FSI AUTOMATION: 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.
FSI AUTOMATION
Largest movements
- Tangible fixed assets -€56,547
down €56,547 (-85.2%), from €66,342 to €9,794
of which Furniture and vehicles: -€52,254
- Cash +€45,763
up €45,763 (+294%), from €15,547 to €61,310
mainly Investment in fixed assets (net) (+€49,921) and Depreciation (+€6,627)
- Receivables within one year +€3,001
up €3,001 (+18.7%), from €16,064 to €19,065
of which Trade receivables: +€3,006
- Debts after one year -€11,197
down €11,197 (-37.3%), from €30,047 to €18,850
- Profit (loss) carried forward -€6,328
down €6,328 (-1,299%), from -€487 to -€6,815
- Trade debts +€4,647
up €4,647 (+154%), from €3,022 to €7,669
- Tax, wage and social debts +€3,252
up €3,252 (+42.1%), from €7,729 to €10,981
- Other debts +€1,905
up €1,905 (+40.4%), from €4,720 to €6,625
- Depreciation -€17,674
down €17,674 (-72.7%), from €24,301 to €6,627
- Gross operating margin -€1,879
down €1,879 (-7.2%), from €26,050 to €24,171
- Other operating charges +€1,384
up €1,384 (+162%), from €855 to €2,239
- Taxes +€1,380
up €1,380, from -€1,154 to €226
- Financial charges -€461
down €461 (-18.2%), from €2,535 to €2,074
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 | €98,269 | €91,066 | -€7,203 | -7.3% |
| Fixed assets | 21/28 | €66,342 | €9,794 | -€56,547 | -85.2% |
| Tangible fixed assets | 22/27 | €66,342 | €9,794 | -€56,547 | -85.2% |
| Plant, machinery and equipment | 23 | €8,104 | €3,811 | -€4,293 | -53.0% |
| Furniture and vehicles | 24 | €58,238 | €5,983 | -€52,254 | -89.7% |
| Current assets | 29/58 | €31,928 | €81,272 | +€49,344 | +155% |
| Amounts receivable within one year | 40/41 | €16,064 | €19,065 | +€3,001 | +18.7% |
| Trade receivables | 40 | €16,059 | €19,065 | +€3,006 | +18.7% |
| Other amounts receivable | 41 | €5 | €0 | -€5 | -100% |
| Cash at bank and in hand | 54/58 | €15,547 | €61,310 | +€45,763 | +294% |
| Deferred charges and accrued income | 490/1 | €317 | €897 | +€580 | +183% |
| Total equity and liabilities | 10/49 | €98,269 | €91,066 | -€7,203 | -7.3% |
| Equity | 10/15 | €42,073 | €35,745 | -€6,328 | -15.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,560 | €39,560 | = | 0.0% |
| Distributable reserves | 133 | €39,560 | €39,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€487 | -€6,815 | -€6,328 | -1,299% |
| Amounts payable | 17/49 | €56,196 | €55,321 | -€875 | -1.6% |
| Amounts payable after more than one year | 17 | €30,047 | €18,850 | -€11,197 | -37.3% |
| Financial debts | 170/4 | €30,047 | €18,850 | -€11,197 | -37.3% |
| Amounts payable within one year | 42/48 | €26,149 | €36,471 | +€10,322 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €10,679 | €11,197 | +€518 | +4.9% |
| Trade debts | 44 | €3,022 | €7,669 | +€4,647 | +154% |
| Suppliers | 440/4 | €3,022 | €7,669 | +€4,647 | +154% |
| Taxes, remuneration and social security | 45 | €7,729 | €10,981 | +€3,252 | +42.1% |
| Taxes | 450/3 | €7,729 | €10,981 | +€3,252 | +42.1% |
| Other amounts payable | 47/48 | €4,720 | €6,625 | +€1,905 | +40.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,301 | €6,627 | -€17,674 | -72.7% |
| Other operating charges | 640/8 | €855 | €2,239 | +€1,384 | +162% |
| Non-recurring operating charges | 66A | - | €19,342 | +€19,342 | |
| Gross operating margin | 9900 | €26,050 | €24,171 | -€1,879 | -7.2% |
| Operating profit (loss) | 9901 | €895 | -€4,036 | -€4,931 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €2,535 | €2,074 | -€461 | -18.2% |
| Recurring financial charges | 65 | €2,535 | €2,074 | -€461 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,641 | -€6,102 | -€4,462 | -272% |
| Income taxes | 67/77 | -€1,154 | €226 | +€1,380 | |
| Profit (loss) for the period | 9904 | -€487 | -€6,328 | -€5,841 | -1,199% |
| Profit (loss) for the period to be appropriated | 9905 | -€487 | -€6,328 | -€5,841 | -1,199% |
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 29 October 2026 via checked.be.