AUTOMATION PROCESS INFORMATICS 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 PROCESS INFORMATICS CONSULTING
Largest movements
- Receivables within one year -€50,164
down €50,164 (-73.2%), from €68,499 to €18,335
of which Trade receivables: -€45,271
- Cash +€42,313
up €42,313 (+165%), from €25,647 to €67,960
mainly Receivables within one year (+€50,164) and Net result for the year (+€41,224)
- Tangible fixed assets +€3,485
up €3,485 (+24.2%), from €14,430 to €17,915
of which Furniture and vehicles: +€2,942
- Deferred charges and accrued income -€1,881
down €1,881 (-63.7%), from €2,955 to €1,073
- Other debts -€4,201
down €4,201 (-15.3%), from €27,400 to €23,199
- Trade debts -€4,034
down €4,034 (-64.5%), from €6,256 to €2,221
- Tax, wage and social debts +€1,965
up €1,965 (+6.3%), from €31,400 to €33,365
of which Taxes: +€1,965
- Gross operating margin +€9,072
up €9,072 (+15.4%), from €58,920 to €67,992
- Financial charges -€7,984
down €7,984 (-52.5%), from €15,206 to €7,221
of which Non-recurring financial charges: -€7,365
- Taxes +€3,267
up €3,267 (+32.1%), from €10,180 to €13,446
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 | €111,556 | €105,309 | -€6,246 | -5.6% |
| Fixed assets | 21/28 | €14,455 | €17,940 | +€3,485 | +24.1% |
| Tangible fixed assets | 22/27 | €14,430 | €17,915 | +€3,485 | +24.2% |
| Plant, machinery and equipment | 23 | €0 | €1,032 | +€1,032 | |
| Furniture and vehicles | 24 | €9,756 | €12,698 | +€2,942 | +30.2% |
| Other tangible fixed assets | 26 | €4,674 | €4,185 | -€489 | -10.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €97,101 | €87,369 | -€9,732 | -10.0% |
| Amounts receivable within one year | 40/41 | €68,499 | €18,335 | -€50,164 | -73.2% |
| Trade receivables | 40 | €63,607 | €18,335 | -€45,271 | -71.2% |
| Other amounts receivable | 41 | €4,893 | - | -€4,893 | |
| Cash at bank and in hand | 54/58 | €25,647 | €67,960 | +€42,313 | +165% |
| Deferred charges and accrued income | 490/1 | €2,955 | €1,073 | -€1,881 | -63.7% |
| Total equity and liabilities | 10/49 | €111,556 | €105,309 | -€6,246 | -5.6% |
| Equity | 10/15 | €46,500 | €46,524 | +€24 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,300 | €40,324 | +€24 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,440 | €38,464 | +€24 | +0.1% |
| Amounts payable | 17/49 | €65,056 | €58,785 | -€6,271 | -9.6% |
| Amounts payable within one year | 42/48 | €65,056 | €58,785 | -€6,271 | -9.6% |
| Trade debts | 44 | €6,256 | €2,221 | -€4,034 | -64.5% |
| Suppliers | 440/4 | €6,256 | €2,221 | -€4,034 | -64.5% |
| Taxes, remuneration and social security | 45 | €31,400 | €33,365 | +€1,965 | +6.3% |
| Taxes | 450/3 | €30,900 | €32,865 | +€1,965 | +6.4% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €27,400 | €23,199 | -€4,201 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,122 | €6,775 | +€653 | +10.7% |
| Gross operating margin | 9900 | €58,920 | €67,992 | +€9,072 | +15.4% |
| Operating profit (loss) | 9901 | €52,798 | €61,217 | +€8,419 | +15.9% |
| Financial income | 75/76B | - | €675 | +€675 | |
| Recurring financial income | 75 | - | €675 | +€675 | |
| Financial charges | 65/66B | €15,206 | €7,221 | -€7,984 | -52.5% |
| Recurring financial charges | 65 | €7,841 | €7,221 | -€619 | -7.9% |
| Non-recurring financial charges | 66B | €7,365 | - | -€7,365 | |
| Profit (loss) for the period before taxes | 9903 | €37,592 | €54,671 | +€17,078 | +45.4% |
| Income taxes | 67/77 | €10,180 | €13,446 | +€3,267 | +32.1% |
| Profit (loss) for the period | 9904 | €27,412 | €41,224 | +€13,812 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,412 | €41,224 | +€13,812 | +50.4% |
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 29 October 2026 via checked.be.