CTRL Engineering: 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.
CTRL Engineering
Largest movements
- Receivables within one year +€377,781
up €377,781 (+164.4%), from €229,739 to €607,520
- Tangible fixed assets +€62,123
up €62,123 (+81.9%), from €75,873 to €137,996
of which Plant, machinery and equipment: +€65,474
- Cash -€31,172
down €31,172 (-26.5%), from €117,834 to €86,662
mainly Receivables within one year (-€377,781) and Investment in fixed assets (net) (-€86,396)
- Reserves +€223,699
new in 2025: €223,699
- Profit (loss) carried forward -€138,125
no longer reported in 2025 (was €138,125)
- Current portion of long-term debt +€128,367
up €128,367 (+993.4%), from €12,921 to €141,288
- Tax, wage and social debts +€110,172
up €110,172 (+97.7%), from €112,721 to €222,893
of which Remuneration and social security: +€55,165
- Trade debts +€34,950
up €34,950 (+86.2%), from €40,531 to €75,482
- Gross operating margin +€453,573
up €453,573 (+158.4%), from €286,281 to €739,854
- Staff costs +€362,491
up €362,491 (+159.7%), from €227,005 to €589,496
- Taxes +€20,490
up €20,490 (+256.7%), from €7,983 to €28,473
- Depreciation +€9,683
up €9,683 (+72.9%), from €13,290 to €22,973
- Financial charges +€9,353
up €9,353 (+319.0%), from €2,932 to €12,285
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 | €423,645 | €833,678 | +€410,032 | +96.8% |
| Fixed assets | 21/28 | €76,073 | €139,496 | +€63,423 | +83.4% |
| Tangible fixed assets | 22/27 | €75,873 | €137,996 | +€62,123 | +81.9% |
| Plant, machinery and equipment | 23 | €62,509 | €127,983 | +€65,474 | +104.7% |
| Furniture and vehicles | 24 | €13,364 | €10,013 | -€3,351 | -25.1% |
| Financial fixed assets | 28 | €200 | €1,500 | +€1,300 | +650.0% |
| Current assets | 29/58 | €347,573 | €694,182 | +€346,609 | +99.7% |
| Amounts receivable within one year | 40/41 | €229,739 | €607,520 | +€377,781 | +164.4% |
| Trade receivables | 40 | €229,739 | €607,520 | +€377,781 | +164.4% |
| Cash at bank and in hand | 54/58 | €117,834 | €86,662 | -€31,172 | -26.5% |
| Total equity and liabilities | 10/49 | €423,645 | €833,678 | +€410,032 | +96.8% |
| Equity | 10/15 | €158,125 | €243,699 | +€85,574 | +54.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €223,699 | +€223,699 | |
| Distributable reserves | 133 | - | €223,699 | +€223,699 | |
| Profit (loss) carried forward | 14 | €138,125 | - | -€138,125 | |
| Amounts payable | 17/49 | €265,520 | €589,979 | +€324,459 | +122.2% |
| Amounts payable after more than one year | 17 | €23,930 | €46,388 | +€22,458 | +93.8% |
| Financial debts | 170/4 | €23,930 | €46,388 | +€22,458 | +93.8% |
| Amounts payable within one year | 42/48 | €236,173 | €543,591 | +€307,418 | +130.2% |
| Current portion of amounts payable after more than one year | 42 | €12,921 | €141,288 | +€128,367 | +993.4% |
| Financial debts | 43 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Credit institutions | 430/8 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Trade debts | 44 | €40,531 | €75,482 | +€34,950 | +86.2% |
| Suppliers | 440/4 | €40,531 | €75,482 | +€34,950 | +86.2% |
| Taxes, remuneration and social security | 45 | €112,721 | €222,893 | +€110,172 | +97.7% |
| Taxes | 450/3 | €54,505 | €109,511 | +€55,007 | +100.9% |
| Remuneration and social security | 454/9 | €58,216 | €113,382 | +€55,165 | +94.8% |
| Other amounts payable | 47/48 | - | €13,929 | +€13,929 | |
| Accrued charges and deferred income | 492/3 | €5,417 | - | -€5,417 | |
| Remuneration, social security and pensions | 62 | €227,005 | €589,496 | +€362,491 | +159.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,290 | €22,973 | +€9,683 | +72.9% |
| Other operating charges | 640/8 | €1,870 | €1,611 | -€259 | -13.9% |
| Gross operating margin | 9900 | €286,281 | €739,854 | +€453,573 | +158.4% |
| Operating profit (loss) | 9901 | €44,116 | €125,774 | +€81,658 | +185.1% |
| Financial income | 75/76B | €3 | €557 | +€554 | +15965.7% |
| Recurring financial income | 75 | €3 | €557 | +€554 | +15965.7% |
| Financial charges | 65/66B | €2,932 | €12,285 | +€9,353 | +319.0% |
| Recurring financial charges | 65 | €2,932 | €12,285 | +€9,353 | +319.0% |
| Profit (loss) for the period before taxes | 9903 | €41,187 | €114,046 | +€72,859 | +176.9% |
| Income taxes | 67/77 | €7,983 | €28,473 | +€20,490 | +256.7% |
| Profit (loss) for the period | 9904 | €33,204 | €85,574 | +€52,369 | +157.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,204 | €85,574 | +€52,369 | +157.7% |
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 10 October 2026 via checked.be.