AUTOMATION & ROBOTICS: 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.
What changed
AUTOMATION & ROBOTICS
NACE 28.291, Manufacture of machinery and equipment not elsewhere classified
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.8m
2024 · €5.5m-€2.7m
Equity
€11.4m
2024 · €10.3m+€1.1m
Cash
€150,564
2024 · €172,699-€22,135
Balance sheet total
€20.6m
2024 · €21.2m-€577,206
Largest movements
Assets
- Receivables within one year -€1.2m
down €1.2m (-19.1%), from €6.5m to €5.2m
of which Trade receivables: -€855,403
- Stocks and contracts +€465,876
up €465,876 (+6.1%), from €7.6m to €8.1m
of which Stocks: +€931,816
- Current investments +€268,020
up €268,020 (+14.5%), from €1.8m to €2.1m
- Tangible fixed assets -€221,698
down €221,698 (-16.6%), from €1.3m to €1.1m
of which Furniture and vehicles: -€215,215
Equity and liabilities
- Trade debts -€1.5m
down €1.5m (-37.0%), from €4.1m to €2.6m
- Profit (loss) carried forward +€1.2m
up €1.2m (+25.2%), from €4.9m to €6.1m
- Other debts +€1.1m
up €1.1m (+235%), from €478,963 to €1.6m
- Tax, wage and social debts -€499,277
down €499,277 (-23.0%), from €2.2m to €1.7m
of which Taxes: -€357,097
- Debts after one year -€390,574
down €390,574 (-78.9%), from €495,224 to €104,650
Income statement
- Turnover -€6.8m
down €6.8m (-21.8%), from €31.2m to €24.4m
- Goods and materials -€2.3m
down €2.3m (-23.6%), from €9.6m to €7.3m
of which Purchases: -€1.6m
- Taxes -€910,832
down €910,832 (-72.6%), from €1.3m to €344,463
of which Taxes: -€844,552
- Services and other goods -€732,074
down €732,074 (-11.2%), from €6.5m to €5.8m
- Provisions -€613,144
down €613,144, from €307,490 to -€305,654
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.
Result 2024
€5.5m
Turnover
-€6.8m
Other operating income
-€32,442
Goods and materials
+€2.3m
Services and other goods
+€732,074
Staff costs
+€92,746
Depreciation
-€86,507
Write-downs
+€164,819
Provisions
+€613,144
Other operating charges
+€24,335
Other operating items
-€838,414
Financial income
+€175,626
Financial charges
+€123,394
Taxes
+€910,832
Result 2025
€2.8m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€4.1m
Investment
-€2.2m
Financing
-€1.9m
Cash 2024
€172,699
From operations (derived)
+€4.1m
Net result for the year
+€2.8m
Depreciation
+€2.0m
Stocks and contracts
-€465,876
Receivables within one year
+€1.2m
Deferred charges and accrued income
+€29,621
Provisions
-€305,654
Trade debts
-€1.5m
Tax, wage and social debts
-€499,277
Advances received
-€265,318
Other debts
+€1.1m
Accrued charges and deferred income
-€23,006
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€1.9m
Current investments
-€268,020
Financing
-€1.9m
Debts after one year
-€390,574
Current portion of long-term debt
+€167,837
Contributions, distributions and other
-€1.7m
Cash 2025
€150,564
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,192,568 | €20,615,363 | -€577,206 | -2.7% |
| Formation expenses | 20 | €7,984 | €0 | -€7,984 | -100% |
| Fixed assets | 21/28 | €4,944,582 | €4,926,913 | -€17,669 | -0.4% |
| Intangible fixed assets | 21 | €2,511,426 | €2,686,385 | +€174,959 | +7.0% |
| Tangible fixed assets | 22/27 | €1,336,783 | €1,115,085 | -€221,698 | -16.6% |
| Land and buildings | 22 | €51,915 | €203,067 | +€151,152 | +291% |
