EMD AUTOMATISATION: 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.
EMD AUTOMATISATION
Largest movements
- Cash -€25,466
down €25,466 (-15.6%), from €163,336 to €137,870
mainly Receivables within one year (-€8,628) and Net result for the year (-€6,300)
- Receivables within one year +€8,628
up €8,628 (+18.9%), from €45,605 to €54,233
of which Other amounts receivable: +€8,628
- Reserves -€6,300
down €6,300 (-3.7%), from €169,427 to €163,126
- Tax, wage and social debts -€5,104
down €5,104 (-100%), from €5,104 to €0
- Trade debts -€3,337
down €3,337 (-24.0%), from €13,881 to €10,543
- Other debts -€2,734
down €2,734 (-100%), from €2,734 to €0
- Gross operating margin +€323
up €323 (+6.2%), from -€5,216 to -€4,893
- Financial charges -€282
down €282 (-75.8%), from €372 to €90
- Other operating charges +€245
up €245 (+20.3%), from €1,209 to €1,454
- Financial income +€137
new in 2025: €137
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 | €209,745 | €192,269 | -€17,476 | -8.3% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €209,695 | €192,219 | -€17,476 | -8.3% |
| Amounts receivable within one year | 40/41 | €45,605 | €54,233 | +€8,628 | +18.9% |
| Trade receivables | 40 | €45,320 | €45,320 | = | 0.0% |
| Other amounts receivable | 41 | €285 | €8,913 | +€8,628 | +3,032% |
| Cash at bank and in hand | 54/58 | €163,336 | €137,870 | -€25,466 | -15.6% |
| Deferred charges and accrued income | 490/1 | €755 | €117 | -€638 | -84.5% |
| Total equity and liabilities | 10/49 | €209,745 | €192,269 | -€17,476 | -8.3% |
| Equity | 10/15 | €188,027 | €181,726 | -€6,300 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,427 | €163,126 | -€6,300 | -3.7% |
| Distributable reserves | 133 | €169,427 | €163,126 | -€6,300 | -3.7% |
| Amounts payable | 17/49 | €21,719 | €10,543 | -€11,175 | -51.5% |
| Amounts payable within one year | 42/48 | €21,719 | €10,543 | -€11,175 | -51.5% |
| Trade debts | 44 | €13,881 | €10,543 | -€3,337 | -24.0% |
| Suppliers | 440/4 | €13,881 | €10,543 | -€3,337 | -24.0% |
| Taxes, remuneration and social security | 45 | €5,104 | €0 | -€5,104 | -100% |
| Taxes | 450/3 | €5,104 | €0 | -€5,104 | -100% |
| Other amounts payable | 47/48 | €2,734 | €0 | -€2,734 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €0 | = | |
| Other operating charges | 640/8 | €1,209 | €1,454 | +€245 | +20.3% |
| Gross operating margin | 9900 | -€5,216 | -€4,893 | +€323 | +6.2% |
| Operating profit (loss) | 9901 | -€6,425 | -€6,347 | +€78 | +1.2% |
| Financial income | 75/76B | - | €137 | +€137 | |
| Recurring financial income | 75 | - | €137 | +€137 | |
| Financial charges | 65/66B | €372 | €90 | -€282 | -75.8% |
| Recurring financial charges | 65 | €372 | €90 | -€282 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,797 | -€6,300 | +€497 | +7.3% |
| Profit (loss) for the period | 9904 | -€6,797 | -€6,300 | +€497 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,797 | -€6,300 | +€497 | +7.3% |
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 16 October 2026 via checked.be.