ADVANCED MACHINERY: what changed
Two financial 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.
ADVANCED MACHINERY
Largest movements
- Cash +€166,432
up €166,432 (+74.9%), from €222,179 to €388,611
mainly Receivables within one year (+€98,035) and Net result for the year (+€73,945)
- Receivables within one year -€98,035
down €98,035 (-13.3%), from €739,743 to €641,708
of which Trade receivables: -€95,035
- Stocks and contracts +€42,635
up €42,635 (+23.6%), from €180,566 to €223,201
- Tangible fixed assets -€17,211
down €17,211 (-36.7%), from €46,875 to €29,663
of which Furniture and vehicles: -€16,698
- Profit (loss) carried forward +€73,945
up €73,945 (+95.0%), from €77,840 to €151,785
- Advances received -€32,607
down €32,607 (-22.2%), from €146,862 to €114,255
- Trade debts +€26,543
up €26,543 (+14.5%), from €183,134 to €209,677
- Tax, wage and social debts +€25,906
up €25,906 (+36.4%), from €71,194 to €97,100
of which Taxes: +€24,624
- Gross operating margin +€40,634
up €40,634 (+8.7%), from €468,399 to €509,033
- Taxes +€12,201
up €12,201 (+46.0%), from €26,499 to €38,700
- Staff costs +€5,388
up €5,388 (+1.5%), from €364,977 to €370,365
From the 31-12-2024 result to the 31-12-2025 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.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,201,659 | €1,294,689 | +€93,030 | +7.7% |
| Fixed assets | 21/28 | €52,054 | €32,995 | -€19,059 | -36.6% |
| Intangible fixed assets | 21 | €4,915 | €3,205 | -€1,710 | -34.8% |
| Tangible fixed assets | 22/27 | €46,875 | €29,663 | -€17,211 | -36.7% |
| Plant, machinery and equipment | 23 | €514 | €0 | -€514 | -100% |
| Furniture and vehicles | 24 | €46,361 | €29,663 | -€16,698 | -36.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €264 | €126 | -€138 | -52.3% |
| Current assets | 29/58 | €1,149,605 | €1,261,694 | +€112,089 | +9.8% |
| Stocks and contracts in progress | 3 | €180,566 | €223,201 | +€42,635 | +23.6% |
| Stocks | 30/36 | €180,566 | €223,201 | +€42,635 | +23.6% |
| Amounts receivable within one year | 40/41 | €739,743 | €641,708 | -€98,035 | -13.3% |
| Trade receivables | 40 | €736,743 | €641,708 | -€95,035 | -12.9% |
| Other amounts receivable | 41 | €3,000 | €0 | -€3,000 | -100% |
| Cash at bank and in hand | 54/58 | €222,179 | €388,611 | +€166,432 | +74.9% |
| Deferred charges and accrued income | 490/1 | €7,117 | €8,174 | +€1,057 | +14.9% |
| Total equity and liabilities | 10/49 | €1,201,659 | €1,294,689 | +€93,030 | +7.7% |
| Equity | 10/15 | €799,477 | €873,421 | +€73,945 | +9.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €659,663 | €659,663 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,463 | €3,463 | = | 0.0% |
| Distributable reserves | 133 | €650,000 | €650,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,840 | €151,785 | +€73,945 | +95.0% |
| Amounts payable | 17/49 | €402,182 | €421,268 | +€19,086 | +4.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €402,182 | €421,268 | +€19,086 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €757 | €0 | -€757 | -100% |
| Trade debts | 44 | €183,134 | €209,677 | +€26,543 | +14.5% |
| Suppliers | 440/4 | €183,134 | €209,677 | +€26,543 | +14.5% |
| Advances received on contracts in progress | 46 | €146,862 | €114,255 | -€32,607 | -22.2% |
| Taxes, remuneration and social security | 45 | €71,194 | €97,100 | +€25,906 | +36.4% |
| Taxes | 450/3 | €14,814 | €39,439 | +€24,624 | +166% |
| Remuneration and social security | 454/9 | €56,380 | €57,662 | +€1,282 | +2.3% |
| Other amounts payable | 47/48 | €235 | €235 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €364,977 | €370,365 | +€5,388 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,595 | €19,524 | -€5,072 | -20.6% |
| Other operating charges | 640/8 | €2,796 | €3,265 | +€469 | +16.8% |
| Gross operating margin | 9900 | €468,399 | €509,033 | +€40,634 | +8.7% |
| Operating profit (loss) | 9901 | €76,031 | €115,880 | +€39,849 | +52.4% |
| Financial income | 75/76B | €84 | €24 | -€59 | -70.9% |
| Recurring financial income | 75 | €84 | €24 | -€59 | -70.9% |
| Financial charges | 65/66B | €1,931 | €3,260 | +€1,329 | +68.8% |
| Recurring financial charges | 65 | €1,931 | €3,260 | +€1,329 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €74,184 | €112,645 | +€38,460 | +51.8% |
| Income taxes | 67/77 | €26,499 | €38,700 | +€12,201 | +46.0% |
| Profit (loss) for the period | 9904 | €47,685 | €73,945 | +€26,259 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,685 | €73,945 | +€26,259 | +55.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.