SERI 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.
SERI AUTOMATION
Largest movements
- Receivables within one year +€16,043
up €16,043 (+30.8%), from €52,013 to €68,056
of which Trade receivables: +€15,460
- Cash -€4,248
down €4,248 (-14.5%), from €29,203 to €24,956
mainly Receivables within one year (-€16,043) and Net result for the year (-€13,767)
- Trade debts +€24,384
up €24,384 (+262%), from €9,303 to €33,687
- Profit (loss) carried forward -€13,767
down €13,767 (-56.2%), from -€24,486 to -€38,253
- Gross operating margin -€40,394
down €40,394 (-30.8%), from €131,264 to €90,870
- Other operating charges +€24,303
up €24,303 (+3,771%), from €644 to €24,948
- Taxes -€10,385
down €10,385 (-69.3%), from €14,993 to €4,608
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 | €88,781 | €99,064 | +€10,283 | +11.6% |
| Fixed assets | 21/28 | €4,180 | €3,221 | -€960 | -23.0% |
| Tangible fixed assets | 22/27 | €4,136 | €3,176 | -€960 | -23.2% |
| Plant, machinery and equipment | 23 | €2,047 | €1,510 | -€536 | -26.2% |
| Furniture and vehicles | 24 | €2,089 | €1,666 | -€423 | -20.3% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €84,601 | €95,843 | +€11,242 | +13.3% |
| Stocks and contracts in progress | 3 | €2,149 | €2,149 | = | 0.0% |
| Stocks | 30/36 | €2,149 | €2,149 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,013 | €68,056 | +€16,043 | +30.8% |
| Trade receivables | 40 | €43,384 | €58,844 | +€15,460 | +35.6% |
| Other amounts receivable | 41 | €8,630 | €9,212 | +€582 | +6.7% |
| Cash at bank and in hand | 54/58 | €29,203 | €24,956 | -€4,248 | -14.5% |
| Deferred charges and accrued income | 490/1 | €1,236 | €683 | -€553 | -44.7% |
| Total equity and liabilities | 10/49 | €88,781 | €99,064 | +€10,283 | +11.6% |
| Equity | 10/15 | €40,632 | €26,865 | -€13,767 | -33.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,118 | €3,118 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €19 | €19 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,486 | -€38,253 | -€13,767 | -56.2% |
| Amounts payable | 17/49 | €48,149 | €72,198 | +€24,050 | +49.9% |
| Amounts payable within one year | 42/48 | €48,149 | €72,198 | +€24,050 | +49.9% |
| Trade debts | 44 | €9,303 | €33,687 | +€24,384 | +262% |
| Suppliers | 440/4 | €9,303 | €33,687 | +€24,384 | +262% |
| Taxes, remuneration and social security | 45 | €23,856 | €23,566 | -€289 | -1.2% |
| Taxes | 450/3 | €15,122 | €15,787 | +€666 | +4.4% |
| Remuneration and social security | 454/9 | €8,734 | €7,779 | -€955 | -10.9% |
| Other amounts payable | 47/48 | €14,990 | €14,945 | -€45 | -0.3% |
| Remuneration, social security and pensions | 62 | €74,082 | €73,277 | -€806 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €978 | €1,667 | +€689 | +70.5% |
| Other operating charges | 640/8 | €644 | €24,948 | +€24,303 | +3,771% |
| Gross operating margin | 9900 | €131,264 | €90,870 | -€40,394 | -30.8% |
| Operating profit (loss) | 9901 | €55,559 | -€9,021 | -€64,581 | |
| Financial income | 75/76B | €35 | €75 | +€40 | +111% |
| Recurring financial income | 75 | €35 | €75 | +€40 | +111% |
| Financial charges | 65/66B | €271 | €213 | -€58 | -21.5% |
| Recurring financial charges | 65 | €271 | €213 | -€58 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €55,324 | -€9,159 | -€64,483 | |
| Income taxes | 67/77 | €14,993 | €4,608 | -€10,385 | -69.3% |
| Profit (loss) for the period | 9904 | €40,331 | -€13,767 | -€54,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,331 | -€13,767 | -€54,098 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.