| Plant, machinery and equipment | 23 | €331,515 | €188,646 | -€142,869 | -43.1% |
| Furniture and vehicles | 24 | €938,587 | €723,372 | -€215,215 | -22.9% |
| Assets under construction and advance payments | 27 | €14,766 | - | -€14,766 | |
| Financial fixed assets | 28 | €1,096,373 | €1,125,443 | +€29,069 | +2.7% |
| Affiliated companies | 280/1 | €1,096,373 | €1,124,269 | +€27,895 | +2.5% |
| Participating interests | 280 | €1,096,373 | €1,124,269 | +€27,895 | +2.5% |
| Other financial fixed assets | 284/8 | - | €1,174 | +€1,174 | |
| Amounts receivable and cash guarantees | 285/8 | - | €1,174 | +€1,174 | |
| Current assets | 29/58 | €16,240,002 | €15,688,450 | -€551,552 | -3.4% |
| Stocks and contracts in progress | 3 | €7,594,828 | €8,060,704 | +€465,876 | +6.1% |
| Stocks | 30/36 | €4,890,814 | €5,822,630 | +€931,816 | +19.1% |
| Raw materials and consumables | 30/31 | €4,116,214 | €4,421,705 | +€305,491 | +7.4% |
| Work in progress | 32 | €774,600 | €1,400,925 | +€626,325 | +80.9% |
| Contracts in progress | 37 | €2,704,014 | €2,238,074 | -€465,940 | -17.2% |
| Amounts receivable within one year | 40/41 | €6,465,388 | €5,231,695 | -€1.2m | -19.1% |
| Trade receivables | 40 | €5,333,442 | €4,478,039 | -€855,403 | -16.0% |
| Other amounts receivable | 41 | €1,131,946 | €753,656 | -€378,290 | -33.4% |
| Current investments | 50/53 | €1,842,396 | €2,110,416 | +€268,020 | +14.5% |
| Other investments | 51/53 | €1,842,396 | €2,110,416 | +€268,020 | +14.5% |
| Cash at bank and in hand | 54/58 | €172,699 | €150,564 | -€22,135 | -12.8% |
| Deferred charges and accrued income | 490/1 | €164,692 | €135,072 | -€29,621 | -18.0% |
| Total equity and liabilities | 10/49 | €21,192,568 | €20,615,363 | -€577,206 | -2.7% |
| Equity | 10/15 | €10,268,856 | €11,405,082 | +€1.1m | +11.1% |
| Contributions | 10/11 | €92,725 | €92,725 | = | 0.0% |
| Capital | 10 | €92,725 | €92,725 | = | 0.0% |
| Issued capital | 100 | €92,725 | €92,725 | = | 0.0% |
| Reserves | 13 | €4,534,273 | €4,534,273 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,273 | €9,273 | = | 0.0% |
| Legal reserve | 130 | €9,273 | €9,273 | = | 0.0% |
| Distributable reserves | 133 | €4,525,000 | €4,525,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,908,325 | €6,143,579 | +€1.2m | +25.2% |
| Investment grants | 15 | €733,533 | €634,505 | -€99,028 | -13.5% |
| Provisions and deferred taxes | 16 | €613,576 | €307,922 | -€305,654 | -49.8% |
| Provisions for liabilities and charges | 160/5 | €613,576 | €307,922 | -€305,654 | -49.8% |
| Other liabilities and charges | 164/5 | €613,576 | €307,922 | -€305,654 | -49.8% |
| Amounts payable | 17/49 | €10,310,136 | €8,902,359 | -€1.4m | -13.7% |
| Amounts payable after more than one year | 17 | €495,224 | €104,650 | -€390,574 | -78.9% |
| Financial debts | 170/4 | €495,224 | €104,650 | -€390,574 | -78.9% |
| Credit institutions | 173 | €59,139 | €104,650 | +€45,511 | +77.0% |
| Other loans | 174 | €436,085 | - | -€436,085 | |
| Amounts payable within one year | 42/48 | €9,787,741 | €8,793,543 | -€994,199 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €543,116 | €710,952 | +€167,837 | +30.9% |
| Trade debts | 44 | €4,114,163 | €2,591,331 | -€1.5m | -37.0% |
