BSAutomation: 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.
BSAutomation
Largest movements
- Current investments +€109,065
up €109,065 (+28.1%), from €387,594 to €496,660
- Cash -€39,160
down €39,160 (-46.5%), from €84,253 to €45,093
mainly Contributions, distributions and other (-€150,836) and Current investments (-€109,065)
- Other debts +€132,739
up €132,739 (+269.3%), from €49,284 to €182,023
- Reserves -€49,900
down €49,900 (-13.5%), from €370,160 to €320,260
of which Distributable reserves: -€49,900
- Tax, wage and social debts -€11,358
down €11,358 (-34.4%), from €32,986 to €21,628
of which Taxes: -€11,505
- Gross operating margin +€40,319
up €40,319 (+22.9%), from €176,134 to €216,452
- Taxes +€7,488
up €7,488 (+26.5%), from €28,237 to €35,725
- Depreciation +€5,905
up €5,905 (+26.5%), from €22,287 to €28,191
- Financial income +€2,655
up €2,655 (+119.0%), from €2,232 to €4,887
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 | €692,837 | €760,702 | +€67,865 | +9.8% |
| Fixed assets | 21/28 | €190,764 | €195,438 | +€4,674 | +2.5% |
| Tangible fixed assets | 22/27 | €190,401 | €195,075 | +€4,674 | +2.5% |
| Land and buildings | 22 | €189,398 | €169,567 | -€19,831 | -10.5% |
| Furniture and vehicles | 24 | €1,003 | €25,508 | +€24,505 | +2443.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €502,073 | €565,265 | +€63,191 | +12.6% |
| Amounts receivable within one year | 40/41 | €26,772 | €22,173 | -€4,599 | -17.2% |
| Trade receivables | 40 | €24,725 | €20,151 | -€4,575 | -18.5% |
| Other amounts receivable | 41 | €2,047 | €2,022 | -€24 | -1.2% |
| Current investments | 50/53 | €387,594 | €496,660 | +€109,065 | +28.1% |
| Cash at bank and in hand | 54/58 | €84,253 | €45,093 | -€39,160 | -46.5% |
| Deferred charges and accrued income | 490/1 | €3,454 | €1,339 | -€2,115 | -61.2% |
| Total equity and liabilities | 10/49 | €692,837 | €760,702 | +€67,865 | +9.8% |
| Equity | 10/15 | €606,347 | €555,769 | -€50,578 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €370,160 | €320,260 | -€49,900 | -13.5% |
| Tax-exempt reserves | 132 | €53,400 | €53,400 | = | 0.0% |
| Distributable reserves | 133 | €316,760 | €266,860 | -€49,900 | -15.8% |
| Profit (loss) carried forward | 14 | €215,229 | €215,487 | +€258 | +0.1% |
| Investment grants | 15 | €2,357 | €1,422 | -€936 | -39.7% |
| Amounts payable | 17/49 | €86,490 | €204,933 | +€118,443 | +136.9% |
| Amounts payable within one year | 42/48 | €86,490 | €204,933 | +€118,443 | +136.9% |
| Trade debts | 44 | €4,220 | €1,282 | -€2,938 | -69.6% |
| Suppliers | 440/4 | €4,220 | €1,282 | -€2,938 | -69.6% |
| Taxes, remuneration and social security | 45 | €32,986 | €21,628 | -€11,358 | -34.4% |
| Taxes | 450/3 | €28,132 | €16,627 | -€11,505 | -40.9% |
| Remuneration and social security | 454/9 | €4,854 | €5,001 | +€147 | +3.0% |
| Other amounts payable | 47/48 | €49,284 | €182,023 | +€132,739 | +269.3% |
| Remuneration, social security and pensions | 62 | €54,023 | €54,501 | +€479 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,287 | €28,191 | +€5,905 | +26.5% |
| Other operating charges | 640/8 | €3,017 | €2,620 | -€396 | -13.1% |
| Gross operating margin | 9900 | €176,134 | €216,452 | +€40,319 | +22.9% |
| Operating profit (loss) | 9901 | €96,807 | €131,139 | +€34,332 | +35.5% |
| Financial income | 75/76B | €2,232 | €4,887 | +€2,655 | +119.0% |
| Recurring financial income | 75 | €2,232 | €4,887 | +€2,655 | +119.0% |
| Financial charges | 65/66B | €47 | €43 | -€4 | -8.5% |
| Recurring financial charges | 65 | €47 | €43 | -€4 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €98,992 | €135,983 | +€36,991 | +37.4% |
| Income taxes | 67/77 | €28,237 | €35,725 | +€7,488 | +26.5% |
| Profit (loss) for the period | 9904 | €70,755 | €100,258 | +€29,503 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,755 | €100,258 | +€29,503 | +41.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.