A.B. PROCESS AUTOMATION: 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.
A.B. PROCESS AUTOMATION
Largest movements
- Cash +€7,904
up €7,904, from €0 to €7,904
mainly Net result for the year (+€10,012) and Tax, wage and social debts (+€1,384)
- Deferred charges and accrued income +€3,529
new in 2024: €3,529
- Receivables within one year +€484
up €484 (+185.1%), from €261 to €745
of which Trade receivables: +€745
- Profit (loss) carried forward +€10,012
up €10,012, from -€8,753 to €1,259
- Tax, wage and social debts +€1,384
up €1,384 (+461.4%), from €300 to €1,684
- Other debts +€562
up €562 (+19.1%), from €2,941 to €3,503
- Gross operating margin +€12,881
up €12,881, from -€2,389 to €10,492
- Other operating charges -€956
no longer reported in 2024 (was €956)
- Taxes +€468
new in 2024: €468
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261 | €12,178 | +€11,917 | +4558.6% |
| Current assets | 29/58 | €261 | €12,178 | +€11,917 | +4558.6% |
| Amounts receivable within one year | 40/41 | €261 | €745 | +€484 | +185.1% |
| Trade receivables | 40 | - | €745 | +€745 | |
| Other amounts receivable | 41 | €261 | - | -€261 | |
| Cash at bank and in hand | 54/58 | €0 | €7,904 | +€7,904 | |
| Deferred charges and accrued income | 490/1 | - | €3,529 | +€3,529 | |
| Total equity and liabilities | 10/49 | €261 | €12,178 | +€11,917 | +4558.6% |
| Equity | 10/15 | -€3,753 | €6,259 | +€10,012 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,753 | €1,259 | +€10,012 | |
| Amounts payable | 17/49 | €4,014 | €5,919 | +€1,905 | +47.4% |
| Amounts payable within one year | 42/48 | €4,014 | €5,919 | +€1,905 | +47.4% |
| Trade debts | 44 | €773 | €732 | -€41 | -5.3% |
| Suppliers | 440/4 | €773 | €732 | -€41 | -5.3% |
| Taxes, remuneration and social security | 45 | €300 | €1,684 | +€1,384 | +461.4% |
| Taxes | 450/3 | €300 | €1,684 | +€1,384 | +461.4% |
| Other amounts payable | 47/48 | €2,941 | €3,503 | +€562 | +19.1% |
| Other operating charges | 640/8 | €956 | - | -€956 | |
| Gross operating margin | 9900 | -€2,389 | €10,492 | +€12,881 | |
| Operating profit (loss) | 9901 | -€3,345 | €10,492 | +€13,837 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11 | €12 | +€1 | +9.2% |
| Recurring financial charges | 65 | €11 | €12 | +€1 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,355 | €10,480 | +€13,836 | |
| Income taxes | 67/77 | - | €468 | +€468 | |
| Profit (loss) for the period | 9904 | -€3,355 | €10,012 | +€13,367 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,355 | €10,012 | +€13,367 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.