CTRL-TW: 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-TW
Largest movements
- Deferred charges and accrued income +€32,839
up €32,839 (+1083.3%), from €3,031 to €35,870
- Cash -€26,579
down €26,579 (-89.2%), from €29,781 to €3,202
mainly Deferred charges and accrued income (-€32,839) and Contributions, distributions and other (-€29,412)
- Receivables within one year -€1,593
down €1,593 (-7.8%), from €20,363 to €18,770
of which Trade receivables: -€842
- Reserves +€24,705
up €24,705 (+72.1%), from €34,288 to €58,994
- Other debts -€23,602
down €23,602 (-48.4%), from €48,751 to €25,148
- Tax, wage and social debts +€4,586
up €4,586 (+50.1%), from €9,156 to €13,742
- Gross operating margin +€9,485
up €9,485 (+13.6%), from €69,489 to €78,974
- Taxes +€3,992
up €3,992 (+28.0%), from €14,249 to €18,241
- Depreciation +€811
up €811 (+20.4%), from €3,970 to €4,781
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 | €97,608 | €103,221 | +€5,613 | +5.8% |
| Fixed assets | 21/28 | €10,145 | €11,070 | +€926 | +9.1% |
| Tangible fixed assets | 22/27 | €10,145 | €10,770 | +€626 | +6.2% |
| Plant, machinery and equipment | 23 | €7,439 | €7,280 | -€159 | -2.1% |
| Furniture and vehicles | 24 | €2,706 | €3,490 | +€784 | +29.0% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €87,463 | €92,151 | +€4,687 | +5.4% |
| Amounts receivable within one year | 40/41 | €20,363 | €18,770 | -€1,593 | -7.8% |
| Trade receivables | 40 | €19,611 | €18,770 | -€842 | -4.3% |
| Other amounts receivable | 41 | €751 | €0 | -€751 | -100.0% |
| Current investments | 50/53 | €34,288 | €34,309 | +€21 | +0.1% |
| Cash at bank and in hand | 54/58 | €29,781 | €3,202 | -€26,579 | -89.2% |
| Deferred charges and accrued income | 490/1 | €3,031 | €35,870 | +€32,839 | +1083.3% |
| Total equity and liabilities | 10/49 | €97,608 | €103,221 | +€5,613 | +5.8% |
| Equity | 10/15 | €35,288 | €59,994 | +€24,705 | +70.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,288 | €58,994 | +€24,705 | +72.1% |
| Distributable reserves | 133 | €34,288 | €58,994 | +€24,705 | +72.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,319 | €43,227 | -€19,092 | -30.6% |
| Amounts payable within one year | 42/48 | €62,319 | €43,227 | -€19,092 | -30.6% |
| Trade debts | 44 | €4,413 | €4,337 | -€76 | -1.7% |
| Suppliers | 440/4 | €4,413 | €4,337 | -€76 | -1.7% |
| Taxes, remuneration and social security | 45 | €9,156 | €13,742 | +€4,586 | +50.1% |
| Taxes | 450/3 | €9,156 | €13,742 | +€4,586 | +50.1% |
| Other amounts payable | 47/48 | €48,751 | €25,148 | -€23,602 | -48.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,970 | €4,781 | +€811 | +20.4% |
| Other operating charges | 640/8 | €481 | €415 | -€66 | -13.7% |
| Gross operating margin | 9900 | €69,489 | €78,974 | +€9,485 | +13.6% |
| Operating profit (loss) | 9901 | €65,038 | €73,778 | +€8,740 | +13.4% |
| Financial income | 75/76B | €15 | €757 | +€742 | +4945.4% |
| Recurring financial income | 75 | €15 | €757 | +€742 | +4945.4% |
| Financial charges | 65/66B | €2,438 | €2,177 | -€261 | -10.7% |
| Recurring financial charges | 65 | €2,438 | €2,177 | -€261 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €62,615 | €72,358 | +€9,743 | +15.6% |
| Income taxes | 67/77 | €14,249 | €18,241 | +€3,992 | +28.0% |
| Profit (loss) for the period | 9904 | €48,366 | €54,117 | +€5,751 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,366 | €54,117 | +€5,751 | +11.9% |
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 9 October 2026 via checked.be.