CTRL Flow: what changed
Two fiscal 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 Flow
Largest movements
- Receivables within one year -€5,369
down €5,369 (-66.3%), from €8,094 to €2,725
of which Other amounts receivable: -€7,919
- Cash +€4,637
up €4,637 (+30.4%), from €15,250 to €19,887
mainly Receivables within one year (+€5,369) and Other debts (+€2,105)
- Other debts +€2,105
new in 2025: €2,105
- Accrued charges and deferred income -€859
down €859 (-73.9%), from €1,163 to €303
- Trade debts -€843
down €843 (-64.1%), from €1,314 to €471
- Reserves -€789
down €789 (-17.3%), from €4,567 to €3,777
- Gross operating margin -€463
down €463 (-36.5%), from €1,267 to €804
- Depreciation +€54
up €54 (+5.9%), from €925 to €979
- Taxes -€24
down €24 (-100.0%), from €24 to €0
- Other operating charges +€17
up €17 (+3.2%), from €527 to €544
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 | €25,897 | €25,349 | -€548 | -2.1% |
| Fixed assets | 21/28 | €2,553 | €2,736 | +€184 | +7.2% |
| Tangible fixed assets | 22/27 | €2,553 | €2,736 | +€184 | +7.2% |
| Furniture and vehicles | 24 | €998 | €1,578 | +€580 | +58.1% |
| Other tangible fixed assets | 26 | €1,554 | €1,158 | -€396 | -25.5% |
| Current assets | 29/58 | €23,344 | €22,612 | -€732 | -3.1% |
| Amounts receivable within one year | 40/41 | €8,094 | €2,725 | -€5,369 | -66.3% |
| Trade receivables | 40 | €0 | €2,550 | +€2,550 | |
| Other amounts receivable | 41 | €8,094 | €175 | -€7,919 | -97.8% |
| Cash at bank and in hand | 54/58 | €15,250 | €19,887 | +€4,637 | +30.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €25,897 | €25,349 | -€548 | -2.1% |
| Equity | 10/15 | €23,183 | €22,394 | -€789 | -3.4% |
| Contributions | 10/11 | €18,617 | €18,617 | = | 0.0% |
| Reserves | 13 | €4,567 | €3,777 | -€789 | -17.3% |
| Distributable reserves | 133 | €4,567 | €3,777 | -€789 | -17.3% |
| Amounts payable | 17/49 | €2,714 | €2,954 | +€241 | +8.9% |
| Amounts payable within one year | 42/48 | €1,551 | €2,651 | +€1,100 | +70.9% |
| Trade debts | 44 | €1,314 | €471 | -€843 | -64.1% |
| Suppliers | 440/4 | €1,314 | €471 | -€843 | -64.1% |
| Taxes, remuneration and social security | 45 | €237 | €75 | -€162 | -68.5% |
| Taxes | 450/3 | €237 | €75 | -€162 | -68.5% |
| Other amounts payable | 47/48 | - | €2,105 | +€2,105 | |
| Accrued charges and deferred income | 492/3 | €1,163 | €303 | -€859 | -73.9% |
| Non-recurring operating income | 76A | €6,183 | €0 | -€6,183 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | €979 | +€54 | +5.9% |
| Other operating charges | 640/8 | €527 | €544 | +€17 | +3.2% |
| Gross operating margin | 9900 | €1,267 | €804 | -€463 | -36.5% |
| Operating profit (loss) | 9901 | -€185 | -€719 | -€534 | -288.8% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€254 | -€789 | -€535 | -210.8% |
| Income taxes | 67/77 | €24 | €0 | -€24 | -100.0% |
| Profit (loss) for the period | 9904 | -€278 | -€789 | -€512 | -184.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€278 | -€789 | -€512 | -184.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.