OEM-Control-Technics: 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.
OEM-Control-Technics
Largest movements
- Receivables within one year -€107,451
down €107,451 (-96.5%), from €111,405 to €3,954
of which Trade receivables: -€111,405
- Accrued charges and deferred income -€66,842
no longer reported in 2025 (was €66,842)
- Trade debts -€49,811
down €49,811 (-86.7%), from €57,434 to €7,623
- Profit (loss) carried forward +€29,080
up €29,080 (+79.0%), from €36,813 to €65,893
- Tax, wage and social debts -€19,298
down €19,298 (-66.6%), from €28,991 to €9,693
- Gross operating margin +€6,945
up €6,945 (+20.7%), from €33,492 to €40,437
- Taxes +€1,737
up €1,737 (+21.8%), from €7,956 to €9,693
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 | €200,080 | €93,210 | -€106,871 | -53.4% |
| Fixed assets | 21/28 | €2,413 | €1,206 | -€1,206 | -50.0% |
| Tangible fixed assets | 22/27 | €2,413 | €1,206 | -€1,206 | -50.0% |
| Plant, machinery and equipment | 23 | €2,413 | €1,206 | -€1,206 | -50.0% |
| Current assets | 29/58 | €197,668 | €92,003 | -€105,665 | -53.5% |
| Amounts receivable within one year | 40/41 | €111,405 | €3,954 | -€107,451 | -96.5% |
| Trade receivables | 40 | €111,405 | - | -€111,405 | |
| Other amounts receivable | 41 | - | €3,954 | +€3,954 | |
| Cash at bank and in hand | 54/58 | €86,262 | €88,049 | +€1,787 | +2.1% |
| Total equity and liabilities | 10/49 | €200,080 | €93,210 | -€106,871 | -53.4% |
| Equity | 10/15 | €46,813 | €75,893 | +€29,080 | +62.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,813 | €65,893 | +€29,080 | +79.0% |
| Amounts payable | 17/49 | €153,267 | €17,317 | -€135,951 | -88.7% |
| Amounts payable within one year | 42/48 | €86,426 | €17,317 | -€69,109 | -80.0% |
| Trade debts | 44 | €57,434 | €7,623 | -€49,811 | -86.7% |
| Suppliers | 440/4 | €57,434 | €7,623 | -€49,811 | -86.7% |
| Taxes, remuneration and social security | 45 | €28,991 | €9,693 | -€19,298 | -66.6% |
| Taxes | 450/3 | €28,991 | €9,693 | -€19,298 | -66.6% |
| Accrued charges and deferred income | 492/3 | €66,842 | - | -€66,842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,206 | €1,206 | = | 0.0% |
| Other operating charges | 640/8 | €393 | €400 | +€7 | +1.7% |
| Gross operating margin | 9900 | €33,492 | €40,437 | +€6,945 | +20.7% |
| Operating profit (loss) | 9901 | €31,893 | €38,831 | +€6,938 | +21.8% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €72 | €58 | -€14 | -19.9% |
| Recurring financial charges | 65 | €72 | €58 | -€14 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €31,826 | €38,773 | +€6,947 | +21.8% |
| Income taxes | 67/77 | €7,956 | €9,693 | +€1,737 | +21.8% |
| Profit (loss) for the period | 9904 | €23,869 | €29,080 | +€5,211 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,869 | €29,080 | +€5,211 | +21.8% |
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 6 October 2026 via checked.be.