CtrlService: 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.
CtrlService
Largest movements
- Receivables within one year +€46,747
up €46,747 (+112.0%), from €41,722 to €88,470
of which Other amounts receivable: +€55,510
- Tangible fixed assets -€11,305
down €11,305 (-24.0%), from €47,013 to €35,708
of which Furniture and vehicles: -€7,533
- Deferred charges and accrued income +€6,378
up €6,378 (+825.9%), from €772 to €7,151
- Reserves +€28,976
up €28,976 (+54.8%), from €52,868 to €81,843
- Short-term financial debts +€10,901
new in 2025: €10,901
- Tax, wage and social debts +€1,973
up €1,973 (+12.2%), from €16,122 to €18,095
- Trade debts -€1,574
down €1,574 (-10.1%), from €15,534 to €13,960
- Advances received +€1,533
new in 2025: €1,533
- Gross operating margin -€15,599
down €15,599 (-26.1%), from €59,764 to €44,165
- Depreciation -€13,120
down €13,120 (-66.8%), from €19,628 to €6,507
- Financial income +€9,731
up €9,731 (+18106.9%), from €54 to €9,784
of which Non-recurring financial income: +€7,816
- Taxes -€2,349
down €2,349 (-12.3%), from €19,073 to €16,724
- Financial charges +€642
up €642 (+69.5%), from €925 to €1,567
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 | €89,524 | €131,332 | +€41,808 | +46.7% |
| Fixed assets | 21/28 | €47,013 | €35,708 | -€11,305 | -24.0% |
| Tangible fixed assets | 22/27 | €47,013 | €35,708 | -€11,305 | -24.0% |
| Plant, machinery and equipment | 23 | €28,812 | €25,039 | -€3,773 | -13.1% |
| Furniture and vehicles | 24 | €18,202 | €10,669 | -€7,533 | -41.4% |
| Current assets | 29/58 | €42,510 | €95,624 | +€53,114 | +124.9% |
| Amounts receivable within one year | 40/41 | €41,722 | €88,470 | +€46,747 | +112.0% |
| Trade receivables | 40 | €31,847 | €23,084 | -€8,763 | -27.5% |
| Other amounts receivable | 41 | €9,876 | €65,386 | +€55,510 | +562.1% |
| Cash at bank and in hand | 54/58 | €16 | €4 | -€12 | -74.7% |
| Deferred charges and accrued income | 490/1 | €772 | €7,151 | +€6,378 | +825.9% |
| Total equity and liabilities | 10/49 | €89,524 | €131,332 | +€41,808 | +46.7% |
| Equity | 10/15 | €57,868 | €86,843 | +€28,976 | +50.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,868 | €81,843 | +€28,976 | +54.8% |
| Distributable reserves | 133 | €52,868 | €81,843 | +€28,976 | +54.8% |
| Amounts payable | 17/49 | €31,656 | €44,489 | +€12,833 | +40.5% |
| Amounts payable within one year | 42/48 | €31,656 | €44,489 | +€12,833 | +40.5% |
| Financial debts | 43 | - | €10,901 | +€10,901 | |
| Credit institutions | 430/8 | - | €10,901 | +€10,901 | |
| Trade debts | 44 | €15,534 | €13,960 | -€1,574 | -10.1% |
| Suppliers | 440/4 | €15,534 | €13,960 | -€1,574 | -10.1% |
| Advances received on contracts in progress | 46 | - | €1,533 | +€1,533 | |
| Taxes, remuneration and social security | 45 | €16,122 | €18,095 | +€1,973 | +12.2% |
| Taxes | 450/3 | €16,122 | €18,095 | +€1,973 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,628 | €6,507 | -€13,120 | -66.8% |
| Other operating charges | 640/8 | €600 | €175 | -€425 | -70.8% |
| Gross operating margin | 9900 | €59,764 | €44,165 | -€15,599 | -26.1% |
| Operating profit (loss) | 9901 | €39,536 | €37,482 | -€2,053 | -5.2% |
| Financial income | 75/76B | €54 | €9,784 | +€9,731 | +18106.9% |
| Recurring financial income | 75 | €54 | €1,969 | +€1,915 | +3563.1% |
| Non-recurring financial income | 76B | - | €7,816 | +€7,816 | |
| Financial charges | 65/66B | €925 | €1,567 | +€642 | +69.5% |
| Recurring financial charges | 65 | €925 | €1,567 | +€642 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €38,665 | €45,700 | +€7,035 | +18.2% |
| Income taxes | 67/77 | €19,073 | €16,724 | -€2,349 | -12.3% |
| Profit (loss) for the period | 9904 | €19,591 | €28,976 | +€9,385 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,591 | €28,976 | +€9,385 | +47.9% |
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 30 September 2026 via checked.be.