C.S. 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.
C.S. Automation
Largest movements
- Receivables within one year -€45,303
down €45,303 (-10.1%), from €448,771 to €403,468
of which Trade receivables: -€63,072
- Stocks and contracts -€27,500
down €27,500 (-100%), from €27,500 to €0
- Cash +€26,483
up €26,483, from €0 to €26,483
mainly Net result for the year (+€70,464) and Receivables within one year (+€45,303)
- Tangible fixed assets -€8,337
down €8,337 (-11.2%), from €74,205 to €65,868
of which Plant, machinery and equipment: -€7,829
- Accrued charges and deferred income -€86,993
down €86,993 (-83.3%), from €104,493 to €17,500
- Reserves +€70,464
up €70,464 (+17.2%), from €410,424 to €480,888
of which Distributable reserves: +€70,464
- Trade debts -€46,034
down €46,034 (-51.2%), from €89,914 to €43,881
- Tax, wage and social debts +€15,274
up €15,274 (+55.8%), from €27,384 to €42,658
of which Taxes: +€15,020
- Debts after one year -€11,223
down €11,223 (-38.7%), from €29,023 to €17,800
- Gross operating margin +€48,329
up €48,329 (+26.9%), from €179,896 to €228,225
- Write-downs -€22,550
down €22,550, from €20,247 to -€2,303
- Staff costs +€22,226
up €22,226 (+22.6%), from €98,433 to €120,659
- Taxes +€15,908
up €15,908 (+116%), from €13,723 to €29,632
- Depreciation -€2,377
down €2,377 (-14.2%), from €16,704 to €14,328
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 | €692,630 | €632,549 | -€60,081 | -8.7% |
| Fixed assets | 21/28 | €74,825 | €66,488 | -€8,337 | -11.1% |
| Tangible fixed assets | 22/27 | €74,205 | €65,868 | -€8,337 | -11.2% |
| Plant, machinery and equipment | 23 | €62,713 | €54,884 | -€7,829 | -12.5% |
| Furniture and vehicles | 24 | €11,492 | €10,984 | -€508 | -4.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €617,805 | €566,061 | -€51,744 | -8.4% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €27,500 | €0 | -€27,500 | -100% |
| Stocks | 30/36 | €27,500 | €0 | -€27,500 | -100% |
| Amounts receivable within one year | 40/41 | €448,771 | €403,468 | -€45,303 | -10.1% |
| Trade receivables | 40 | €157,913 | €94,841 | -€63,072 | -39.9% |
| Other amounts receivable | 41 | €290,858 | €308,627 | +€17,770 | +6.1% |
| Cash at bank and in hand | 54/58 | €0 | €26,483 | +€26,483 | |
| Deferred charges and accrued income | 490/1 | €21,534 | €16,110 | -€5,424 | -25.2% |
| Total equity and liabilities | 10/49 | €692,630 | €632,549 | -€60,081 | -8.7% |
| Equity | 10/15 | €429,024 | €499,488 | +€70,464 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €410,424 | €480,888 | +€70,464 | +17.2% |
| 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 | €408,564 | €479,028 | +€70,464 | +17.2% |
| Amounts payable | 17/49 | €263,606 | €133,062 | -€130,544 | -49.5% |
| Amounts payable after more than one year | 17 | €29,023 | €17,800 | -€11,223 | -38.7% |
| Financial debts | 170/4 | €29,023 | €17,800 | -€11,223 | -38.7% |
| Amounts payable within one year | 42/48 | €130,090 | €97,762 | -€32,328 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €10,734 | €11,223 | +€489 | +4.6% |
| Financial debts | 43 | €2,058 | €0 | -€2,058 | -100% |
| Credit institutions | 430/8 | €2,058 | €0 | -€2,058 | -100% |
| Trade debts | 44 | €89,914 | €43,881 | -€46,034 | -51.2% |
| Suppliers | 440/4 | €89,914 | €43,881 | -€46,034 | -51.2% |
| Taxes, remuneration and social security | 45 | €27,384 | €42,658 | +€15,274 | +55.8% |
| Taxes | 450/3 | €17,998 | €33,018 | +€15,020 | +83.5% |
| Remuneration and social security | 454/9 | €9,386 | €9,640 | +€254 | +2.7% |
| Accrued charges and deferred income | 492/3 | €104,493 | €17,500 | -€86,993 | -83.3% |
| Remuneration, social security and pensions | 62 | €98,433 | €120,659 | +€22,226 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,704 | €14,328 | -€2,377 | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,247 | -€2,303 | -€22,550 | |
| Other operating charges | 640/8 | €743 | €1,582 | +€838 | +113% |
| Gross operating margin | 9900 | €179,896 | €228,225 | +€48,329 | +26.9% |
| Operating profit (loss) | 9901 | €43,768 | €93,959 | +€50,191 | +115% |
| Financial income | 75/76B | €10,282 | €12,323 | +€2,042 | +19.9% |
| Recurring financial income | 75 | €10,282 | €12,323 | +€2,042 | +19.9% |
| Financial charges | 65/66B | €5,704 | €6,187 | +€483 | +8.5% |
| Recurring financial charges | 65 | €5,704 | €6,187 | +€483 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €48,346 | €100,095 | +€51,749 | +107% |
| Income taxes | 67/77 | €13,723 | €29,632 | +€15,908 | +116% |
| Profit (loss) for the period | 9904 | €34,623 | €70,464 | +€35,841 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €34,623 | €70,464 | +€35,841 | +104% |
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 30 October 2026 via checked.be.