ECJ 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.
ECJ Automation
Largest movements
- Stocks and contracts -€56,952
down €56,952 (-42.5%), from €133,870 to €76,917
of which Contracts in progress: -€49,577
- Tangible fixed assets -€51,534
down €51,534 (-8.0%), from €641,749 to €590,215
- Receivables within one year +€18,934
up €18,934 (+20.3%), from €93,056 to €111,990
of which Other amounts receivable: +€22,731
- Cash -€16,709
down €16,709 (-45.1%), from €37,038 to €20,329
- Short-term financial debts -€125,000
no longer reported in 2025 (was €125,000)
- Other debts +€109,831
up €109,831 (+64835.1%), from €169 to €110,000
- Trade debts -€76,655
down €76,655 (-38.9%), from €196,849 to €120,194
- Tax, wage and social debts -€60,648
down €60,648 (-78.5%), from €77,266 to €16,618
of which Remuneration and social security: -€32,963
- Current portion of long-term debt +€59,567
up €59,567 (+180.9%), from €32,921 to €92,488
- Staff costs -€100,286
down €100,286 (-45.1%), from €222,403 to €122,117
- Gross operating margin -€18,555
down €18,555 (-6.9%), from €269,260 to €250,705
- Other operating charges +€18,366
up €18,366 (+809.0%), from €2,270 to €20,636
- Depreciation +€10,729
up €10,729 (+26.3%), from €40,805 to €51,534
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €908,903 | €799,451 | -€109,452 | -12.0% |
| Fixed assets | 21/28 | €641,749 | €590,215 | -€51,534 | -8.0% |
| Tangible fixed assets | 22/27 | €641,749 | €590,215 | -€51,534 | -8.0% |
| Land and buildings | 22 | €641,749 | €590,215 | -€51,534 | -8.0% |
| Current assets | 29/58 | €267,154 | €209,236 | -€57,918 | -21.7% |
| Stocks and contracts in progress | 3 | €133,870 | €76,917 | -€56,952 | -42.5% |
| Stocks | 30/36 | €32,566 | €25,191 | -€7,375 | -22.6% |
| Contracts in progress | 37 | €101,303 | €51,726 | -€49,577 | -48.9% |
| Amounts receivable within one year | 40/41 | €93,056 | €111,990 | +€18,934 | +20.3% |
| Trade receivables | 40 | €89,138 | €85,341 | -€3,798 | -4.3% |
| Other amounts receivable | 41 | €3,918 | €26,649 | +€22,731 | +580.2% |
| Cash at bank and in hand | 54/58 | €37,038 | €20,329 | -€16,709 | -45.1% |
| Deferred charges and accrued income | 490/1 | €3,190 | - | -€3,190 | |
| Total equity and liabilities | 10/49 | €908,903 | €799,451 | -€109,452 | -12.0% |
| Equity | 10/15 | -€38,032 | -€4,476 | +€33,556 | +88.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,288 | €55,288 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €53,428 | €55,288 | +€1,860 | +3.5% |
| Profit (loss) carried forward | 14 | -€111,919 | -€78,364 | +€33,556 | +30.0% |
| Amounts payable | 17/49 | €946,934 | €803,927 | -€143,007 | -15.1% |
| Amounts payable after more than one year | 17 | €511,191 | €464,190 | -€47,001 | -9.2% |
| Financial debts | 170/4 | €511,191 | €464,190 | -€47,001 | -9.2% |
| Amounts payable within one year | 42/48 | €432,205 | €339,737 | -€92,468 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €32,921 | €92,488 | +€59,567 | +180.9% |
| Financial debts | 43 | €125,000 | - | -€125,000 | |
| Credit institutions | 430/8 | €125,000 | - | -€125,000 | |
| Trade debts | 44 | €196,849 | €120,194 | -€76,655 | -38.9% |
| Suppliers | 440/4 | €196,849 | €120,194 | -€76,655 | -38.9% |
| Advances received on contracts in progress | 46 | - | €437 | +€437 | |
| Taxes, remuneration and social security | 45 | €77,266 | €16,618 | -€60,648 | -78.5% |
| Taxes | 450/3 | €28,104 | €418 | -€27,686 | -98.5% |
| Remuneration and social security | 454/9 | €49,163 | €16,200 | -€32,963 | -67.0% |
| Other amounts payable | 47/48 | €169 | €110,000 | +€109,831 | +64835.1% |
| Accrued charges and deferred income | 492/3 | €3,538 | - | -€3,538 | |
| Remuneration, social security and pensions | 62 | €222,403 | €122,117 | -€100,286 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,805 | €51,534 | +€10,729 | +26.3% |
| Other operating charges | 640/8 | €2,270 | €20,636 | +€18,366 | +809.0% |
| Gross operating margin | 9900 | €269,260 | €250,705 | -€18,555 | -6.9% |
| Operating profit (loss) | 9901 | €3,781 | €56,418 | +€52,637 | +1392.0% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €22,087 | €21,759 | -€328 | -1.5% |
| Recurring financial charges | 65 | €22,087 | €21,759 | -€328 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,297 | €34,659 | +€52,956 | |
| Income taxes | 67/77 | - | €1,103 | +€1,103 | |
| Profit (loss) for the period | 9904 | -€18,297 | €33,556 | +€51,853 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,297 | €33,556 | +€51,853 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.