EM Automation Technology: 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.
EM Automation Technology
Largest movements
- Receivables within one year +€49,748
up €49,748 (+33.5%), from €148,621 to €198,368
of which Trade receivables: +€29,820
- Cash -€40,804
down €40,804 (-84.8%), from €48,132 to €7,328
mainly Receivables within one year (-€49,748) and Net result for the year (-€12,633)
- Trade debts +€14,278
up €14,278 (+26.1%), from €54,703 to €68,981
- Tax, wage and social debts +€13,552
up €13,552 (+49.0%), from €27,648 to €41,200
of which Taxes: +€14,938
- Profit (loss) carried forward -€12,633
down €12,633 (-13.5%), from €93,876 to €81,244
- Current portion of long-term debt -€5,927
down €5,927 (-49.4%), from €12,000 to €6,073
- Gross operating margin -€147,984
down €147,984 (-92.1%), from €160,608 to €12,625
- Staff costs -€47,354
down €47,354 (-67.7%), from €69,936 to €22,582
- Taxes -€19,484
down €19,484 (-95.5%), from €20,402 to €918
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 | €200,758 | €210,028 | +€9,270 | +4.6% |
| Fixed assets | 21/28 | €3,750 | €3,750 | = | 0.0% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €197,008 | €206,278 | +€9,270 | +4.7% |
| Amounts receivable within one year | 40/41 | €148,621 | €198,368 | +€49,748 | +33.5% |
| Trade receivables | 40 | €87,428 | €117,248 | +€29,820 | +34.1% |
| Other amounts receivable | 41 | €61,193 | €81,121 | +€19,928 | +32.6% |
| Cash at bank and in hand | 54/58 | €48,132 | €7,328 | -€40,804 | -84.8% |
| Deferred charges and accrued income | 490/1 | €255 | €581 | +€327 | +128% |
| Total equity and liabilities | 10/49 | €200,758 | €210,028 | +€9,270 | +4.6% |
| Equity | 10/15 | €106,406 | €93,774 | -€12,633 | -11.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €130 | €130 | = | 0.0% |
| Non-distributable reserves | 130/1 | €130 | €130 | = | 0.0% |
| Reserves not available under the articles | 1311 | €130 | €130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,876 | €81,244 | -€12,633 | -13.5% |
| Amounts payable | 17/49 | €94,351 | €116,254 | +€21,903 | +23.2% |
| Amounts payable within one year | 42/48 | €94,351 | €116,254 | +€21,903 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €6,073 | -€5,927 | -49.4% |
| Trade debts | 44 | €54,703 | €68,981 | +€14,278 | +26.1% |
| Suppliers | 440/4 | €54,703 | €68,981 | +€14,278 | +26.1% |
| Taxes, remuneration and social security | 45 | €27,648 | €41,200 | +€13,552 | +49.0% |
| Taxes | 450/3 | €22,930 | €37,868 | +€14,938 | +65.1% |
| Remuneration and social security | 454/9 | €4,718 | €3,332 | -€1,386 | -29.4% |
| Remuneration, social security and pensions | 62 | €69,936 | €22,582 | -€47,354 | -67.7% |
| Other operating charges | 640/8 | €3,994 | €2,882 | -€1,111 | -27.8% |
| Gross operating margin | 9900 | €160,608 | €12,625 | -€147,984 | -92.1% |
| Operating profit (loss) | 9901 | €86,678 | -€12,840 | -€99,518 | |
| Financial income | 75/76B | €2,838 | €3,856 | +€1,018 | +35.9% |
| Recurring financial income | 75 | €2,838 | €3,856 | +€1,018 | +35.9% |
| Financial charges | 65/66B | €1,328 | €2,731 | +€1,403 | +106% |
| Recurring financial charges | 65 | €1,328 | €2,731 | +€1,403 | +106% |
| Profit (loss) for the period before taxes | 9903 | €88,188 | -€11,715 | -€99,903 | |
| Income taxes | 67/77 | €20,402 | €918 | -€19,484 | -95.5% |
| Profit (loss) for the period | 9904 | €67,787 | -€12,633 | -€80,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,787 | -€12,633 | -€80,419 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.