AUTOMATISERING HARD & SOFTWARE: what changed
Two fiscal 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.
AUTOMATISERING HARD & SOFTWARE
Largest movements
- Cash +€41,580
up €41,580 (+21.5%), from €193,013 to €234,593
mainly Net result for the year (+€33,277) and Receivables within one year (+€19,098)
- Receivables within one year -€19,098
down €19,098 (-37.9%), from €50,444 to €31,345
of which Other amounts receivable: -€10,011
- Tangible fixed assets -€16,885
down €16,885 (-15.6%), from €108,482 to €91,597
of which Furniture and vehicles: -€16,712
- Tax, wage and social debts -€21,109
down €21,109 (-54.4%), from €38,782 to €17,673
of which Taxes: -€21,109
- Other debts +€18,112
up €18,112 (+203.8%), from €8,888 to €27,000
- Reserves +€6,280
up €6,280 (+1.8%), from €358,350 to €364,630
of which Distributable reserves: +€6,280
- Gross operating margin -€40,600
down €40,600 (-39.5%), from €102,780 to €62,181
- Taxes -€20,952
down €20,952 (-67.2%), from €31,192 to €10,240
- Depreciation +€5,765
up €5,765 (+46.2%), from €12,475 to €18,240
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.
Cash bridge derived
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 | €415,965 | €418,811 | +€2,847 | +0.7% |
| Fixed assets | 21/28 | €108,482 | €91,597 | -€16,885 | -15.6% |
| Tangible fixed assets | 22/27 | €108,482 | €91,597 | -€16,885 | -15.6% |
| Land and buildings | 22 | €1,432 | €1,340 | -€92 | -6.5% |
| Plant, machinery and equipment | 23 | €2,999 | €2,918 | -€81 | -2.7% |
| Furniture and vehicles | 24 | €104,051 | €87,340 | -€16,712 | -16.1% |
| Current assets | 29/58 | €307,482 | €327,214 | +€19,732 | +6.4% |
| Amounts receivable after more than one year | 29 | €58,796 | €56,007 | -€2,789 | -4.7% |
| Other amounts receivable | 291 | €58,796 | €56,007 | -€2,789 | -4.7% |
| Amounts receivable within one year | 40/41 | €50,444 | €31,345 | -€19,098 | -37.9% |
| Trade receivables | 40 | €36,944 | €27,856 | -€9,087 | -24.6% |
| Other amounts receivable | 41 | €13,500 | €3,489 | -€10,011 | -74.2% |
| Cash at bank and in hand | 54/58 | €193,013 | €234,593 | +€41,580 | +21.5% |
| Deferred charges and accrued income | 490/1 | €5,230 | €5,269 | +€39 | +0.7% |
| Total equity and liabilities | 10/49 | €415,965 | €418,811 | +€2,847 | +0.7% |
| Equity | 10/15 | €364,559 | €370,836 | +€6,277 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €358,350 | €364,630 | +€6,280 | +1.8% |
| 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 | €356,490 | €362,770 | +€6,280 | +1.8% |
| Profit (loss) carried forward | 14 | €9 | €6 | -€3 | -35.0% |
| Amounts payable | 17/49 | €51,406 | €47,975 | -€3,430 | -6.7% |
| Amounts payable within one year | 42/48 | €51,406 | €47,255 | -€4,150 | -8.1% |
| Trade debts | 44 | €3,735 | €2,582 | -€1,153 | -30.9% |
| Suppliers | 440/4 | €3,735 | €2,582 | -€1,153 | -30.9% |
| Taxes, remuneration and social security | 45 | €38,782 | €17,673 | -€21,109 | -54.4% |
| Taxes | 450/3 | €36,282 | €15,173 | -€21,109 | -58.2% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €8,888 | €27,000 | +€18,112 | +203.8% |
| Accrued charges and deferred income | 492/3 | - | €720 | +€720 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,475 | €18,240 | +€5,765 | +46.2% |
| Other operating charges | 640/8 | €1,230 | €1,134 | -€95 | -7.8% |
| Gross operating margin | 9900 | €102,780 | €62,181 | -€40,600 | -39.5% |
| Operating profit (loss) | 9901 | €89,075 | €42,806 | -€46,269 | -51.9% |
| Financial income | 75/76B | €1,627 | €1,168 | -€459 | -28.2% |
| Recurring financial income | 75 | €1,627 | €1,168 | -€459 | -28.2% |
| Financial charges | 65/66B | €505 | €458 | -€47 | -9.4% |
| Recurring financial charges | 65 | €505 | €458 | -€47 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €90,197 | €43,516 | -€46,681 | -51.8% |
| Income taxes | 67/77 | €31,192 | €10,240 | -€20,952 | -67.2% |
| Profit (loss) for the period | 9904 | €59,005 | €33,277 | -€25,729 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,005 | €33,277 | -€25,729 | -43.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.