ELECTRO MECHANICAL DESIGN: 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.
ELECTRO MECHANICAL DESIGN
Largest movements
- Cash +€29,998
up €29,998 (+65.7%), from €45,633 to €75,631
mainly Receivables within one year (+€14,770) and Net result for the year (+€10,844)
- Receivables within one year -€14,770
down €14,770 (-76.8%), from €19,232 to €4,462
of which Trade receivables: -€10,065
- Reserves +€10,840
up €10,840 (+3.8%), from €284,670 to €295,510
of which Distributable reserves: +€10,840
- Other debts +€6,466
new in 2025: €6,466
- Gross operating margin -€34,733
down €34,733, from €23,029 to -€11,704
- Financial income +€31,066
up €31,066 (+2539.9%), from €1,223 to €32,289
- Taxes +€3,620
up €3,620 (+588.6%), from €615 to €4,235
- Financial charges +€685
up €685 (+17.3%), from €3,952 to €4,637
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 | €407,316 | €426,306 | +€18,990 | +4.7% |
| Fixed assets | 21/28 | €102,994 | €102,513 | -€481 | -0.5% |
| Tangible fixed assets | 22/27 | €2,994 | €2,513 | -€481 | -16.1% |
| Land and buildings | 22 | €0 | €0 | -€0 | -100.0% |
| Plant, machinery and equipment | 23 | €2,994 | €2,513 | -€481 | -16.1% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €304,322 | €323,793 | +€19,471 | +6.4% |
| Amounts receivable within one year | 40/41 | €19,232 | €4,462 | -€14,770 | -76.8% |
| Trade receivables | 40 | €14,528 | €4,462 | -€10,065 | -69.3% |
| Other amounts receivable | 41 | €4,705 | €0 | -€4,705 | -100.0% |
| Current investments | 50/53 | €239,456 | €242,113 | +€2,657 | +1.1% |
| Cash at bank and in hand | 54/58 | €45,633 | €75,631 | +€29,998 | +65.7% |
| Deferred charges and accrued income | 490/1 | - | €1,587 | +€1,587 | |
| Total equity and liabilities | 10/49 | €407,316 | €426,306 | +€18,990 | +4.7% |
| Equity | 10/15 | €303,343 | €314,187 | +€10,844 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €284,670 | €295,510 | +€10,840 | +3.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €284,670 | €295,510 | +€10,840 | +3.8% |
| Profit (loss) carried forward | 14 | €73 | €77 | +€4 | +5.7% |
| Amounts payable | 17/49 | €103,973 | €112,119 | +€8,146 | +7.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €103,973 | €112,119 | +€8,146 | +7.8% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €1,861 | €2,500 | +€639 | +34.3% |
| Suppliers | 440/4 | €1,861 | €2,500 | +€639 | +34.3% |
| Taxes, remuneration and social security | 45 | €2,112 | €3,154 | +€1,042 | +49.3% |
| Taxes | 450/3 | €2,112 | €3,154 | +€1,042 | +49.3% |
| Other amounts payable | 47/48 | - | €6,466 | +€6,466 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €481 | -€25 | -4.9% |
| Other operating charges | 640/8 | €308 | €387 | +€79 | +25.6% |
| Gross operating margin | 9900 | €23,029 | -€11,704 | -€34,733 | |
| Operating profit (loss) | 9901 | €22,215 | -€12,572 | -€34,787 | |
| Financial income | 75/76B | €1,223 | €32,289 | +€31,066 | +2539.9% |
| Recurring financial income | 75 | €1,223 | €32,289 | +€31,066 | +2539.9% |
| Financial charges | 65/66B | €3,952 | €4,637 | +€685 | +17.3% |
| Recurring financial charges | 65 | €3,952 | €4,637 | +€685 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €19,485 | €15,079 | -€4,406 | -22.6% |
| Income taxes | 67/77 | €615 | €4,235 | +€3,620 | +588.6% |
| Profit (loss) for the period | 9904 | €18,870 | €10,844 | -€8,026 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,870 | €10,844 | -€8,026 | -42.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.