PROCESS AUTOMATION 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 ENGINEERING
Largest movements
- Cash +€16,008
up €16,008 (+1.2%), from €1.4m to €1.4m
mainly Other debts (+€151,749) and Tax, wage and social debts (+€33,450)
- Other debts +€151,749
up €151,749 (+399.0%), from €38,032 to €189,781
- Reserves -€140,000
down €140,000 (-28.0%), from €499,266 to €359,266
of which Distributable reserves: -€140,000
- Tax, wage and social debts +€33,450
new in 2025: €33,450
- Profit (loss) carried forward -€19,868
down €19,868 (-2.3%), from €859,584 to €839,715
- Gross operating margin +€46,274
up €46,274 (+58.5%), from €79,037 to €125,312
- Taxes +€14,132
up €14,132 (+10.8%), from €130,774 to €144,906
- Financial income -€3,569
no longer reported in 2025 (was €3,569)
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.
Cash bridge derived
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 | €1,415,745 | €1,441,832 | +€26,088 | +1.8% |
| Fixed assets | 21/28 | €4,879 | €4,879 | = | 0.0% |
| Financial fixed assets | 28 | €4,879 | €4,879 | = | 0.0% |
| Current assets | 29/58 | €1,410,865 | €1,436,953 | +€26,088 | +1.8% |
| Amounts receivable within one year | 40/41 | €53,759 | €63,840 | +€10,080 | +18.8% |
| Trade receivables | 40 | €3,055 | €36,284 | +€33,229 | +1087.8% |
| Other amounts receivable | 41 | €50,705 | €27,555 | -€23,149 | -45.7% |
| Cash at bank and in hand | 54/58 | €1,357,106 | €1,373,114 | +€16,008 | +1.2% |
| Total equity and liabilities | 10/49 | €1,415,745 | €1,441,832 | +€26,088 | +1.8% |
| Equity | 10/15 | €1,377,441 | €1,217,573 | -€159,868 | -11.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €499,266 | €359,266 | -€140,000 | -28.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,034 | €8,034 | = | 0.0% |
| Distributable reserves | 133 | €489,373 | €349,373 | -€140,000 | -28.6% |
| Profit (loss) carried forward | 14 | €859,584 | €839,715 | -€19,868 | -2.3% |
| Amounts payable | 17/49 | €38,303 | €224,259 | +€185,956 | +485.5% |
| Amounts payable within one year | 42/48 | €38,303 | €224,259 | +€185,956 | +485.5% |
| Trade debts | 44 | €271 | €1,028 | +€757 | +279.3% |
| Suppliers | 440/4 | €271 | €1,028 | +€757 | +279.3% |
| Taxes, remuneration and social security | 45 | - | €33,450 | +€33,450 | |
| Taxes | 450/3 | - | €33,450 | +€33,450 | |
| Other amounts payable | 47/48 | €38,032 | €189,781 | +€151,749 | +399.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €79,037 | €125,312 | +€46,274 | +58.5% |
| Operating profit (loss) | 9901 | €78,919 | €125,192 | +€46,272 | +58.6% |
| Financial income | 75/76B | €3,569 | - | -€3,569 | |
| Recurring financial income | 75 | €3,569 | - | -€3,569 | |
| Financial charges | 65/66B | €122 | €154 | +€32 | +25.9% |
| Recurring financial charges | 65 | €122 | €154 | +€32 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €82,366 | €125,038 | +€42,671 | +51.8% |
| Income taxes | 67/77 | €130,774 | €144,906 | +€14,132 | +10.8% |
| Profit (loss) for the period | 9904 | -€48,408 | -€19,868 | +€28,539 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,408 | -€19,868 | +€28,539 | +59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.