CTRL8: 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.
CTRL8
Largest movements
- Tangible fixed assets +€17,687
up €17,687 (+388.2%), from €4,556 to €22,243
of which Land and buildings: +€13,240
- Receivables within one year +€16,557
up €16,557 (+182.7%), from €9,064 to €25,621
of which Other amounts receivable: +€13,800
- Cash -€8,562
down €8,562 (-20.7%), from €41,432 to €32,870
mainly Contributions, distributions and other (-€46,574) and Investment in fixed assets (net) (-€22,473)
- Deferred charges and accrued income -€1,326
down €1,326 (-100.0%), from €1,326 to €0
- Trade debts +€9,932
up €9,932 (+411.4%), from €2,414 to €12,346
- Tax, wage and social debts +€9,707
up €9,707 (+50.1%), from €19,374 to €29,081
of which Remuneration and social security: +€6,729
- Other debts +€4,608
up €4,608 (+16.5%), from €27,994 to €32,602
- Gross operating margin +€8,029
up €8,029 (+13.7%), from €58,451 to €66,480
- Financial charges +€1,394
up €1,394 (+2643.7%), from €53 to €1,446
- Taxes +€816
up €816 (+6.9%), from €11,862 to €12,678
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 | €57,842 | €82,198 | +€24,356 | +42.1% |
| Fixed assets | 21/28 | €6,019 | €23,707 | +€17,687 | +293.8% |
| Tangible fixed assets | 22/27 | €4,556 | €22,243 | +€17,687 | +388.2% |
| Land and buildings | 22 | €2,980 | €16,220 | +€13,240 | +444.4% |
| Plant, machinery and equipment | 23 | €832 | €4,656 | +€3,824 | +459.4% |
| Furniture and vehicles | 24 | €744 | €1,367 | +€623 | +83.8% |
| Financial fixed assets | 28 | €1,463 | €1,463 | = | 0.0% |
| Current assets | 29/58 | €51,823 | €58,492 | +€6,669 | +12.9% |
| Amounts receivable within one year | 40/41 | €9,064 | €25,621 | +€16,557 | +182.7% |
| Trade receivables | 40 | €1,459 | €4,216 | +€2,757 | +189.0% |
| Other amounts receivable | 41 | €7,605 | €21,405 | +€13,800 | +181.5% |
| Cash at bank and in hand | 54/58 | €41,432 | €32,870 | -€8,562 | -20.7% |
| Deferred charges and accrued income | 490/1 | €1,326 | €0 | -€1,326 | -100.0% |
| Total equity and liabilities | 10/49 | €57,842 | €82,198 | +€24,356 | +42.1% |
| Equity | 10/15 | €8,060 | €8,060 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,782 | €74,138 | +€24,356 | +48.9% |
| Amounts payable within one year | 42/48 | €49,782 | €74,029 | +€24,247 | +48.7% |
| Trade debts | 44 | €2,414 | €12,346 | +€9,932 | +411.4% |
| Suppliers | 440/4 | €2,414 | €12,346 | +€9,932 | +411.4% |
| Taxes, remuneration and social security | 45 | €19,374 | €29,081 | +€9,707 | +50.1% |
| Taxes | 450/3 | €19,374 | €22,352 | +€2,978 | +15.4% |
| Remuneration and social security | 454/9 | - | €6,729 | +€6,729 | |
| Other amounts payable | 47/48 | €27,994 | €32,602 | +€4,608 | +16.5% |
| Accrued charges and deferred income | 492/3 | - | €109 | +€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,389 | €4,786 | -€604 | -11.2% |
| Other operating charges | 640/8 | €1,162 | €996 | -€165 | -14.2% |
| Gross operating margin | 9900 | €58,451 | €66,480 | +€8,029 | +13.7% |
| Operating profit (loss) | 9901 | €51,900 | €60,698 | +€8,798 | +17.0% |
| Financial income | 75/76B | €6 | €0 | -€6 | -97.8% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -97.8% |
| Financial charges | 65/66B | €53 | €1,446 | +€1,394 | +2643.7% |
| Recurring financial charges | 65 | €53 | €1,446 | +€1,394 | +2643.7% |
| Profit (loss) for the period before taxes | 9903 | €51,853 | €59,252 | +€7,398 | +14.3% |
| Income taxes | 67/77 | €11,862 | €12,678 | +€816 | +6.9% |
| Profit (loss) for the period | 9904 | €39,991 | €46,574 | +€6,583 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,991 | €46,574 | +€6,583 | +16.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.