CTRLK: 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.
CTRLK
Largest movements
- Cash +€4,392
up €4,392 (+3.5%), from €126,705 to €131,097
mainly Net result for the year (+€14,085) and Depreciation (+€1,211)
- Reserves +€14,085
up €14,085 (+10.6%), from €133,456 to €147,541
- Tax, wage and social debts -€9,377
down €9,377 (-79.5%), from €11,796 to €2,419
of which Taxes: -€8,181
- Gross operating margin -€56,676
down €56,676 (-72.1%), from €78,572 to €21,896
- Taxes -€10,574
down €10,574 (-66.7%), from €15,860 to €5,286
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 | €151,252 | €156,126 | +€4,874 | +3.2% |
| Fixed assets | 21/28 | €1,893 | €683 | -€1,211 | -63.9% |
| Tangible fixed assets | 22/27 | €1,893 | €683 | -€1,211 | -63.9% |
| Plant, machinery and equipment | 23 | €1,537 | €683 | -€854 | -55.6% |
| Furniture and vehicles | 24 | €357 | - | -€357 | |
| Current assets | 29/58 | €149,359 | €155,443 | +€6,084 | +4.1% |
| Amounts receivable within one year | 40/41 | €22,654 | €23,664 | +€1,010 | +4.5% |
| Trade receivables | 40 | €21,306 | €21,810 | +€504 | +2.4% |
| Other amounts receivable | 41 | €1,348 | €1,854 | +€506 | +37.5% |
| Cash at bank and in hand | 54/58 | €126,705 | €131,097 | +€4,392 | +3.5% |
| Deferred charges and accrued income | 490/1 | - | €682 | +€682 | |
| Total equity and liabilities | 10/49 | €151,252 | €156,126 | +€4,874 | +3.2% |
| Equity | 10/15 | €139,456 | €153,541 | +€14,085 | +10.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €133,456 | €147,541 | +€14,085 | +10.6% |
| Distributable reserves | 133 | €133,456 | €147,541 | +€14,085 | +10.6% |
| Amounts payable | 17/49 | €11,796 | €2,585 | -€9,211 | -78.1% |
| Amounts payable within one year | 42/48 | €11,796 | €2,585 | -€9,211 | -78.1% |
| Trade debts | 44 | - | €166 | +€166 | |
| Suppliers | 440/4 | - | €166 | +€166 | |
| Taxes, remuneration and social security | 45 | €11,796 | €2,419 | -€9,377 | -79.5% |
| Taxes | 450/3 | €10,600 | €2,419 | -€8,181 | -77.2% |
| Remuneration and social security | 454/9 | €1,196 | - | -€1,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,251 | €1,211 | -€40 | -3.2% |
| Other operating charges | 640/8 | €164 | €666 | +€502 | +305.9% |
| Gross operating margin | 9900 | €78,572 | €21,896 | -€56,676 | -72.1% |
| Operating profit (loss) | 9901 | €77,157 | €20,020 | -€57,138 | -74.1% |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €621 | €699 | +€77 | +12.5% |
| Recurring financial charges | 65 | €621 | €699 | +€77 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €76,536 | €19,371 | -€57,166 | -74.7% |
| Income taxes | 67/77 | €15,860 | €5,286 | -€10,574 | -66.7% |
| Profit (loss) for the period | 9904 | €60,676 | €14,085 | -€46,592 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,676 | €14,085 | -€46,592 | -76.8% |
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 5 October 2026 via checked.be.