Bert Hebbrecht Automation: 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
Bert Hebbrecht Automation
NACE 62.900, Other information technology and computer services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€29,854
2024 · €25,824+€4,030
Equity
€206,811
2024 · €190,247+€16,564
Cash
€30,397
2024 · €29,067+€1,330
Balance sheet total
€356,499
2024 · €361,598-€5,099
Largest movements
Assets
- Tangible fixed assets -€7,788
down €7,788 (-2.5%), from €309,024 to €301,236
of which Land and buildings: -€7,759
Equity and liabilities
- Debts after one year -€22,906
down €22,906 (-16.8%), from €136,025 to €113,118
- Profit (loss) carried forward +€21,019
up €21,019 (+96.2%), from €21,845 to €42,864
- Reserves -€4,455
down €4,455 (-3.0%), from €149,802 to €145,347
Income statement
- Staff costs -€5,196
no longer reported in 2025 (was €5,196)
- Gross operating margin -€1,864
down €1,864 (-3.3%), from €55,735 to €53,871
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
€25,824
Gross operating margin
-€1,864
Staff costs
+€5,196
Depreciation
+€78
Other operating charges
+€291
Financial income
+€20
Financial charges
+€190
Taxes
+€118
Result 2025
€29,854
raises the resultlowers the result
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
+€37,219
Investment
€0
Financing
-€35,889
Cash 2024
€29,067
From operations (derived)
+€37,219
Net result for the year
+€29,854
Depreciation
+€7,788
Receivables within one year
-€1,806
Deferred charges and accrued income
+€448
Trade debts
+€641
Tax, wage and social debts
-€580
Other debts
+€876
Financing
-€35,889
Debts after one year
-€22,906
Current portion of long-term debt
+€307
Contributions, distributions and other
-€13,290
Cash 2025
€30,397
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €361,598 | €356,499 | -€5,099 | -1.4% |
| Fixed assets | 21/28 | €309,024 | €301,236 | -€7,788 | -2.5% |
| Tangible fixed assets | 22/27 | €309,024 | €301,236 | -€7,788 | -2.5% |
| Land and buildings | 22 | €308,995 | €301,236 | -€7,759 | -2.5% |
| Furniture and vehicles | 24 | €29 | €0 | -€29 | -100% |
| Current assets | 29/58 | €52,574 | €55,263 | +€2,688 | +5.1% |
| Amounts receivable within one year | 40/41 | €21,047 | €22,853 | +€1,806 | +8.6% |
| Trade receivables | 40 | €21,047 | €22,022 | +€975 | +4.6% |
| Other amounts receivable | 41 | €0 | €831 | +€831 | |
| Current investments | 50/53 | €2,012 | €2,012 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,067 | €30,397 | +€1,330 | +4.6% |
| Deferred charges and accrued income | 490/1 | €448 | €0 | -€448 | -100% |
| Total equity and liabilities | 10/49 | €361,598 | €356,499 | -€5,099 | -1.4% |
| Equity | 10/15 | €190,247 | €206,811 | +€16,564 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,802 | €145,347 | -€4,455 | -3.0% |
| Distributable reserves | 133 | €149,802 | €145,347 | -€4,455 | -3.0% |
| Profit (loss) carried forward | 14 | €21,845 | €42,864 | +€21,019 | +96.2% |
| Amounts payable | 17/49 | €171,351 | €149,688 | -€21,663 | -12.6% |
| Amounts payable after more than one year | 17 | €136,025 | €113,118 | -€22,906 | -16.8% |
| Financial debts | 170/4 | €136,025 | €113,118 | -€22,906 | -16.8% |
| Amounts payable within one year | 42/48 | €35,326 | €36,569 | +€1,243 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €22,600 | €22,906 | +€307 | +1.4% |
| Trade debts | 44 | €6,705 | €7,346 | +€641 | +9.6% |
| Suppliers | 440/4 | €6,705 | €7,346 | +€641 | +9.6% |
| Taxes, remuneration and social security | 45 | €5,231 | €4,651 | -€580 | -11.1% |
| Taxes | 450/3 | €5,231 | €4,651 | -€580 | -11.1% |
| Other amounts payable | 47/48 | €791 | €1,667 | +€876 | +111% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €5,196 | - | -€5,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,866 | €7,788 | -€78 | -1.0% |
| Other operating charges | 640/8 | €2,107 | €1,816 | -€291 | -13.8% |
| Gross operating margin | 9900 | €55,735 | €53,871 | -€1,864 | -3.3% |
| Operating profit (loss) | 9901 | €40,566 | €44,268 | +€3,702 | +9.1% |
| Financial income | 75/76B | €0 | €20 | +€20 | |
| Recurring financial income | 75 | €0 | €20 | +€20 | |
| Financial charges | 65/66B | €2,401 | €2,211 | -€190 | -7.9% |
| Recurring financial charges | 65 | €2,401 | €2,211 | -€190 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €38,165 | €42,077 | +€3,912 | +10.3% |
| Income taxes | 67/77 | €12,341 | €12,223 | -€118 | -1.0% |
| Profit (loss) for the period | 9904 | €25,824 | €29,854 | +€4,030 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,824 | €29,854 | +€4,030 | +15.6% |
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 27 October 2026 via checked.be.