E-MAT AUTOMATION: what changed
E-MAT AUTOMATION
Largest movements
- Cash +€155,769
up €155,769 (+42.2%), from €369,483 to €525,252
mainly Receivables within one year (+€152,524) and Net result for the year (+€107,961)
- Receivables within one year -€152,524
down €152,524 (-34.3%), from €444,156 to €291,632
of which Trade receivables: -€126,946
- Tangible fixed assets +€48,782
up €48,782 (+299%), from €16,340 to €65,122
of which Plant, machinery and equipment: +€38,322
- Stocks and contracts -€38,523
down €38,523 (-15.3%), from €251,410 to €212,888
of which Contracts in progress: -€39,158
- Reserves +€107,961
up €107,961 (+50.6%), from €213,494 to €321,455
of which Distributable reserves: +€107,961
- Debts after one year -€63,386
down €63,386 (-49.9%), from €127,048 to €63,662
- Current portion of long-term debt +€53,793
new in 2025: €53,793
- Trade debts -€42,904
down €42,904 (-7.1%), from €600,211 to €557,307
- Tax, wage and social debts -€21,291
down €21,291 (-25.1%), from €84,873 to €63,581
of which Taxes: -€20,659
- Gross operating margin -€24,281
down €24,281 (-4.3%), from €570,722 to €546,440
- Taxes -€11,102
down €11,102 (-20.4%), from €54,427 to €43,326
- Staff costs +€8,978
up €8,978 (+2.5%), from €356,701 to €365,679
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,096,271 | €1,110,481 | +€14,211 | +1.3% |
| Fixed assets | 21/28 | €16,340 | €65,122 | +€48,782 | +299% |
| Tangible fixed assets | 22/27 | €16,340 | €65,122 | +€48,782 | +299% |
| Plant, machinery and equipment | 23 | €1,503 | €39,825 | +€38,322 | +2,549% |
| Furniture and vehicles | 24 | €14,837 | €25,297 | +€10,461 | +70.5% |
| Current assets | 29/58 | €1,079,931 | €1,045,359 | -€34,572 | -3.2% |
| Stocks and contracts in progress | 3 | €251,410 | €212,888 | -€38,523 | -15.3% |
| Stocks | 30/36 | €114,940 | €115,575 | +€635 | +0.6% |
| Contracts in progress | 37 | €136,470 | €97,312 | -€39,158 | -28.7% |
| Amounts receivable within one year | 40/41 | €444,156 | €291,632 | -€152,524 | -34.3% |
| Trade receivables | 40 | €388,926 | €261,980 | -€126,946 | -32.6% |
| Other amounts receivable | 41 | €55,230 | €29,652 | -€25,578 | -46.3% |
| Cash at bank and in hand | 54/58 | €369,483 | €525,252 | +€155,769 | +42.2% |
| Deferred charges and accrued income | 490/1 | €14,882 | €15,587 | +€705 | +4.7% |
| Total equity and liabilities | 10/49 | €1,096,271 | €1,110,481 | +€14,211 | +1.3% |
| Equity | 10/15 | €263,494 | €371,455 | +€107,961 | +41.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €213,494 | €321,455 | +€107,961 | +50.6% |
| Non-distributable reserves | 130/1 | €6,059 | €6,059 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,059 | €6,059 | = | 0.0% |
| Distributable reserves | 133 | €207,435 | €315,396 | +€107,961 | +52.0% |
| Amounts payable | 17/49 | €832,777 | €739,027 | -€93,750 | -11.3% |
| Amounts payable after more than one year | 17 | €127,048 | €63,662 | -€63,386 | -49.9% |
| Financial debts | 170/4 | €127,048 | €63,662 | -€63,386 | -49.9% |
| Amounts payable within one year | 42/48 | €705,729 | €675,365 | -€30,364 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | - | €53,793 | +€53,793 | |
| Financial debts | 43 | €20,000 | - | -€20,000 | |
| Credit institutions | 430/8 | €20,000 | - | -€20,000 | |
| Trade debts | 44 | €600,211 | €557,307 | -€42,904 | -7.1% |
| Suppliers | 440/4 | €600,211 | €557,307 | -€42,904 | -7.1% |
| Taxes, remuneration and social security | 45 | €84,873 | €63,581 | -€21,291 | -25.1% |
| Taxes | 450/3 | €36,863 | €16,204 | -€20,659 | -56.0% |
| Remuneration and social security | 454/9 | €48,010 | €47,378 | -€632 | -1.3% |
| Other amounts payable | 47/48 | €646 | €684 | +€38 | +5.9% |
| Remuneration, social security and pensions | 62 | €356,701 | €365,679 | +€8,978 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,797 | €10,190 | +€2,393 | +30.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,640 | +€5,640 | |
| Other operating charges | 640/8 | €6,172 | €6,748 | +€576 | +9.3% |
| Gross operating margin | 9900 | €570,722 | €546,440 | -€24,281 | -4.3% |
| Operating profit (loss) | 9901 | €200,052 | €158,184 | -€41,868 | -20.9% |
| Financial income | 75/76B | €793 | €749 | -€45 | -5.6% |
| Recurring financial income | 75 | €793 | €749 | -€45 | -5.6% |
| Financial charges | 65/66B | €2,853 | €7,646 | +€4,793 | +168% |
| Recurring financial charges | 65 | €2,853 | €7,646 | +€4,793 | +168% |
| Profit (loss) for the period before taxes | 9903 | €197,992 | €151,286 | -€46,706 | -23.6% |
| Income taxes | 67/77 | €54,427 | €43,326 | -€11,102 | -20.4% |
| Profit (loss) for the period | 9904 | €143,565 | €107,961 | -€35,604 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €143,565 | €107,961 | -€35,604 | -24.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.