CONTROLLUX: 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.
CONTROLLUX
Largest movements
- Receivables within one year +€854,694
up €854,694 (+36.5%), from €2.3m to €3.2m
of which Trade receivables: +€1.0m
- Cash +€295,331
up €295,331 (+68.1%), from €433,984 to €729,315
mainly Net result for the year (+€426,240) and Trade debts (+€343,987)
- Stocks and contracts -€132,262
down €132,262 (-15.5%), from €853,464 to €721,202
- Profit (loss) carried forward +€363,633
up €363,633 (+31.8%), from €1.1m to €1.5m
- Trade debts +€343,987
up €343,987 (+18.4%), from €1.9m to €2.2m
- Tax, wage and social debts +€266,767
up €266,767 (+449%), from €59,382 to €326,148
of which Taxes: +€246,453
- Other debts +€48,502
up €48,502 (+6.6%), from €731,337 to €779,839
- Gross operating margin +€597,387
up €597,387 (+54.3%), from €1.1m to €1.7m
- Staff costs +€207,336
up €207,336 (+32.7%), from €633,977 to €841,313
- Financial charges -€104,081
down €104,081 (-31.1%), from €334,283 to €230,203
- Write-downs -€18,019
down €18,019 (-95.6%), from €18,846 to €826
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,814,695 | €4,837,584 | +€1.0m | +26.8% |
| Fixed assets | 21/28 | €188,173 | €193,299 | +€5,126 | +2.7% |
| Tangible fixed assets | 22/27 | €172,340 | €177,466 | +€5,126 | +3.0% |
| Plant, machinery and equipment | 23 | €66,506 | €56,464 | -€10,042 | -15.1% |
| Furniture and vehicles | 24 | €105,833 | €121,001 | +€15,168 | +14.3% |
| Financial fixed assets | 28 | €15,833 | €15,833 | = | 0.0% |
| Current assets | 29/58 | €3,626,522 | €4,644,285 | +€1.0m | +28.1% |
| Stocks and contracts in progress | 3 | €853,464 | €721,202 | -€132,262 | -15.5% |
| Stocks | 30/36 | €853,464 | €721,202 | -€132,262 | -15.5% |
| Amounts receivable within one year | 40/41 | €2,339,075 | €3,193,769 | +€854,694 | +36.5% |
| Trade receivables | 40 | €2,124,247 | €3,163,329 | +€1.0m | +48.9% |
| Other amounts receivable | 41 | €214,828 | €30,440 | -€184,388 | -85.8% |
| Cash at bank and in hand | 54/58 | €433,984 | €729,315 | +€295,331 | +68.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,814,695 | €4,837,584 | +€1.0m | +26.8% |
| Equity | 10/15 | €1,151,422 | €1,515,055 | +€363,633 | +31.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,143,365 | €1,506,999 | +€363,633 | +31.8% |
| Amounts payable | 17/49 | €2,663,274 | €3,322,529 | +€659,256 | +24.8% |
| Amounts payable within one year | 42/48 | €2,663,274 | €3,322,529 | +€659,256 | +24.8% |
| Trade debts | 44 | €1,872,555 | €2,216,542 | +€343,987 | +18.4% |
| Suppliers | 440/4 | €1,872,555 | €2,216,542 | +€343,987 | +18.4% |
| Taxes, remuneration and social security | 45 | €59,382 | €326,148 | +€266,767 | +449% |
| Taxes | 450/3 | €0 | €246,453 | +€246,453 | |
| Remuneration and social security | 454/9 | €59,382 | €79,695 | +€20,314 | +34.2% |
| Other amounts payable | 47/48 | €731,337 | €779,839 | +€48,502 | +6.6% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €633,977 | €841,313 | +€207,336 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,310 | €60,664 | +€11,354 | +23.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,846 | €826 | -€18,019 | -95.6% |
| Other operating charges | 640/8 | €17,715 | €2,433 | -€15,282 | -86.3% |
| Gross operating margin | 9900 | €1,100,404 | €1,697,791 | +€597,387 | +54.3% |
| Operating profit (loss) | 9901 | €380,557 | €792,555 | +€411,998 | +108% |
| Financial income | 75/76B | €9,303 | €10,903 | +€1,599 | +17.2% |
| Recurring financial income | 75 | €9,303 | €10,903 | +€1,599 | +17.2% |
| Financial charges | 65/66B | €334,283 | €230,203 | -€104,081 | -31.1% |
| Recurring financial charges | 65 | €334,283 | €230,203 | -€104,081 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €55,577 | €573,255 | +€517,678 | +931% |
| Income taxes | 67/77 | €149,976 | €147,015 | -€2,960 | -2.0% |
| Profit (loss) for the period | 9904 | -€94,399 | €426,240 | +€520,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€94,399 | €426,240 | +€520,639 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.