EQUIPMENT MACHINE TOOLS: 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.
EQUIPMENT MACHINE TOOLS
Largest movements
- Receivables within one year -€64,404
down €64,404 (-9.7%), from €665,414 to €601,010
of which Trade receivables: -€57,677
- Tangible fixed assets -€35,919
down €35,919 (-25.2%), from €142,747 to €106,828
of which Furniture and vehicles: -€36,400
- Trade debts -€55,945
down €55,945 (-32.4%), from €172,796 to €116,852
- Short-term financial debts -€24,012
down €24,012 (-29.6%), from €81,166 to €57,154
- Tax, wage and social debts -€14,753
down €14,753 (-44.7%), from €33,013 to €18,260
of which Taxes: -€13,788
- Current portion of long-term debt -€8,148
down €8,148 (-32.7%), from €24,907 to €16,759
- Staff costs +€8,051
up €8,051 (+219%), from €3,683 to €11,734
- Taxes -€7,773
down €7,773 (-23.6%), from €32,888 to €25,116
- Depreciation -€6,122
down €6,122 (-42.4%), from €14,423 to €8,301
- Other operating charges -€2,122
down €2,122 (-39.0%), from €5,438 to €3,316
- Gross operating margin +€1,697
up €1,697 (+2.4%), from €71,491 to €73,188
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €810,607 | €708,685 | -€101,921 | -12.6% |
| Fixed assets | 21/28 | €143,522 | €107,603 | -€35,919 | -25.0% |
| Tangible fixed assets | 22/27 | €142,747 | €106,828 | -€35,919 | -25.2% |
| Land and buildings | 22 | €97,245 | €96,411 | -€834 | -0.9% |
| Plant, machinery and equipment | 23 | €510 | €1,825 | +€1,315 | +258% |
| Furniture and vehicles | 24 | €44,992 | €8,592 | -€36,400 | -80.9% |
| Financial fixed assets | 28 | €775 | €775 | = | 0.0% |
| Current assets | 29/58 | €667,085 | €601,083 | -€66,002 | -9.9% |
| Amounts receivable within one year | 40/41 | €665,414 | €601,010 | -€64,404 | -9.7% |
| Trade receivables | 40 | €385,290 | €327,612 | -€57,677 | -15.0% |
| Other amounts receivable | 41 | €280,124 | €273,397 | -€6,726 | -2.4% |
| Deferred charges and accrued income | 490/1 | €1,671 | €73 | -€1,598 | -95.6% |
| Total equity and liabilities | 10/49 | €810,607 | €708,685 | -€101,921 | -12.6% |
| Equity | 10/15 | €441,195 | €445,920 | +€4,725 | +1.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €69,979 | €69,979 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €68,119 | €68,119 | = | 0.0% |
| Profit (loss) carried forward | 14 | €352,467 | €357,192 | +€4,725 | +1.3% |
| Amounts payable | 17/49 | €369,411 | €262,765 | -€106,646 | -28.9% |
| Amounts payable after more than one year | 17 | €42,441 | €37,338 | -€5,103 | -12.0% |
| Financial debts | 170/4 | €42,441 | €37,338 | -€5,103 | -12.0% |
| Amounts payable within one year | 42/48 | €311,882 | €209,024 | -€102,858 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €24,907 | €16,759 | -€8,148 | -32.7% |
| Financial debts | 43 | €81,166 | €57,154 | -€24,012 | -29.6% |
| Credit institutions | 430/8 | €81,166 | €57,154 | -€24,012 | -29.6% |
| Trade debts | 44 | €172,796 | €116,852 | -€55,945 | -32.4% |
| Suppliers | 440/4 | €172,796 | €116,852 | -€55,945 | -32.4% |
| Taxes, remuneration and social security | 45 | €33,013 | €18,260 | -€14,753 | -44.7% |
| Taxes | 450/3 | €32,048 | €18,260 | -€13,788 | -43.0% |
| Remuneration and social security | 454/9 | €965 | €0 | -€965 | -100% |
| Accrued charges and deferred income | 492/3 | €15,088 | €16,402 | +€1,314 | +8.7% |
| Non-recurring operating income | 76A | €2,357 | €0 | -€2,357 | -100% |
| Remuneration, social security and pensions | 62 | €3,683 | €11,734 | +€8,051 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,423 | €8,301 | -€6,122 | -42.4% |
| Other operating charges | 640/8 | €5,438 | €3,316 | -€2,122 | -39.0% |
| Non-recurring operating charges | 66A | - | €10,585 | +€10,585 | |
| Gross operating margin | 9900 | €71,491 | €73,188 | +€1,697 | +2.4% |
| Operating profit (loss) | 9901 | €47,947 | €39,252 | -€8,695 | -18.1% |
| Financial income | 75/76B | €3,350 | €1,686 | -€1,664 | -49.7% |
| Recurring financial income | 75 | €3,350 | €1,686 | -€1,664 | -49.7% |
| Financial charges | 65/66B | €9,461 | €11,097 | +€1,636 | +17.3% |
| Recurring financial charges | 65 | €9,461 | €11,097 | +€1,636 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €41,835 | €29,841 | -€11,994 | -28.7% |
| Income taxes | 67/77 | €32,888 | €25,116 | -€7,773 | -23.6% |
| Profit (loss) for the period | 9904 | €8,947 | €4,725 | -€4,222 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,947 | €4,725 | -€4,222 | -47.2% |
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 27 October 2026 via checked.be.