DESCONTROL: 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.
DESCONTROL
Largest movements
- Tangible fixed assets -€18,505
down €18,505 (-36.5%), from €50,716 to €32,211
of which Furniture and vehicles: -€17,353
- Receivables within one year +€15,214
up €15,214 (+37.4%), from €40,721 to €55,935
of which Trade receivables: +€14,021
- Cash +€14,997
up €14,997 (+8.9%), from €168,993 to €183,991
mainly Net result for the year (+€26,928) and Depreciation (+€18,505)
- Reserves +€22,384
up €22,384 (+12.3%), from €181,748 to €204,132
of which Distributable reserves: +€22,384
- Debts after one year -€7,673
down €7,673 (-62.7%), from €12,242 to €4,569
- Trade debts -€7,216
down €7,216 (-18.3%), from €39,536 to €32,320
- Other debts +€4,723
up €4,723 (+130.9%), from €3,608 to €8,331
- Staff costs +€2,996
up €2,996 (+4.5%), from €66,250 to €69,246
- Gross operating margin +€2,404
up €2,404 (+1.9%), from €128,188 to €130,592
- Other operating charges +€1,552
up €1,552 (+176.0%), from €882 to €2,434
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 | €269,461 | €282,725 | +€13,264 | +4.9% |
| Fixed assets | 21/28 | €50,716 | €32,211 | -€18,505 | -36.5% |
| Tangible fixed assets | 22/27 | €50,716 | €32,211 | -€18,505 | -36.5% |
| Land and buildings | 22 | €6,345 | €5,625 | -€720 | -11.3% |
| Plant, machinery and equipment | 23 | €869 | €437 | -€432 | -49.7% |
| Furniture and vehicles | 24 | €43,502 | €26,148 | -€17,353 | -39.9% |
| Current assets | 29/58 | €218,744 | €250,513 | +€31,769 | +14.5% |
| Stocks and contracts in progress | 3 | €3,417 | €4,741 | +€1,324 | +38.7% |
| Stocks | 30/36 | €3,417 | €4,741 | +€1,324 | +38.7% |
| Amounts receivable within one year | 40/41 | €40,721 | €55,935 | +€15,214 | +37.4% |
| Trade receivables | 40 | €35,964 | €49,985 | +€14,021 | +39.0% |
| Other amounts receivable | 41 | €4,757 | €5,950 | +€1,193 | +25.1% |
| Cash at bank and in hand | 54/58 | €168,993 | €183,991 | +€14,997 | +8.9% |
| Deferred charges and accrued income | 490/1 | €5,613 | €5,847 | +€234 | +4.2% |
| Total equity and liabilities | 10/49 | €269,461 | €282,725 | +€13,264 | +4.9% |
| Equity | 10/15 | €187,948 | €210,332 | +€22,384 | +11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €181,748 | €204,132 | +€22,384 | +12.3% |
| Tax-exempt reserves | 132 | €7,395 | €7,395 | = | 0.0% |
| Distributable reserves | 133 | €174,353 | €196,737 | +€22,384 | +12.8% |
| Amounts payable | 17/49 | €81,512 | €72,393 | -€9,120 | -11.2% |
| Amounts payable after more than one year | 17 | €12,242 | €4,569 | -€7,673 | -62.7% |
| Financial debts | 170/4 | €12,242 | €4,569 | -€7,673 | -62.7% |
| Amounts payable within one year | 42/48 | €66,813 | €66,272 | -€541 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €7,476 | €7,673 | +€197 | +2.6% |
| Trade debts | 44 | €39,536 | €32,320 | -€7,216 | -18.3% |
| Suppliers | 440/4 | €39,536 | €32,320 | -€7,216 | -18.3% |
| Taxes, remuneration and social security | 45 | €16,193 | €17,948 | +€1,756 | +10.8% |
| Taxes | 450/3 | €7,466 | €8,999 | +€1,533 | +20.5% |
| Remuneration and social security | 454/9 | €8,727 | €8,949 | +€222 | +2.5% |
| Other amounts payable | 47/48 | €3,608 | €8,331 | +€4,723 | +130.9% |
| Accrued charges and deferred income | 492/3 | €2,458 | €1,552 | -€906 | -36.9% |
| Remuneration, social security and pensions | 62 | €66,250 | €69,246 | +€2,996 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,263 | €18,505 | +€243 | +1.3% |
| Other operating charges | 640/8 | €882 | €2,434 | +€1,552 | +176.0% |
| Gross operating margin | 9900 | €128,188 | €130,592 | +€2,404 | +1.9% |
| Operating profit (loss) | 9901 | €42,793 | €40,407 | -€2,387 | -5.6% |
| Financial income | 75/76B | €16 | €97 | +€82 | +523.6% |
| Recurring financial income | 75 | €16 | €97 | +€82 | +523.6% |
| Financial charges | 65/66B | €1,168 | €2,341 | +€1,173 | +100.4% |
| Recurring financial charges | 65 | €1,168 | €2,341 | +€1,173 | +100.4% |
| Profit (loss) for the period before taxes | 9903 | €41,641 | €38,163 | -€3,478 | -8.4% |
| Income taxes | 67/77 | €11,896 | €11,235 | -€661 | -5.6% |
| Profit (loss) for the period | 9904 | €29,745 | €26,928 | -€2,817 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,745 | €26,928 | -€2,817 | -9.5% |
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 4 October 2026 via checked.be.