AUTOMATION, ENGINEERING & CONSULTING: 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.
AUTOMATION, ENGINEERING & CONSULTING
Largest movements
- Receivables within one year -€16,778
down €16,778 (-8.9%), from €188,661 to €171,882
of which Trade receivables: -€24,200
- Deferred charges and accrued income -€15,000
down €15,000 (-100%), from €15,000 to €0
- Reserves +€24,870
up €24,870 (+57.3%), from €43,408 to €68,278
- Debts after one year -€18,619
down €18,619 (-40.1%), from €46,439 to €27,820
- Tax, wage and social debts -€17,133
down €17,133 (-60.1%), from €28,521 to €11,387
of which Remuneration and social security: -€14,154
- Short-term financial debts -€13,866
down €13,866 (-91.7%), from €15,125 to €1,258
- Trade debts -€11,267
down €11,267 (-100%), from €11,267 to €0
- Gross operating margin +€90,315
up €90,315, from -€68,922 to €21,393
- Financial income -€1,242
down €1,242 (-14.2%), from €8,726 to €7,484
- Financial charges -€1,199
down €1,199 (-26.2%), from €4,570 to €3,371
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.
Derived cash bridge
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 | €203,906 | €171,882 | -€32,024 | -15.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €203,906 | €171,882 | -€32,024 | -15.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €188,661 | €171,882 | -€16,778 | -8.9% |
| Trade receivables | 40 | €24,200 | €0 | -€24,200 | -100% |
| Other amounts receivable | 41 | €164,461 | €171,882 | +€7,422 | +4.5% |
| Cash at bank and in hand | 54/58 | €245 | €0 | -€245 | -100% |
| Deferred charges and accrued income | 490/1 | €15,000 | €0 | -€15,000 | -100% |
| Total equity and liabilities | 10/49 | €203,906 | €171,882 | -€32,024 | -15.7% |
| Equity | 10/15 | €49,606 | €74,475 | +€24,870 | +50.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €43,408 | €68,278 | +€24,870 | +57.3% |
| Distributable reserves | 133 | €43,408 | €68,278 | +€24,870 | +57.3% |
| Amounts payable | 17/49 | €154,301 | €97,407 | -€56,894 | -36.9% |
| Amounts payable after more than one year | 17 | €46,439 | €27,820 | -€18,619 | -40.1% |
| Financial debts | 170/4 | €46,439 | €27,820 | -€18,619 | -40.1% |
| Amounts payable within one year | 42/48 | €107,862 | €69,587 | -€38,275 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €22,150 | €24,645 | +€2,495 | +11.3% |
| Financial debts | 43 | €15,125 | €1,258 | -€13,866 | -91.7% |
| Credit institutions | 430/8 | €15,125 | €1,258 | -€13,866 | -91.7% |
| Trade debts | 44 | €11,267 | €0 | -€11,267 | -100% |
| Suppliers | 440/4 | €11,267 | €0 | -€11,267 | -100% |
| Taxes, remuneration and social security | 45 | €28,521 | €11,387 | -€17,133 | -60.1% |
| Taxes | 450/3 | €14,367 | €11,387 | -€2,980 | -20.7% |
| Remuneration and social security | 454/9 | €14,154 | €0 | -€14,154 | -100% |
| Other amounts payable | 47/48 | €30,799 | €32,296 | +€1,496 | +4.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €302 | €288 | -€14 | -4.7% |
| Non-recurring operating charges | 66A | €69,936 | €0 | -€69,936 | -100% |
| Gross operating margin | 9900 | -€68,922 | €21,393 | +€90,315 | |
| Operating profit (loss) | 9901 | -€139,160 | €21,105 | +€160,265 | |
| Financial income | 75/76B | €8,726 | €7,484 | -€1,242 | -14.2% |
| Recurring financial income | 75 | €8,726 | €7,484 | -€1,242 | -14.2% |
| Financial charges | 65/66B | €4,570 | €3,371 | -€1,199 | -26.2% |
| Recurring financial charges | 65 | €4,570 | €3,371 | -€1,199 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€135,004 | €25,218 | +€160,222 | |
| Income taxes | 67/77 | €282 | €348 | +€66 | +23.4% |
| Profit (loss) for the period | 9904 | -€135,286 | €24,870 | +€160,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€135,286 | €24,870 | +€160,156 |
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 25 October 2026 via checked.be.