Current-Control: 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.
Current-Control
Largest movements
- Receivables within one year -€16,093
down €16,093 (-23.6%), from €68,168 to €52,075
of which Trade receivables: -€20,783
- Cash +€12,421
up €12,421 (+123.4%), from €10,065 to €22,486
mainly Receivables within one year (+€16,093) and Trade debts (+€4,373)
- Stocks and contracts +€3,361
new in 2025: €3,361
- Tangible fixed assets -€3,078
down €3,078 (-32.5%), from €9,464 to €6,387
- Tax, wage and social debts -€5,216
down €5,216 (-31.9%), from €16,342 to €11,127
of which Taxes: -€5,579
- Trade debts +€4,373
up €4,373 (+40.7%), from €10,755 to €15,128
- Debts after one year -€2,579
down €2,579 (-38.1%), from €6,772 to €4,193
- Current portion of long-term debt -€1,171
down €1,171 (-31.2%), from €3,749 to €2,579
- Reserves +€919
up €919 (+2.0%), from €46,806 to €47,725
- Gross operating margin -€28,829
down €28,829 (-73.7%), from €39,101 to €10,272
- Taxes -€5,498
down €5,498 (-81.1%), from €6,780 to €1,282
- Depreciation -€839
down €839 (-21.4%), from €3,916 to €3,078
- Financial charges +€443
up €443 (+8.9%), from €4,962 to €5,405
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 | €89,424 | €86,092 | -€3,333 | -3.7% |
| Fixed assets | 21/28 | €9,464 | €6,387 | -€3,078 | -32.5% |
| Tangible fixed assets | 22/27 | €9,464 | €6,387 | -€3,078 | -32.5% |
| Leasing and similar rights | 25 | €9,464 | €6,387 | -€3,078 | -32.5% |
| Current assets | 29/58 | €79,960 | €79,705 | -€255 | -0.3% |
| Stocks and contracts in progress | 3 | - | €3,361 | +€3,361 | |
| Stocks | 30/36 | - | €3,361 | +€3,361 | |
| Amounts receivable within one year | 40/41 | €68,168 | €52,075 | -€16,093 | -23.6% |
| Trade receivables | 40 | €33,391 | €12,608 | -€20,783 | -62.2% |
| Other amounts receivable | 41 | €34,777 | €39,467 | +€4,689 | +13.5% |
| Cash at bank and in hand | 54/58 | €10,065 | €22,486 | +€12,421 | +123.4% |
| Deferred charges and accrued income | 490/1 | €1,726 | €1,783 | +€57 | +3.3% |
| Total equity and liabilities | 10/49 | €89,424 | €86,092 | -€3,333 | -3.7% |
| Equity | 10/15 | €51,806 | €52,725 | +€919 | +1.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,806 | €47,725 | +€919 | +2.0% |
| Distributable reserves | 133 | €46,806 | €47,725 | +€919 | +2.0% |
| Amounts payable | 17/49 | €37,618 | €33,367 | -€4,251 | -11.3% |
| Amounts payable after more than one year | 17 | €6,772 | €4,193 | -€2,579 | -38.1% |
| Financial debts | 170/4 | €6,772 | €4,193 | -€2,579 | -38.1% |
| Amounts payable within one year | 42/48 | €30,847 | €29,174 | -€1,673 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €3,749 | €2,579 | -€1,171 | -31.2% |
| Financial debts | 43 | - | €340 | +€340 | |
| Credit institutions | 430/8 | - | €340 | +€340 | |
| Trade debts | 44 | €10,755 | €15,128 | +€4,373 | +40.7% |
| Suppliers | 440/4 | €10,755 | €15,128 | +€4,373 | +40.7% |
| Taxes, remuneration and social security | 45 | €16,342 | €11,127 | -€5,216 | -31.9% |
| Taxes | 450/3 | €14,339 | €8,760 | -€5,579 | -38.9% |
| Remuneration and social security | 454/9 | €2,003 | €2,366 | +€363 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,916 | €3,078 | -€839 | -21.4% |
| Other operating charges | 640/8 | €1,669 | €1,382 | -€286 | -17.2% |
| Gross operating margin | 9900 | €39,101 | €10,272 | -€28,829 | -73.7% |
| Operating profit (loss) | 9901 | €33,516 | €5,812 | -€27,704 | -82.7% |
| Financial income | 75/76B | €1,731 | €1,794 | +€63 | +3.7% |
| Recurring financial income | 75 | €1,731 | €1,794 | +€63 | +3.7% |
| Financial charges | 65/66B | €4,962 | €5,405 | +€443 | +8.9% |
| Recurring financial charges | 65 | €4,962 | €5,405 | +€443 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €30,284 | €2,201 | -€28,084 | -92.7% |
| Income taxes | 67/77 | €6,780 | €1,282 | -€5,498 | -81.1% |
| Profit (loss) for the period | 9904 | €23,504 | €919 | -€22,586 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,504 | €919 | -€22,586 | -96.1% |
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 7 October 2026 via checked.be.