ART AUTOMATION: what changed
What changed
ART AUTOMATION
NACE 74.999, Other professional, scientific and technical activities
filed annual accounts (NBB)
Net result for the year
€22,082
2024 · €15,689+€6,393
Equity
€260,235
2024 · €238,153+€22,082
Cash
€258,042
2024 · €222,845+€35,197
Balance sheet total
€312,227
2024 · €290,924+€21,304
Largest movements
Assets
- Cash +€35,197
up €35,197 (+15.8%), from €222,845 to €258,042
mainly Net result for the year (+€22,082) and Depreciation (+€11,333)
- Tangible fixed assets -€11,333
down €11,333 (-30.5%), from €37,188 to €25,855
of which Furniture and vehicles: -€10,637
Equity and liabilities
- Reserves +€22,082
up €22,082 (+11.4%), from €193,728 to €215,810
of which Distributable reserves: +€22,082
- Debts after one year -€5,253
no longer reported in 2025 (was €5,253)
- Current portion of long-term debt -€4,943
down €4,943 (-48.5%), from €10,196 to €5,253
- Trade debts +€4,405
up €4,405 (+96.2%), from €4,578 to €8,983
- Other debts +€3,727
up €3,727 (+12.2%), from €30,568 to €34,294
Income statement
- Gross operating margin +€10,639
up €10,639 (+25.2%), from €42,223 to €52,862
- Taxes +€4,725
up €4,725 (+69.7%), from €6,782 to €11,507
- Financial charges -€569
down €569 (-18.1%), from €3,133 to €2,564
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€15,689
Gross operating margin
+€10,639
Staff costs
-€12
Other operating charges
-€68
Other operating items
-€9
Financial charges
+€569
Taxes
-€4,725
Result 2025
€22,082
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€45,393
Investment
€0
Financing
-€10,196
Cash 2024
€222,845
From operations (derived)
+€45,393
Net result for the year
+€22,082
Depreciation
+€11,333
Receivables within one year
+€2,644
Deferred charges and accrued income
-€84
Trade debts
+€4,405
Tax, wage and social debts
+€247
Other debts
+€3,727
Accrued charges and deferred income
+€1,040
Financing
-€10,196
Debts after one year
-€5,253
Current portion of long-term debt
-€4,943
Cash 2025
€258,042
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €290,924 | €312,227 | +€21,304 | +7.3% |
| Fixed assets | 21/28 | €37,188 | €25,855 | -€11,333 | -30.5% |
| Tangible fixed assets | 22/27 | €37,188 | €25,855 | -€11,333 | -30.5% |
| Plant, machinery and equipment | 23 | €906 | €210 | -€696 | -76.8% |
| Furniture and vehicles | 24 | €36,282 | €25,645 | -€10,637 | -29.3% |
| Current assets | 29/58 | €253,736 | €286,373 | +€32,637 | +12.9% |
| Amounts receivable within one year | 40/41 | €24,156 | €21,512 | -€2,644 | -10.9% |
| Trade receivables | 40 | €9,620 | €7,572 | -€2,048 | -21.3% |
| Other amounts receivable | 41 | €14,537 | €13,940 | -€597 | -4.1% |
| Cash at bank and in hand | 54/58 | €222,845 | €258,042 | +€35,197 | +15.8% |
| Deferred charges and accrued income | 490/1 | €6,735 | €6,819 | +€84 | +1.2% |
| Total equity and liabilities | 10/49 | €290,924 | €312,227 | +€21,304 | +7.3% |
| Equity | 10/15 | €238,153 | €260,235 | +€22,082 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,728 | €215,810 | +€22,082 | +11.4% |
| Non-distributable reserves | 130/1 | €2,894 | €2,894 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,894 | €2,894 | = | 0.0% |
| Distributable reserves | 133 | €190,834 | €212,916 | +€22,082 | +11.6% |
| Profit (loss) carried forward | 14 | €25,825 | €25,825 | = | 0.0% |
| Amounts payable | 17/49 | €52,771 | €51,992 | -€778 | -1.5% |
| Amounts payable after more than one year | 17 | €5,253 | - | -€5,253 | |
| Financial debts | 170/4 | €5,253 | - | -€5,253 | |
| Amounts payable within one year | 42/48 | €47,364 | €50,799 | +€3,435 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €10,196 | €5,253 | -€4,943 | -48.5% |
| Trade debts | 44 | €4,578 | €8,983 | +€4,405 | +96.2% |
| Suppliers | 440/4 | €4,578 | €8,983 | +€4,405 | +96.2% |
| Taxes, remuneration and social security | 45 | €2,022 | €2,269 | +€247 | +12.2% |
| Taxes | 450/3 | €1,230 | €1,021 | -€209 | -17.0% |
| Remuneration and social security | 454/9 | €792 | €1,248 | +€456 | +57.6% |
| Other amounts payable | 47/48 | €30,568 | €34,294 | +€3,727 | +12.2% |
| Accrued charges and deferred income | 492/3 | €154 | €1,193 | +€1,040 | +677% |
| Remuneration, social security and pensions | 62 | €4,761 | €4,774 | +€12 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,333 | €11,333 | = | 0.0% |
| Other operating charges | 640/8 | €524 | €592 | +€68 | +13.0% |
| Non-recurring operating charges | 66A | - | €9 | +€9 | |
| Gross operating margin | 9900 | €42,223 | €52,862 | +€10,639 | +25.2% |
| Operating profit (loss) | 9901 | €25,604 | €36,154 | +€10,550 | +41.2% |
| Financial charges | 65/66B | €3,133 | €2,564 | -€569 | -18.1% |
| Recurring financial charges | 65 | €3,133 | €2,564 | -€569 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €22,471 | €33,589 | +€11,118 | +49.5% |
| Income taxes | 67/77 | €6,782 | €11,507 | +€4,725 | +69.7% |
| Profit (loss) for the period | 9904 | €15,689 | €22,082 | +€6,393 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,689 | €22,082 | +€6,393 | +40.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.