ADVICE FOR FIRE FIGHTING: 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.
ADVICE FOR FIRE FIGHTING
Largest movements
- Tangible fixed assets +€37,266
up €37,266 (+280%), from €13,314 to €50,581
of which Furniture and vehicles: +€38,509
- Receivables within one year +€19,248
up €19,248 (+50.9%), from €37,850 to €57,099
of which Other amounts receivable: +€18,218
- Cash +€4,752
up €4,752 (+4.5%), from €104,681 to €109,433
mainly Net result for the year (+€68,964) and Depreciation (+€17,710)
- Reserves +€68,964
up €68,964 (+69.1%), from €99,794 to €168,758
of which Distributable reserves: +€68,964
- Trade debts -€4,191
down €4,191 (-53.6%), from €7,825 to €3,634
- Tax, wage and social debts -€3,181
down €3,181 (-11.9%), from €26,713 to €23,532
of which Remuneration and social security: -€9,196
- Gross operating margin +€59,420
up €59,420 (+50.6%), from €117,463 to €176,882
- Taxes +€19,870
up €19,870 (+143%), from €13,917 to €33,787
- Staff costs -€18,663
down €18,663 (-25.5%), from €73,048 to €54,385
- Depreciation +€13,179
up €13,179 (+291%), from €4,531 to €17,710
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 | €163,920 | €225,110 | +€61,189 | +37.3% |
| Fixed assets | 21/28 | €13,314 | €50,581 | +€37,266 | +280% |
| Tangible fixed assets | 22/27 | €13,314 | €50,581 | +€37,266 | +280% |
| Plant, machinery and equipment | 23 | €7,825 | €7,891 | +€66 | +0.8% |
| Furniture and vehicles | 24 | - | €38,509 | +€38,509 | |
| Other tangible fixed assets | 26 | €5,489 | €4,181 | -€1,309 | -23.8% |
| Current assets | 29/58 | €150,606 | €174,529 | +€23,923 | +15.9% |
| Stocks and contracts in progress | 3 | €7,856 | €7,856 | = | 0.0% |
| Stocks | 30/36 | €7,856 | €7,856 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,850 | €57,099 | +€19,248 | +50.9% |
| Trade receivables | 40 | €22,602 | €23,632 | +€1,030 | +4.6% |
| Other amounts receivable | 41 | €15,249 | €33,467 | +€18,218 | +119% |
| Cash at bank and in hand | 54/58 | €104,681 | €109,433 | +€4,752 | +4.5% |
| Deferred charges and accrued income | 490/1 | €219 | €142 | -€77 | -35.2% |
| Total equity and liabilities | 10/49 | €163,920 | €225,110 | +€61,189 | +37.3% |
| Equity | 10/15 | €112,194 | €181,158 | +€68,964 | +61.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €99,794 | €168,758 | +€68,964 | +69.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,308 | €7,308 | = | 0.0% |
| Distributable reserves | 133 | €90,626 | €159,591 | +€68,964 | +76.1% |
| Amounts payable | 17/49 | €51,726 | €43,951 | -€7,775 | -15.0% |
| Amounts payable within one year | 42/48 | €34,546 | €27,166 | -€7,379 | -21.4% |
| Trade debts | 44 | €7,825 | €3,634 | -€4,191 | -53.6% |
| Suppliers | 440/4 | €7,825 | €3,634 | -€4,191 | -53.6% |
| Taxes, remuneration and social security | 45 | €26,713 | €23,532 | -€3,181 | -11.9% |
| Taxes | 450/3 | €17,517 | €23,532 | +€6,015 | +34.3% |
| Remuneration and social security | 454/9 | €9,196 | - | -€9,196 | |
| Other amounts payable | 47/48 | €7 | - | -€7 | |
| Accrued charges and deferred income | 492/3 | €17,181 | €16,785 | -€396 | -2.3% |
| Non-recurring operating income | 76A | - | €5,653 | +€5,653 | |
| Remuneration, social security and pensions | 62 | €73,048 | €54,385 | -€18,663 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,531 | €17,710 | +€13,179 | +291% |
| Other operating charges | 640/8 | €935 | €933 | -€2 | -0.2% |
| Non-recurring operating charges | 66A | - | €774 | +€774 | |
| Gross operating margin | 9900 | €117,463 | €176,882 | +€59,420 | +50.6% |
| Operating profit (loss) | 9901 | €38,948 | €103,080 | +€64,132 | +165% |
| Financial income | 75/76B | €720 | €896 | +€177 | +24.5% |
| Recurring financial income | 75 | €720 | €896 | +€177 | +24.5% |
| Financial charges | 65/66B | €2,434 | €1,225 | -€1,209 | -49.7% |
| Recurring financial charges | 65 | €2,434 | €1,225 | -€1,209 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €37,234 | €102,751 | +€65,517 | +176% |
| Income taxes | 67/77 | €13,917 | €33,787 | +€19,870 | +143% |
| Profit (loss) for the period | 9904 | €23,317 | €68,964 | +€45,647 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €23,317 | €68,964 | +€45,647 | +196% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.