GK Process Automation Partners: 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.
GK Process Automation Partners
Largest movements
- Tangible fixed assets +€107,018
up €107,018 (+44.3%), from €241,488 to €348,505
of which Furniture and vehicles: +€114,603
- Cash -€71,992
down €71,992 (-49.5%), from €145,373 to €73,381
mainly Investment in fixed assets (net) (-€133,956) and Contributions, distributions and other (-€47,000)
- Receivables within one year +€9,429
up €9,429 (+12.1%), from €78,195 to €87,625
of which Trade receivables: +€9,208
- Debts after one year +€34,682
up €34,682 (+31.0%), from €111,847 to €146,529
- Tax, wage and social debts -€27,022
down €27,022 (-61.8%), from €43,729 to €16,707
- Current portion of long-term debt +€15,709
up €15,709 (+75.1%), from €20,917 to €36,626
- Reserves +€14,750
up €14,750 (+3.8%), from €389,357 to €404,108
of which Distributable reserves: +€14,750
- Trade debts +€7,548
up €7,548 (+5,322%), from €142 to €7,690
- Depreciation +€14,373
up €14,373 (+114%), from €12,565 to €26,938
- Gross operating margin +€5,367
up €5,367 (+4.8%), from €112,669 to €118,036
- Financial charges +€1,953
up €1,953 (+59.4%), from €3,290 to €5,244
- Other operating charges -€1,708
down €1,708 (-81.0%), from €2,108 to €400
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 | €615,856 | €666,311 | +€50,454 | +8.2% |
| Fixed assets | 21/28 | €269,288 | €376,305 | +€107,018 | +39.7% |
| Tangible fixed assets | 22/27 | €241,488 | €348,505 | +€107,018 | +44.3% |
| Land and buildings | 22 | €234,452 | €226,834 | -€7,618 | -3.2% |
| Plant, machinery and equipment | 23 | €7,035 | €7,068 | +€33 | +0.5% |
| Furniture and vehicles | 24 | €0 | €114,603 | +€114,603 | |
| Financial fixed assets | 28 | €27,800 | €27,800 | = | 0.0% |
| Current assets | 29/58 | €346,569 | €290,005 | -€56,563 | -16.3% |
| Amounts receivable within one year | 40/41 | €78,195 | €87,625 | +€9,429 | +12.1% |
| Trade receivables | 40 | €76,516 | €85,724 | +€9,208 | +12.0% |
| Other amounts receivable | 41 | €1,680 | €1,901 | +€221 | +13.2% |
| Current investments | 50/53 | €123,000 | €129,000 | +€6,000 | +4.9% |
| Cash at bank and in hand | 54/58 | €145,373 | €73,381 | -€71,992 | -49.5% |
| Total equity and liabilities | 10/49 | €615,856 | €666,311 | +€50,454 | +8.2% |
| Equity | 10/15 | €399,357 | €414,108 | +€14,750 | +3.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €389,357 | €404,108 | +€14,750 | +3.8% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €379,357 | €394,108 | +€14,750 | +3.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €216,499 | €252,203 | +€35,704 | +16.5% |
| Amounts payable after more than one year | 17 | €111,847 | €146,529 | +€34,682 | +31.0% |
| Financial debts | 170/4 | €111,847 | €146,529 | +€34,682 | +31.0% |
| Amounts payable within one year | 42/48 | €104,652 | €105,674 | +€1,022 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €20,917 | €36,626 | +€15,709 | +75.1% |
| Trade debts | 44 | €142 | €7,690 | +€7,548 | +5,322% |
| Suppliers | 440/4 | €142 | €7,690 | +€7,548 | +5,322% |
| Taxes, remuneration and social security | 45 | €43,729 | €16,707 | -€27,022 | -61.8% |
| Taxes | 450/3 | €43,729 | €16,707 | -€27,022 | -61.8% |
| Other amounts payable | 47/48 | €39,864 | €44,650 | +€4,786 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,565 | €26,938 | +€14,373 | +114% |
| Other operating charges | 640/8 | €2,108 | €400 | -€1,708 | -81.0% |
| Gross operating margin | 9900 | €112,669 | €118,036 | +€5,367 | +4.8% |
| Operating profit (loss) | 9901 | €97,996 | €90,698 | -€7,298 | -7.4% |
| Financial income | 75/76B | €2,211 | €1,617 | -€594 | -26.9% |
| Recurring financial income | 75 | €2,211 | €1,617 | -€594 | -26.9% |
| Financial charges | 65/66B | €3,290 | €5,244 | +€1,953 | +59.4% |
| Recurring financial charges | 65 | €3,290 | €5,244 | +€1,953 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €96,917 | €87,072 | -€9,845 | -10.2% |
| Income taxes | 67/77 | €24,467 | €25,321 | +€855 | +3.5% |
| Profit (loss) for the period | 9904 | €72,450 | €61,750 | -€10,700 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,450 | €61,750 | -€10,700 | -14.8% |
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 31 October 2026 via checked.be.