | €0 | -€26 | -100% |
| Trade debts | 44 | €57,111 | €103,604 | +€46,493 | +81.4% |
| Suppliers | 440/4 | €57,111 | €103,604 | +€46,493 | +81.4% |
| Taxes, remuneration and social security | 45 | €24,710 | €19,014 | -€5,696 | -23.1% |
| Taxes | 450/3 | €10,209 | €2,422 | -€7,787 | -76.3% |
| Remuneration and social security | 454/9 | €14,501 | €16,592 | +€2,091 | +14.4% |
| Other amounts payable | 47/48 | €4,238 | €4,595 | +€357 | +8.4% |
| Accrued charges and deferred income | 492/3 | €149 | €1,272 | +€1,123 | +754% |
| Non-recurring operating income | 76A | - | €641 | +€641 | |
| Remuneration, social security and pensions | 62 | €167,490 | €147,447 | -€20,043 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,094 | €10,487 | -€608 | -5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €815 | +€815 | |
| Other operating charges | 640/8 | €2,426 | €2,582 | +€156 | +6.4% |
| Gross operating margin | 9900 | €179,526 | €170,722 | -€8,805 | -4.9% |
| Operating profit (loss) | 9901 | -€1,484 | €9,391 | +€10,874 | |
| Financial income | 75/76B | €10,833 | €46 | -€10,787 | -99.6% |
| Recurring financial income | 75 | €15 | €46 | +€31 | +200% |
| Non-recurring financial income | 76B | €10,818 | €0 | -€10,818 | -100% |
| Financial charges | 65/66B | €4,663 | €4,482 | -€181 | -3.9% |
| Recurring financial charges | 65 | €4,663 | €4,482 | -€181 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €4,686 | €4,955 | +€269 | +5.7% |
| Income taxes | 67/77 | €1,578 | €1,450 | -€128 | -8.1% |
| Profit (loss) for the period | 9904 | €3,108 | €3,504 | +€397 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,108 | €3,504 | +€397 | +12.8% |
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 13 October 2026 via checked.be.