PROCESS AUTOMATION & CONTROL SYSTEMS ENGINEERING: what changed
Two fiscal 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.
PROCESS AUTOMATION & CONTROL SYSTEMS ENGINEERING
Largest movements
- Receivables within one year +€12,090
new in 2024: €12,090
- Tangible fixed assets -€1,100
down €1,100 (-40.0%), from €2,750 to €1,650
of which Other tangible fixed assets: -€1,100
- Deferred charges and accrued income +€295
new in 2024: €295
- Profit (loss) carried forward +€13,602
up €13,602 (+36.7%), from -€37,091 to -€23,490
- Other debts -€1,276
no longer reported in 2024 (was €1,276)
- Trade debts -€670
no longer reported in 2024 (was €670)
- Tax, wage and social debts -€347
down €347 (-84.5%), from €411 to €64
- Gross operating margin +€12,456
up €12,456 (+615.3%), from €2,024 to €14,481
- Depreciation -€5,582
down €5,582 (-87.3%), from €6,397 to €815
- Financial income +€295
new in 2024: €295
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,768 | €14,076 | +€11,308 | +408.6% |
| Fixed assets | 21/28 | €2,750 | €1,650 | -€1,100 | -40.0% |
| Tangible fixed assets | 22/27 | €2,750 | €1,650 | -€1,100 | -40.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €2,750 | €1,650 | -€1,100 | -40.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €18 | €12,426 | +€12,408 | +69281.7% |
| Amounts receivable within one year | 40/41 | - | €12,090 | +€12,090 | |
| Other amounts receivable | 41 | - | €12,090 | +€12,090 | |
| Cash at bank and in hand | 54/58 | €18 | €41 | +€23 | +128.6% |
| Deferred charges and accrued income | 490/1 | - | €295 | +€295 | |
| Total equity and liabilities | 10/49 | €2,768 | €14,076 | +€11,308 | +408.6% |
| Equity | 10/15 | €411 | €14,013 | +€13,602 | +3307.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,302 | €31,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,442 | €29,442 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,091 | -€23,490 | +€13,602 | +36.7% |
| Amounts payable | 17/49 | €2,357 | €64 | -€2,293 | -97.3% |
| Amounts payable within one year | 42/48 | €2,357 | €64 | -€2,293 | -97.3% |
| Trade debts | 44 | €670 | - | -€670 | |
| Suppliers | 440/4 | €670 | - | -€670 | |
| Taxes, remuneration and social security | 45 | €411 | €64 | -€347 | -84.5% |
| Taxes | 450/3 | €411 | €64 | -€347 | -84.5% |
| Other amounts payable | 47/48 | €1,276 | - | -€1,276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,397 | €815 | -€5,582 | -87.3% |
| Other operating charges | 640/8 | - | €141 | +€141 | |
| Gross operating margin | 9900 | €2,024 | €14,481 | +€12,456 | +615.3% |
| Operating profit (loss) | 9901 | -€4,373 | €13,525 | +€17,898 | |
| Financial income | 75/76B | - | €295 | +€295 | |
| Recurring financial income | 75 | - | €295 | +€295 | |
| Financial charges | 65/66B | €155 | €155 | -€0 | -0.1% |
| Recurring financial charges | 65 | €155 | €155 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,528 | €13,665 | +€18,193 | |
| Income taxes | 67/77 | €122 | €64 | -€59 | -48.0% |
| Profit (loss) for the period | 9904 | -€4,650 | €13,602 | +€18,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,650 | €13,602 | +€18,252 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.