ELECTRO PROGRAMMATIE & AUTOMATISATIE: 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.
ELECTRO PROGRAMMATIE & AUTOMATISATIE
Largest movements
- Cash +€1,979
up €1,979 (+77.2%), from €2,562 to €4,541
mainly Net result for the year (+€8,896) and Depreciation (+€360)
- Tangible fixed assets +€1,670
up €1,670 (+2.2%), from €76,711 to €78,381
of which Furniture and vehicles: +€1,459
- Reserves +€8,896
up €8,896 (+26.3%), from €33,797 to €42,693
of which Distributable reserves: +€10,896
- Debts after one year -€5,075
down €5,075 (-12.4%), from €40,965 to €35,890
- Gross operating margin +€4,046
up €4,046 (+67.7%), from €5,980 to €10,026
- Depreciation +€126
up €126 (+53.9%), from €234 to €360
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,479 | €85,261 | +€3,783 | +4.6% |
| Fixed assets | 21/28 | €76,711 | €78,381 | +€1,670 | +2.2% |
| Tangible fixed assets | 22/27 | €76,711 | €78,381 | +€1,670 | +2.2% |
| Land and buildings | 22 | €76,244 | €76,244 | = | 0.0% |
| Plant, machinery and equipment | 23 | €467 | €678 | +€211 | +45.1% |
| Furniture and vehicles | 24 | - | €1,459 | +€1,459 | |
| Current assets | 29/58 | €4,768 | €6,880 | +€2,113 | +44.3% |
| Amounts receivable within one year | 40/41 | €2,205 | €2,339 | +€134 | +6.1% |
| Trade receivables | 40 | - | €2,033 | +€2,033 | |
| Other amounts receivable | 41 | €2,205 | €306 | -€1,899 | -86.1% |
| Cash at bank and in hand | 54/58 | €2,562 | €4,541 | +€1,979 | +77.2% |
| Total equity and liabilities | 10/49 | €81,479 | €85,261 | +€3,783 | +4.6% |
| Equity | 10/15 | €40,464 | €49,360 | +€8,896 | +22.0% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €33,797 | €42,693 | +€8,896 | +26.3% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €31,797 | €42,693 | +€10,896 | +34.3% |
| Amounts payable | 17/49 | €41,015 | €35,902 | -€5,113 | -12.5% |
| Amounts payable after more than one year | 17 | €40,965 | €35,890 | -€5,075 | -12.4% |
| Other amounts payable | 178/9 | €40,965 | €35,890 | -€5,075 | -12.4% |
| Amounts payable within one year | 42/48 | €50 | €12 | -€39 | -77.2% |
| Trade debts | 44 | €50 | €12 | -€39 | -77.2% |
| Suppliers | 440/4 | €50 | €12 | -€39 | -77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €360 | +€126 | +53.9% |
| Other operating charges | 640/8 | €715 | €656 | -€59 | -8.3% |
| Gross operating margin | 9900 | €5,980 | €10,026 | +€4,046 | +67.7% |
| Operating profit (loss) | 9901 | €5,031 | €9,011 | +€3,980 | +79.1% |
| Financial charges | 65/66B | €150 | €114 | -€36 | -23.8% |
| Recurring financial charges | 65 | €150 | €114 | -€36 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €4,881 | €8,896 | +€4,015 | +82.3% |
| Profit (loss) for the period | 9904 | €4,881 | €8,896 | +€4,015 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,881 | €8,896 | +€4,015 | +82.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.