PROCES AUTOMATION AND CONSULTING - ENGINEERING: what changed
PROCES AUTOMATION AND CONSULTING - ENGINEERING
Largest movements
- Receivables within one year -€285,539
down €285,539 (-45.4%), from €628,646 to €343,107
of which Trade receivables: -€191,113
- Cash +€109,573
up €109,573 (+117%), from €93,525 to €203,097
mainly Receivables within one year (+€285,539) and Tax, wage and social debts (+€4,454)
- Trade debts -€187,283
down €187,283 (-26.4%), from €708,821 to €521,538
- Gross operating margin +€2,467
up €2,467 (+18.4%), from €13,391 to €15,858
- Depreciation +€1,884
up €1,884 (+94.6%), from €1,992 to €3,876
- Taxes -€546
down €546 (-7.2%), from €7,531 to €6,986
- Financial charges +€270
up €270 (+95.5%), from €283 to €554
- Other operating charges +€218
up €218 (+16.7%), from €1,307 to €1,525
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €736,285 | €556,374 | -€179,910 | -24.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,369 | €6,492 | -€3,876 | -37.4% |
| Tangible fixed assets | 22/27 | €10,329 | €6,453 | -€3,876 | -37.5% |
| Plant, machinery and equipment | 23 | €7,887 | €4,886 | -€3,002 | -38.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €2,442 | €1,567 | -€875 | -35.8% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €725,916 | €549,882 | -€176,034 | -24.2% |
| Amounts receivable within one year | 40/41 | €628,646 | €343,107 | -€285,539 | -45.4% |
| Trade receivables | 40 | €468,844 | €277,731 | -€191,113 | -40.8% |
| Other amounts receivable | 41 | €159,802 | €65,376 | -€94,426 | -59.1% |
| Cash at bank and in hand | 54/58 | €93,525 | €203,097 | +€109,573 | +117% |
| Deferred charges and accrued income | 490/1 | €3,745 | €3,678 | -€68 | -1.8% |
| Total equity and liabilities | 10/49 | €736,285 | €556,374 | -€179,910 | -24.4% |
| Equity | 10/15 | €24,933 | €27,850 | +€2,918 | +11.7% |
| Contributions | 10/11 | €6,321 | €6,321 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,752 | €19,670 | +€2,918 | +17.4% |
| Amounts payable | 17/49 | €711,352 | €528,524 | -€182,828 | -25.7% |
| Amounts payable within one year | 42/48 | €711,352 | €528,524 | -€182,828 | -25.7% |
| Trade debts | 44 | €708,821 | €521,538 | -€187,283 | -26.4% |
| Suppliers | 440/4 | €708,821 | €521,538 | -€187,283 | -26.4% |
| Taxes, remuneration and social security | 45 | €2,531 | €6,986 | +€4,454 | +176% |
| Taxes | 450/3 | €2,531 | €6,986 | +€4,454 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,992 | €3,876 | +€1,884 | +94.6% |
| Other operating charges | 640/8 | €1,307 | €1,525 | +€218 | +16.7% |
| Gross operating margin | 9900 | €13,391 | €15,858 | +€2,467 | +18.4% |
| Operating profit (loss) | 9901 | €10,092 | €10,457 | +€365 | +3.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €283 | €554 | +€270 | +95.5% |
| Recurring financial charges | 65 | €283 | €554 | +€270 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | €9,809 | €9,903 | +€94 | +1.0% |
| Income taxes | 67/77 | €7,531 | €6,986 | -€546 | -7.2% |
| Profit (loss) for the period | 9904 | €2,278 | €2,918 | +€640 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,278 | €2,918 | +€640 | +28.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.