CTRL MATTERS: 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 MATTERS
Largest movements
- Cash +€46,604
up €46,604 (+200.6%), from €23,234 to €69,838
mainly Net result for the year (+€37,107) and Tax, wage and social debts (+€15,376)
- Receivables within one year +€12,405
up €12,405 (+1193.4%), from €1,040 to €13,445
of which Trade receivables: +€13,445
- Intangible fixed assets +€1,305
up €1,305 (+498.2%), from €262 to €1,567
- Formation expenses -€968
down €968 (-95.2%), from €1,018 to €49
- Reserves +€34,077
new in 2024: €34,077
- Tax, wage and social debts +€15,376
new in 2024: €15,376
- Trade debts +€5,792
new in 2024: €5,792
- Profit (loss) carried forward +€3,030
up €3,030, from -€3,030 to €0
- Short-term financial debts +€1,122
new in 2024: €1,122
- Gross operating margin +€59,208
up €59,208, from -€2,761 to €56,447
- Taxes +€9,489
new in 2024: €9,489
- Other operating charges +€4,173
up €4,173 (+4131.7%), from €101 to €4,274
- Depreciation +€3,666
up €3,666 (+2134.4%), from €172 to €3,838
- Financial charges +€1,759
new in 2024: €1,759
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.
Cash bridge derived
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 | €26,754 | €86,368 | +€59,614 | +222.8% |
| Formation expenses | 20 | €1,018 | €49 | -€968 | -95.2% |
| Fixed assets | 21/28 | €1,463 | €2,355 | +€892 | +61.0% |
| Intangible fixed assets | 21 | €262 | €1,567 | +€1,305 | +498.2% |
| Tangible fixed assets | 22/27 | €1,201 | €788 | -€413 | -34.4% |
| Plant, machinery and equipment | 23 | €1,201 | €788 | -€413 | -34.4% |
| Current assets | 29/58 | €24,274 | €83,963 | +€59,690 | +245.9% |
| Amounts receivable within one year | 40/41 | €1,040 | €13,445 | +€12,405 | +1193.4% |
| Trade receivables | 40 | - | €13,445 | +€13,445 | |
| Other amounts receivable | 41 | €1,040 | €0 | -€1,040 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,234 | €69,838 | +€46,604 | +200.6% |
| Deferred charges and accrued income | 490/1 | - | €681 | +€681 | |
| Total equity and liabilities | 10/49 | €26,754 | €86,368 | +€59,614 | +222.8% |
| Equity | 10/15 | €6,970 | €44,077 | +€37,107 | +532.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €34,077 | +€34,077 | |
| Distributable reserves | 133 | - | €34,077 | +€34,077 | |
| Profit (loss) carried forward | 14 | -€3,030 | €0 | +€3,030 | |
| Amounts payable | 17/49 | €19,784 | €42,291 | +€22,507 | +113.8% |
| Amounts payable within one year | 42/48 | €19,784 | €42,291 | +€22,507 | +113.8% |
| Financial debts | 43 | - | €1,122 | +€1,122 | |
| Credit institutions | 430/8 | - | €1,122 | +€1,122 | |
| Trade debts | 44 | - | €5,792 | +€5,792 | |
| Suppliers | 440/4 | - | €5,792 | +€5,792 | |
| Taxes, remuneration and social security | 45 | - | €15,376 | +€15,376 | |
| Taxes | 450/3 | - | €15,376 | +€15,376 | |
| Other amounts payable | 47/48 | €19,784 | €20,000 | +€216 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | €3,838 | +€3,666 | +2134.4% |
| Other operating charges | 640/8 | €101 | €4,274 | +€4,173 | +4131.7% |
| Non-recurring operating charges | 66A | - | €253 | +€253 | |
| Gross operating margin | 9900 | -€2,761 | €56,447 | +€59,208 | |
| Operating profit (loss) | 9901 | -€3,033 | €48,082 | +€51,115 | |
| Financial income | 75/76B | €3 | €273 | +€270 | +8786.3% |
| Recurring financial income | 75 | €3 | €273 | +€270 | +8786.3% |
| Financial charges | 65/66B | - | €1,759 | +€1,759 | |
| Recurring financial charges | 65 | - | €1,759 | +€1,759 | |
| Profit (loss) for the period before taxes | 9903 | -€3,030 | €46,596 | +€49,627 | |
| Income taxes | 67/77 | - | €9,489 | +€9,489 | |
| Profit (loss) for the period | 9904 | -€3,030 | €37,107 | +€40,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,030 | €37,107 | +€40,137 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.