HANDSAEME AUTOMATION: what changed
What changed
HANDSAEME AUTOMATION
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
-€32,321
2024 · €23,417-€55,739
Equity
€124,663
2024 · €156,984-€32,321
Cash
€157,597
2024 · €192,271-€34,674
Balance sheet total
€171,992
2024 · €205,672-€33,680
Largest movements
Assets
- Cash -€34,674
down €34,674 (-18.0%), from €192,271 to €157,597
mainly Net result for the year (-€32,321) and Tax, wage and social debts (-€7,368)
Equity and liabilities
- Reserves -€32,321
down €32,321 (-22.4%), from €144,584 to €112,263
- Tax, wage and social debts -€7,368
down €7,368 (-54.0%), from €13,638 to €6,270
of which Taxes: -€5,368
- Trade debts +€4,362
up €4,362 (+460%), from €948 to €5,311
Income statement
- Gross operating margin -€66,103
down €66,103, from €37,490 to -€28,613
- Taxes -€9,580
down €9,580 (-98.6%), from €9,712 to €132
- Financial income +€702
up €702 (+175%), from €400 to €1,102
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€23,417
Gross operating margin
-€66,103
Staff costs
+€201
Depreciation
+€13
Other operating charges
-€158
Financial income
+€702
Financial charges
+€27
Taxes
+€9,580
Result 2025
-€32,321
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€34,674
Investment
€0
Financing
€0
Cash 2024
€192,271
From operations (derived)
-€34,674
Net result for the year
-€32,321
Depreciation
+€1,118
Receivables within one year
-€1,594
Deferred charges and accrued income
-€518
Trade debts
+€4,362
Tax, wage and social debts
-€7,368
Other debts
+€1,647
Cash 2025
€157,597
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,672 | €171,992 | -€33,680 | -16.4% |
| Fixed assets | 21/28 | €1,118 | €0 | -€1,118 | -100% |
| Tangible fixed assets | 22/27 | €1,118 | €0 | -€1,118 | -100% |
| Furniture and vehicles | 24 | €1,118 | €0 | -€1,118 | -100% |
| Current assets | 29/58 | €204,554 | €171,992 | -€32,562 | -15.9% |
| Amounts receivable within one year | 40/41 | €12,283 | €13,877 | +€1,594 | +13.0% |
| Trade receivables | 40 | €12,110 | €12,678 | +€568 | +4.7% |
| Other amounts receivable | 41 | €173 | €1,199 | +€1,026 | +595% |
| Cash at bank and in hand | 54/58 | €192,271 | €157,597 | -€34,674 | -18.0% |
| Deferred charges and accrued income | 490/1 | - | €518 | +€518 | |
| Total equity and liabilities | 10/49 | €205,672 | €171,992 | -€33,680 | -16.4% |
| Equity | 10/15 | €156,984 | €124,663 | -€32,321 | -20.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €144,584 | €112,263 | -€32,321 | -22.4% |
| Distributable reserves | 133 | €144,584 | €112,263 | -€32,321 | -22.4% |
| Amounts payable | 17/49 | €48,688 | €47,329 | -€1,358 | -2.8% |
| Amounts payable within one year | 42/48 | €48,688 | €47,329 | -€1,358 | -2.8% |
| Trade debts | 44 | €948 | €5,311 | +€4,362 | +460% |
| Suppliers | 440/4 | €948 | €5,311 | +€4,362 | +460% |
| Taxes, remuneration and social security | 45 | €13,638 | €6,270 | -€7,368 | -54.0% |
| Taxes | 450/3 | €11,638 | €6,270 | -€5,368 | -46.1% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €34,101 | €35,748 | +€1,647 | +4.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €201 | €0 | -€201 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,130 | €1,118 | -€13 | -1.1% |
| Other operating charges | 640/8 | €911 | €1,069 | +€158 | +17.4% |
| Gross operating margin | 9900 | €37,490 | -€28,613 | -€66,103 | |
| Operating profit (loss) | 9901 | €35,247 | -€30,801 | -€66,048 | |
| Financial income | 75/76B | €400 | €1,102 | +€702 | +175% |
| Recurring financial income | 75 | €400 | €1,102 | +€702 | +175% |
| Financial charges | 65/66B | €2,518 | €2,491 | -€27 | -1.1% |
| Recurring financial charges | 65 | €2,518 | €2,491 | -€27 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €33,129 | -€32,189 | -€65,318 | |
| Income taxes | 67/77 | €9,712 | €132 | -€9,580 | -98.6% |
| Profit (loss) for the period | 9904 | €23,417 | -€32,321 | -€55,739 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,417 | -€32,321 | -€55,739 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.