Vema 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.
Vema Automation
Largest movements
- Receivables within one year +€7,745
up €7,745 (+258%), from €3,000 to €10,745
of which Trade receivables: +€6,398
- Cash +€3,901
up €3,901 (+9.4%), from €41,625 to €45,526
mainly Net result for the year (+€14,837) and Depreciation (+€1,449)
- Tangible fixed assets -€732
down €732 (-60.2%), from €1,216 to €484
- Formation expenses -€717
down €717 (-75.0%), from €956 to €239
- Reserves +€13,171
up €13,171 (+41.1%), from €32,062 to €45,233
- Tax, wage and social debts -€2,703
down €2,703 (-27.6%), from €9,798 to €7,095
- Gross operating margin -€16,239
down €16,239 (-42.6%), from €38,088 to €21,849
- Turnover -€15,203
down €15,203 (-35.7%), from €42,638 to €27,435
- Taxes -€4,109
down €4,109 (-43.4%), from €9,464 to €5,356
- Purchases and services +€1,037
up €1,037 (+22.8%), from €4,549 to €5,586
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 | €46,797 | €56,994 | +€10,197 | +21.8% |
| Formation expenses | 20 | €956 | €239 | -€717 | -75.0% |
| Fixed assets | 21/28 | €1,216 | €484 | -€732 | -60.2% |
| Tangible fixed assets | 22/27 | €1,216 | €484 | -€732 | -60.2% |
| Plant, machinery and equipment | 23 | €1,216 | €484 | -€732 | -60.2% |
| Current assets | 29/58 | €44,625 | €56,271 | +€11,646 | +26.1% |
| Amounts receivable within one year | 40/41 | €3,000 | €10,745 | +€7,745 | +258% |
| Trade receivables | 40 | - | €6,398 | +€6,398 | |
| Other amounts receivable | 41 | €3,000 | €4,347 | +€1,347 | +44.9% |
| Cash at bank and in hand | 54/58 | €41,625 | €45,526 | +€3,901 | +9.4% |
| Total equity and liabilities | 10/49 | €46,797 | €56,994 | +€10,197 | +21.8% |
| Equity | 10/15 | €35,062 | €48,233 | +€13,171 | +37.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,062 | €45,233 | +€13,171 | +41.1% |
| Distributable reserves | 133 | €32,062 | €45,233 | +€13,171 | +41.1% |
| Amounts payable | 17/49 | €11,735 | €8,761 | -€2,974 | -25.3% |
| Amounts payable within one year | 42/48 | €11,735 | €8,761 | -€2,974 | -25.3% |
| Trade debts | 44 | €271 | - | -€271 | |
| Suppliers | 440/4 | €271 | - | -€271 | |
| Taxes, remuneration and social security | 45 | €9,798 | €7,095 | -€2,703 | -27.6% |
| Taxes | 450/3 | €9,798 | €7,095 | -€2,703 | -27.6% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Turnover | 70 | €42,638 | €27,435 | -€15,203 | -35.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,549 | €5,586 | +€1,037 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,437 | €1,449 | +€12 | +0.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €38,088 | €21,849 | -€16,239 | -42.6% |
| Operating profit (loss) | 9901 | €36,533 | €20,281 | -€16,253 | -44.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €55 | €90 | +€35 | +63.5% |
| Recurring financial charges | 65 | €55 | €90 | +€35 | +63.5% |
| Profit (loss) for the period before taxes | 9903 | €36,478 | €20,193 | -€16,285 | -44.6% |
| Income taxes | 67/77 | €9,464 | €5,356 | -€4,109 | -43.4% |
| Profit (loss) for the period | 9904 | €27,014 | €14,837 | -€12,177 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,014 | €14,837 | -€12,177 | -45.1% |
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 20 October 2026 via checked.be.