| Suppliers | 440/4 | €4,114,163 | €2,591,331 | -€1.5m | -37.0% |
| Advances received on contracts in progress | 46 | €2,476,086 | €2,210,768 | -€265,318 | -10.7% |
| Taxes, remuneration and social security | 45 | €2,175,414 | €1,676,136 | -€499,277 | -23.0% |
| Taxes | 450/3 | €597,789 | €240,692 | -€357,097 | -59.7% |
| Remuneration and social security | 454/9 | €1,577,624 | €1,435,444 | -€142,180 | -9.0% |
| Other amounts payable | 47/48 | €478,963 | €1,604,356 | +€1.1m | +235% |
| Accrued charges and deferred income | 492/3 | €27,171 | €4,166 | -€23,006 | -84.7% |
| Operating income | 70/76A | €34,048,429 | €26,181,295 | -€7.9m | -23.1% |
| Turnover | 70 | €31,206,814 | €24,393,963 | -€6.8m | -21.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,057,243 | €160,385 | -€896,857 | -84.8% |
| Own construction capitalised | 72 | €1,303,144 | €1,183,644 | -€119,500 | -9.2% |
| Other operating income | 74 | €389,195 | €356,753 | -€32,442 | -8.3% |
| Non-recurring operating income | 76A | €92,034 | €86,550 | -€5,484 | -6.0% |
| Operating charges | 60/66A | €27,918,731 | €23,942,551 | -€4.0m | -14.2% |
| Goods for resale, raw materials and consumables | 60 | €9,555,844 | €7,303,700 | -€2.3m | -23.6% |
| Purchases | 600/8 | €9,058,317 | €7,507,668 | -€1.6m | -17.1% |
| Change in stocks: decrease (increase) | 609 | €497,526 | -€203,967 | -€701,494 | |
| Services and other goods | 61 | €6,523,160 | €5,791,086 | -€732,074 | -11.2% |
| Remuneration, social security and pensions | 62 | €9,301,878 | €9,209,132 | -€92,746 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,888,983 | €1,975,490 | +€86,507 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €63,295 | -€101,523 | -€164,819 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €307,490 | -€305,654 | -€613,144 | |
| Other operating charges | 640/8 | €46,142 | €21,808 | -€24,335 | -52.7% |
| Non-recurring operating charges | 66A | €231,939 | €48,513 | -€183,427 | -79.1% |
| Operating profit (loss) | 9901 | €6,129,698 | €2,238,744 | -€3.9m | -63.5% |
| Financial income | 75/76B | €1,229,352 | €1,404,978 | +€175,626 | +14.3% |
| Recurring financial income | 75 | €1,119,135 | €1,404,978 | +€285,843 | +25.5% |
| Income from financial fixed assets | 750 | €597,509 | €437,745 | -€159,763 | -26.7% |
| Other financial income | 752/9 | €521,626 | €967,233 | +€445,606 | +85.4% |
| Non-recurring financial income | 76B | €110,217 | - | -€110,217 | |
| Financial charges | 65/66B | €583,043 | €459,649 | -€123,394 | -21.2% |
| Recurring financial charges | 65 | €418,043 | €459,649 | +€41,606 | +10.0% |
| Other financial charges | 652/9 | €418,043 | €459,649 | +€41,606 | +10.0% |
| Non-recurring financial charges | 66B | €165,000 | - | -€165,000 | |
| Profit (loss) for the period before taxes | 9903 | €6,776,006 | €3,184,073 | -€3.6m | -53.0% |
| Income taxes | 67/77 | €1,255,296 | €344,463 | -€910,832 | -72.6% |
| Taxes | 670/3 | €1,255,296 | €410,744 | -€844,552 | -67.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €66,281 | +€66,281 | |
| Profit (loss) for the period | 9904 | €5,520,711 | €2,839,609 | -€2.7m | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,520,711 | €2,839,609 | -€2.7m | -48.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.