K-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.
K-AUTOMATION
Largest movements
- Receivables within one year -€13,992
down €13,992 (-34.8%), from €40,229 to €26,237
of which Trade receivables: -€15,198
- Cash -€10,557
down €10,557 (-39.0%), from €27,047 to €16,490
mainly Contributions, distributions and other (-€87,625) and Tax, wage and social debts (-€2,833)
- Tangible fixed assets -€2,811
down €2,811 (-25.2%), from €11,162 to €8,351
of which Furniture and vehicles: -€2,569
- Deferred charges and accrued income -€1,091
down €1,091 (-32.4%), from €3,364 to €2,273
- Reserves -€68,960
down €68,960 (-100%), from €68,960 to €0
- Other debts +€37,662
up €37,662 (+34,937%), from €108 to €37,770
- Trade debts +€5,680
up €5,680 (+563%), from €1,009 to €6,689
- Tax, wage and social debts -€2,833
down €2,833 (-42.1%), from €6,724 to €3,891
- Gross operating margin -€25,893
down €25,893 (-41.4%), from €62,613 to €36,721
- Taxes -€4,139
down €4,139 (-29.6%), from €13,979 to €9,839
- Depreciation +€1,162
up €1,162 (+42.3%), from €2,746 to €3,908
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 | €81,801 | €53,350 | -€28,451 | -34.8% |
| Fixed assets | 21/28 | €11,162 | €8,351 | -€2,811 | -25.2% |
| Tangible fixed assets | 22/27 | €11,162 | €8,351 | -€2,811 | -25.2% |
| Plant, machinery and equipment | 23 | €1,243 | €1,001 | -€242 | -19.5% |
| Furniture and vehicles | 24 | €9,919 | €7,350 | -€2,569 | -25.9% |
| Current assets | 29/58 | €70,639 | €44,999 | -€25,640 | -36.3% |
| Amounts receivable within one year | 40/41 | €40,229 | €26,237 | -€13,992 | -34.8% |
| Trade receivables | 40 | €40,060 | €24,862 | -€15,198 | -37.9% |
| Other amounts receivable | 41 | €169 | €1,375 | +€1,206 | +714% |
| Cash at bank and in hand | 54/58 | €27,047 | €16,490 | -€10,557 | -39.0% |
| Deferred charges and accrued income | 490/1 | €3,364 | €2,273 | -€1,091 | -32.4% |
| Total equity and liabilities | 10/49 | €81,801 | €53,350 | -€28,451 | -34.8% |
| Equity | 10/15 | €73,960 | €5,000 | -€68,960 | -93.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €68,960 | €0 | -€68,960 | -100% |
| Distributable reserves | 133 | €68,960 | €0 | -€68,960 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,841 | €48,350 | +€40,509 | +517% |
| Amounts payable within one year | 42/48 | €7,841 | €48,350 | +€40,509 | +517% |
| Trade debts | 44 | €1,009 | €6,689 | +€5,680 | +563% |
| Suppliers | 440/4 | €1,009 | €6,689 | +€5,680 | +563% |
| Taxes, remuneration and social security | 45 | €6,724 | €3,891 | -€2,833 | -42.1% |
| Taxes | 450/3 | €6,724 | €3,891 | -€2,833 | -42.1% |
| Other amounts payable | 47/48 | €108 | €37,770 | +€37,662 | +34,937% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,746 | €3,908 | +€1,162 | +42.3% |
| Other operating charges | 640/8 | €3,716 | €4,033 | +€317 | +8.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €62,613 | €36,721 | -€25,893 | -41.4% |
| Operating profit (loss) | 9901 | €56,152 | €28,780 | -€27,372 | -48.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.4% |
| Financial charges | 65/66B | €336 | €276 | -€60 | -18.0% |
| Recurring financial charges | 65 | €336 | €276 | -€60 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €55,817 | €28,504 | -€27,313 | -48.9% |
| Income taxes | 67/77 | €13,979 | €9,839 | -€4,139 | -29.6% |
| Profit (loss) for the period | 9904 | €41,839 | €18,665 | -€23,174 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,839 | €18,665 | -€23,174 | -55.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.