O.CONTROLS: 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.
O.CONTROLS
Largest movements
- Cash +€87,660
up €87,660 (+49.8%), from €175,982 to €263,642
mainly Depreciation (+€111,698) and Net result for the year (+€87,107)
- Receivables within one year -€70,040
down €70,040 (-17.0%), from €411,218 to €341,179
of which Trade receivables: -€93,221
- Tangible fixed assets +€35,862
up €35,862 (+3.8%), from €936,378 to €972,240
of which Leasing and similar rights: +€40,608
- Profit (loss) carried forward +€86,243
up €86,243 (+24.2%), from €357,032 to €443,275
- Trade debts -€73,104
down €73,104 (-42.2%), from €173,433 to €100,328
- Investment grants +€41,971
new in 2025: €41,971
- Other debts -€41,285
down €41,285 (-92.4%), from €44,676 to €3,391
- Advances received +€39,591
up €39,591 (+2181.3%), from €1,815 to €41,406
- Turnover +€254,429
up €254,429 (+21.4%), from €1.2m to €1.4m
- Gross operating margin +€140,632
up €140,632 (+26.5%), from €530,890 to €671,522
- Staff costs +€112,077
up €112,077 (+37.5%), from €298,611 to €410,687
- Purchases and services +€93,493
up €93,493 (+13.2%), from €708,702 to €802,195
- Depreciation +€18,413
up €18,413 (+19.7%), from €93,285 to €111,698
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 | €1,555,519 | €1,607,946 | +€52,426 | +3.4% |
| Fixed assets | 21/28 | €936,378 | €972,240 | +€35,862 | +3.8% |
| Tangible fixed assets | 22/27 | €936,378 | €972,240 | +€35,862 | +3.8% |
| Land and buildings | 22 | €854,093 | €821,120 | -€32,973 | -3.9% |
| Plant, machinery and equipment | 23 | €55 | €799 | +€745 | +1356.4% |
| Furniture and vehicles | 24 | €60,855 | €88,407 | +€27,551 | +45.3% |
| Leasing and similar rights | 25 | €21,307 | €61,914 | +€40,608 | +190.6% |
| Other tangible fixed assets | 26 | €68 | €0 | -€68 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €619,141 | €635,706 | +€16,564 | +2.7% |
| Stocks and contracts in progress | 3 | €9,089 | €9,974 | +€885 | +9.7% |
| Stocks | 30/36 | €9,089 | €9,974 | +€885 | +9.7% |
| Amounts receivable within one year | 40/41 | €411,218 | €341,179 | -€70,040 | -17.0% |
| Trade receivables | 40 | €381,057 | €287,836 | -€93,221 | -24.5% |
| Other amounts receivable | 41 | €30,161 | €53,343 | +€23,182 | +76.9% |
| Cash at bank and in hand | 54/58 | €175,982 | €263,642 | +€87,660 | +49.8% |
| Deferred charges and accrued income | 490/1 | €22,851 | €20,911 | -€1,941 | -8.5% |
| Total equity and liabilities | 10/49 | €1,555,519 | €1,607,946 | +€52,426 | +3.4% |
| Equity | 10/15 | €410,932 | €539,145 | +€128,213 | +31.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €28,900 | €28,900 | = | 0.0% |
| Distributable reserves | 133 | €28,900 | €28,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €357,032 | €443,275 | +€86,243 | +24.2% |
| Investment grants | 15 | - | €41,971 | +€41,971 | |
| Amounts payable | 17/49 | €1,144,587 | €1,068,800 | -€75,787 | -6.6% |
| Amounts payable after more than one year | 17 | €788,549 | €794,756 | +€6,207 | +0.8% |
| Financial debts | 170/4 | €713,549 | €737,756 | +€24,207 | +3.4% |
| Other amounts payable | 178/9 | €75,000 | €57,000 | -€18,000 | -24.0% |
| Amounts payable within one year | 42/48 | €348,775 | €266,533 | -€82,242 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €63,249 | €80,103 | +€16,854 | +26.6% |
| Financial debts | 43 | €274 | €2,698 | +€2,424 | +884.9% |
| Credit institutions | 430/8 | €274 | €2,698 | +€2,424 | +884.9% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €173,433 | €100,328 | -€73,104 | -42.2% |
| Suppliers | 440/4 | €173,433 | €100,328 | -€73,104 | -42.2% |
| Advances received on contracts in progress | 46 | €1,815 | €41,406 | +€39,591 | +2181.3% |
| Taxes, remuneration and social security | 45 | €65,328 | €38,607 | -€26,721 | -40.9% |
| Taxes | 450/3 | €32,405 | €75 | -€32,330 | -99.8% |
| Remuneration and social security | 454/9 | €32,923 | €38,532 | +€5,609 | +17.0% |
| Other amounts payable | 47/48 | €44,676 | €3,391 | -€41,285 | -92.4% |
| Accrued charges and deferred income | 492/3 | €7,263 | €7,512 | +€249 | +3.4% |
| Turnover | 70 | €1,189,935 | €1,444,363 | +€254,429 | +21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €708,702 | €802,195 | +€93,493 | +13.2% |
| Remuneration, social security and pensions | 62 | €298,611 | €410,687 | +€112,077 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,285 | €111,698 | +€18,413 | +19.7% |
| Other operating charges | 640/8 | €4,481 | €6,062 | +€1,581 | +35.3% |
| Non-recurring operating charges | 66A | €168 | - | -€168 | |
| Gross operating margin | 9900 | €530,890 | €671,522 | +€140,632 | +26.5% |
| Operating profit (loss) | 9901 | €134,345 | €143,074 | +€8,729 | +6.5% |
| Financial income | 75/76B | €225 | €2,045 | +€1,820 | +807.0% |
| Recurring financial income | 75 | €225 | €2,045 | +€1,820 | +807.0% |
| Financial charges | 65/66B | €28,931 | €33,267 | +€4,337 | +15.0% |
| Recurring financial charges | 65 | €28,931 | €33,267 | +€4,337 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €105,640 | €111,852 | +€6,212 | +5.9% |
| Income taxes | 67/77 | €21,917 | €24,745 | +€2,827 | +12.9% |
| Profit (loss) for the period | 9904 | €83,723 | €87,107 | +€3,385 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,723 | €87,107 | +€3,385 | +4.0% |
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.