TECHNICS AND 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.
TECHNICS AND AUTOMATION
Largest movements
- Tangible fixed assets -€53,188
no longer reported in 2025 (was €53,188)
of which Land and buildings: -€51,649
- Cash -€23,374
down €23,374 (-54.1%), from €43,231 to €19,857
mainly Net result for the year (-€59,987) and Contributions, distributions and other (-€20,460)
- Receivables within one year -€11,079
no longer reported in 2025 (was €11,079)
of which Other amounts receivable: -€9,143
- Profit (loss) carried forward -€32,467
down €32,467 (-71.3%), from €45,534 to €13,067
- Reserves -€27,520
no longer reported in 2025 (was €27,520)
- Contributions -€20,460
no longer reported in 2025 (was €20,460)
- Trade debts -€5,045
down €5,045 (-52.4%), from €9,637 to €4,592
- Short-term financial debts -€3,468
down €3,468 (-79.8%), from €4,347 to €879
- Depreciation +€34,599
up €34,599 (+488%), from €7,086 to €41,685
- Gross operating margin +€1,346
up €1,346 (+7.0%), from -€19,247 to -€17,901
- Financial charges -€392
down €392 (-65.3%), from €600 to €208
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 | €107,498 | €19,857 | -€87,641 | -81.5% |
| Fixed assets | 21/28 | €53,188 | - | -€53,188 | |
| Tangible fixed assets | 22/27 | €53,188 | - | -€53,188 | |
| Land and buildings | 22 | €51,649 | - | -€51,649 | |
| Plant, machinery and equipment | 23 | €1,539 | - | -€1,539 | |
| Current assets | 29/58 | €54,309 | €19,857 | -€34,453 | -63.4% |
| Amounts receivable within one year | 40/41 | €11,079 | - | -€11,079 | |
| Trade receivables | 40 | €1,936 | - | -€1,936 | |
| Other amounts receivable | 41 | €9,143 | - | -€9,143 | |
| Cash at bank and in hand | 54/58 | €43,231 | €19,857 | -€23,374 | -54.1% |
| Total equity and liabilities | 10/49 | €107,498 | €19,857 | -€87,641 | -81.5% |
| Equity | 10/15 | €93,514 | €13,067 | -€80,447 | -86.0% |
| Contributions | 10/11 | €20,460 | - | -€20,460 | |
| Reserves | 13 | €27,520 | - | -€27,520 | |
| Tax-exempt reserves | 132 | €27,520 | - | -€27,520 | |
| Profit (loss) carried forward | 14 | €45,534 | €13,067 | -€32,467 | -71.3% |
| Amounts payable | 17/49 | €13,984 | €6,790 | -€7,194 | -51.4% |
| Amounts payable within one year | 42/48 | €13,984 | €6,790 | -€7,194 | -51.4% |
| Financial debts | 43 | €4,347 | €879 | -€3,468 | -79.8% |
| Other loans | 439 | €4,347 | €879 | -€3,468 | -79.8% |
| Trade debts | 44 | €9,637 | €4,592 | -€5,045 | -52.4% |
| Suppliers | 440/4 | €9,637 | €4,592 | -€5,045 | -52.4% |
| Taxes, remuneration and social security | 45 | - | €1,319 | +€1,319 | |
| Taxes | 450/3 | - | €1,319 | +€1,319 | |
| Non-recurring operating income | 76A | - | €7,306 | +€7,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,086 | €41,685 | +€34,599 | +488% |
| Other operating charges | 640/8 | €356 | €396 | +€40 | +11.3% |
| Gross operating margin | 9900 | -€19,247 | -€17,901 | +€1,346 | +7.0% |
| Operating profit (loss) | 9901 | -€26,689 | -€59,982 | -€33,293 | -125% |
| Financial income | 75/76B | €339 | €171 | -€169 | -49.7% |
| Recurring financial income | 75 | €339 | €171 | -€169 | -49.7% |
| Financial charges | 65/66B | €600 | €208 | -€392 | -65.3% |
| Recurring financial charges | 65 | €600 | €208 | -€392 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,949 | -€60,019 | -€33,070 | -123% |
| Income taxes | 67/77 | €90 | -€32 | -€122 | |
| Profit (loss) for the period | 9904 | -€27,039 | -€59,987 | -€32,948 | -122% |
| Transfer from tax-exempt reserves | 789 | - | €27,520 | +€27,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,039 | -€32,467 | -€5,428 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.