EUTOMATION-SCANSYS: 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.
EUTOMATION-SCANSYS
Largest movements
- Current investments -€1.5m
down €1.5m (-100%), from €1.5m to €0
- Cash +€532,268
up €532,268 (+97.8%), from €544,025 to €1.1m
mainly Current investments (+€1.5m) and Net result for the year (+€714,076)
- Receivables within one year -€385,882
down €385,882 (-21.6%), from €1.8m to €1.4m
of which Trade receivables: -€410,850
- Financial fixed assets +€150,000
up €150,000 (+14.3%), from €1.1m to €1.2m
- Tangible fixed assets -€137,429
down €137,429 (-11.4%), from €1.2m to €1.1m
of which Land and buildings: -€87,820
- Advances received -€1.2m
down €1.2m (-78.1%), from €1.6m to €344,115
- Profit (loss) carried forward +€129,876
up €129,876 (+4.6%), from €2.8m to €3.0m
- Debts after one year -€113,136
down €113,136 (-14.7%), from €772,024 to €658,888
- Other debts -€105,265
down €105,265 (-17.2%), from €610,533 to €505,268
- Trade debts +€89,705
up €89,705 (+21.8%), from €411,087 to €500,791
- Staff costs +€171,052
up €171,052 (+6.9%), from €2.5m to €2.7m
- Write-downs +€63,509
up €63,509, from -€42,911 to €20,598
- Taxes -€52,707
down €52,707 (-18.5%), from €284,998 to €232,291
- Gross operating margin -€51,750
down €51,750 (-1.4%), from €3.8m to €3.8m
- Depreciation -€38,653
down €38,653 (-15.4%), from €251,622 to €212,969
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 | €7,350,748 | €6,093,061 | -€1.3m | -17.1% |
| Fixed assets | 21/28 | €2,268,158 | €2,281,846 | +€13,688 | +0.6% |
| Intangible fixed assets | 21 | €10,840 | €11,957 | +€1,117 | +10.3% |
| Tangible fixed assets | 22/27 | €1,207,268 | €1,069,838 | -€137,429 | -11.4% |
| Land and buildings | 22 | €944,383 | €856,562 | -€87,820 | -9.3% |
| Plant, machinery and equipment | 23 | €138,066 | €109,298 | -€28,768 | -20.8% |
| Furniture and vehicles | 24 | €124,819 | €103,978 | -€20,841 | -16.7% |
| Financial fixed assets | 28 | €1,050,050 | €1,200,050 | +€150,000 | +14.3% |
| Current assets | 29/58 | €5,082,590 | €3,811,216 | -€1.3m | -25.0% |
| Stocks and contracts in progress | 3 | €1,192,400 | €1,273,625 | +€81,225 | +6.8% |
| Stocks | 30/36 | €35,895 | €39,480 | +€3,585 | +10.0% |
| Contracts in progress | 37 | €1,156,505 | €1,234,145 | +€77,640 | +6.7% |
| Amounts receivable within one year | 40/41 | €1,788,187 | €1,402,305 | -€385,882 | -21.6% |
| Trade receivables | 40 | €1,761,525 | €1,350,675 | -€410,850 | -23.3% |
| Other amounts receivable | 41 | €26,662 | €51,631 | +€24,969 | +93.6% |
| Current investments | 50/53 | €1,515,000 | €0 | -€1.5m | -100% |
| Cash at bank and in hand | 54/58 | €544,025 | €1,076,292 | +€532,268 | +97.8% |
| Deferred charges and accrued income | 490/1 | €42,979 | €58,993 | +€16,014 | +37.3% |
| Total equity and liabilities | 10/49 | €7,350,748 | €6,093,061 | -€1.3m | -17.1% |
| Equity | 10/15 | €3,299,835 | €3,505,147 | +€205,312 | +6.2% |
| Contributions | 10/11 | €285,671 | €285,671 | = | 0.0% |
| Reserves | 13 | €105,250 | €189,450 | +€84,200 | +80.0% |
| Tax-exempt reserves | 132 | €105,250 | €189,450 | +€84,200 | +80.0% |
| Profit (loss) carried forward | 14 | €2,827,052 | €2,956,928 | +€129,876 | +4.6% |
| Investment grants | 15 | €81,862 | €73,099 | -€8,764 | -10.7% |
| Amounts payable | 17/49 | €4,050,914 | €2,587,915 | -€1.5m | -36.1% |
| Amounts payable after more than one year | 17 | €772,024 | €658,888 | -€113,136 | -14.7% |
| Financial debts | 170/4 | €772,024 | €658,888 | -€113,136 | -14.7% |
| Amounts payable within one year | 42/48 | €3,253,249 | €1,891,666 | -€1.4m | -41.9% |
| Current portion of amounts payable after more than one year | 42 | €152,634 | €113,136 | -€39,498 | -25.9% |
| Trade debts | 44 | €411,087 | €500,791 | +€89,705 | +21.8% |
| Suppliers | 440/4 | €411,087 | €500,791 | +€89,705 | +21.8% |
| Advances received on contracts in progress | 46 | €1,572,217 | €344,115 | -€1.2m | -78.1% |
| Taxes, remuneration and social security | 45 | €506,778 | €428,355 | -€78,424 | -15.5% |
| Taxes | 450/3 | €51,724 | €30,726 | -€20,998 | -40.6% |
| Remuneration and social security | 454/9 | €455,054 | €397,629 | -€57,426 | -12.6% |
| Other amounts payable | 47/48 | €610,533 | €505,268 | -€105,265 | -17.2% |
| Accrued charges and deferred income | 492/3 | €25,641 | €37,361 | +€11,720 | +45.7% |
| Non-recurring operating income | 76A | €2,262 | €21,968 | +€19,705 | +871% |
| Remuneration, social security and pensions | 62 | €2,485,437 | €2,656,489 | +€171,052 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251,622 | €212,969 | -€38,653 | -15.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€42,911 | €20,598 | +€63,509 | |
| Other operating charges | 640/8 | €26,902 | €29,535 | +€2,633 | +9.8% |
| Non-recurring operating charges | 66A | €11,700 | €0 | -€11,700 | -100% |
| Gross operating margin | 9900 | €3,829,869 | €3,778,119 | -€51,750 | -1.4% |
| Operating profit (loss) | 9901 | €1,097,119 | €858,528 | -€238,591 | -21.7% |
| Financial income | 75/76B | €110,446 | €116,677 | +€6,231 | +5.6% |
| Recurring financial income | 75 | €110,446 | €116,677 | +€6,231 | +5.6% |
| Financial charges | 65/66B | €33,629 | €28,838 | -€4,791 | -14.2% |
| Recurring financial charges | 65 | €33,629 | €28,838 | -€4,791 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €1,173,936 | €946,367 | -€227,569 | -19.4% |
| Income taxes | 67/77 | €284,998 | €232,291 | -€52,707 | -18.5% |
| Profit (loss) for the period | 9904 | €888,937 | €714,076 | -€174,861 | -19.7% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €84,200 | -€21,050 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €783,687 | €629,876 | -€153,811 | -19.6% |
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 1 November 2026 via checked.be.