CTRL-Matic: 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-Matic
Largest movements
- Receivables within one year +€82,492
up €82,492 (+245%), from €33,722 to €116,214
of which Trade receivables: +€82,477
- Cash -€50,097
down €50,097 (-21.9%), from €228,555 to €178,458
mainly Contributions, distributions and other (-€200,000) and Receivables within one year (-€82,492)
- Profit (loss) carried forward -€104,691
down €104,691 (-37.5%), from €279,317 to €174,627
- Other debts +€97,452
up €97,452 (+82.7%), from €117,907 to €215,359
- Accrued charges and deferred income +€29,414
up €29,414, from €0 to €29,414
- Trade debts +€16,009
up €16,009 (+402%), from €3,985 to €19,994
- Debts after one year -€7,363
down €7,363 (-14.4%), from €51,238 to €43,875
- Gross operating margin +€27,779
up €27,779 (+23.9%), from €116,298 to €144,077
- Taxes +€4,790
up €4,790 (+17.9%), from €26,777 to €31,567
- Financial charges +€1,566
up €1,566 (+25.1%), from €6,242 to €7,808
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 | €526,882 | €560,056 | +€33,174 | +6.3% |
| Fixed assets | 21/28 | €255,150 | €257,423 | +€2,273 | +0.9% |
| Tangible fixed assets | 22/27 | €255,150 | €257,423 | +€2,273 | +0.9% |
| Land and buildings | 22 | €254,995 | €257,064 | +€2,069 | +0.8% |
| Plant, machinery and equipment | 23 | €155 | €0 | -€155 | -100% |
| Furniture and vehicles | 24 | - | €359 | +€359 | |
| Current assets | 29/58 | €271,732 | €302,633 | +€30,902 | +11.4% |
| Stocks and contracts in progress | 3 | €5,255 | €4,836 | -€419 | -8.0% |
| Stocks | 30/36 | €5,255 | €4,836 | -€419 | -8.0% |
| Amounts receivable within one year | 40/41 | €33,722 | €116,214 | +€82,492 | +245% |
| Trade receivables | 40 | €33,718 | €116,194 | +€82,477 | +245% |
| Other amounts receivable | 41 | €4 | €19 | +€15 | +372% |
| Cash at bank and in hand | 54/58 | €228,555 | €178,458 | -€50,097 | -21.9% |
| Deferred charges and accrued income | 490/1 | €4,200 | €3,126 | -€1,075 | -25.6% |
| Total equity and liabilities | 10/49 | €526,882 | €560,056 | +€33,174 | +6.3% |
| Equity | 10/15 | €299,777 | €195,087 | -€104,691 | -34.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €279,317 | €174,627 | -€104,691 | -37.5% |
| Amounts payable | 17/49 | €227,104 | €364,969 | +€137,865 | +60.7% |
| Amounts payable after more than one year | 17 | €51,238 | €43,875 | -€7,363 | -14.4% |
| Financial debts | 170/4 | €51,238 | €43,875 | -€7,363 | -14.4% |
| Amounts payable within one year | 42/48 | €175,866 | €291,680 | +€115,814 | +65.9% |
| Current portion of amounts payable after more than one year | 42 | €7,254 | €7,363 | +€110 | +1.5% |
| Trade debts | 44 | €3,985 | €19,994 | +€16,009 | +402% |
| Suppliers | 440/4 | €3,985 | €19,994 | +€16,009 | +402% |
| Taxes, remuneration and social security | 45 | €46,721 | €48,964 | +€2,244 | +4.8% |
| Taxes | 450/3 | €38,857 | €48,964 | +€10,107 | +26.0% |
| Remuneration and social security | 454/9 | €7,864 | €0 | -€7,864 | -100% |
| Other amounts payable | 47/48 | €117,907 | €215,359 | +€97,452 | +82.7% |
| Accrued charges and deferred income | 492/3 | €0 | €29,414 | +€29,414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,760 | €7,502 | -€259 | -3.3% |
| Other operating charges | 640/8 | €2,214 | €1,977 | -€237 | -10.7% |
| Gross operating margin | 9900 | €116,298 | €144,077 | +€27,779 | +23.9% |
| Operating profit (loss) | 9901 | €106,324 | €134,599 | +€28,275 | +26.6% |
| Financial income | 75/76B | €47 | €86 | +€39 | +81.7% |
| Recurring financial income | 75 | €47 | €86 | +€39 | +81.7% |
| Financial charges | 65/66B | €6,242 | €7,808 | +€1,566 | +25.1% |
| Recurring financial charges | 65 | €6,242 | €7,808 | +€1,566 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €100,129 | €126,876 | +€26,748 | +26.7% |
| Income taxes | 67/77 | €26,777 | €31,567 | +€4,790 | +17.9% |
| Profit (loss) for the period | 9904 | €73,352 | €95,309 | +€21,958 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,352 | €95,309 | +€21,958 | +29.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.