DIA-BORE AND FIRESTOP: 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.
DIA-BORE AND FIRESTOP
Largest movements
- Tangible fixed assets +€57,944
up €57,944 (+4.3%), from €1.4m to €1.4m
of which Furniture and vehicles: +€87,648
- Receivables within one year +€23,541
up €23,541 (+58.7%), from €40,128 to €63,670
of which Trade receivables: +€22,035
- Reserves +€118,317
up €118,317 (+17.0%), from €695,982 to €814,300
- Debts after one year -€79,986
down €79,986 (-14.9%), from €535,103 to €455,117
- Short-term financial debts +€41,647
up €41,647 (+28.0%), from €148,742 to €190,389
- Tax, wage and social debts +€15,530
up €15,530 (+132%), from €11,755 to €27,284
of which Taxes: +€15,479
- Gross operating margin +€61,073
up €61,073 (+24.6%), from €248,631 to €309,704
- Taxes +€19,147
up €19,147 (+57.1%), from €33,526 to €52,673
- Other operating charges +€10,728
up €10,728 (+71.2%), from €15,070 to €25,797
- Depreciation -€6,227
down €6,227 (-6.6%), from €94,598 to €88,371
- Financial charges -€3,164
down €3,164 (-14.4%), from €21,986 to €18,822
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 | €1,414,369 | €1,500,725 | +€86,356 | +6.1% |
| Fixed assets | 21/28 | €1,353,526 | €1,411,470 | +€57,944 | +4.3% |
| Tangible fixed assets | 22/27 | €1,353,526 | €1,411,470 | +€57,944 | +4.3% |
| Land and buildings | 22 | €1,351,550 | €1,321,845 | -€29,705 | -2.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,976 | €89,624 | +€87,648 | +4,435% |
| Current assets | 29/58 | €60,843 | €89,255 | +€28,412 | +46.7% |
| Amounts receivable within one year | 40/41 | €40,128 | €63,670 | +€23,541 | +58.7% |
| Trade receivables | 40 | €39,930 | €61,965 | +€22,035 | +55.2% |
| Other amounts receivable | 41 | €198 | €1,704 | +€1,506 | +759% |
| Cash at bank and in hand | 54/58 | €15,166 | €15,265 | +€99 | +0.7% |
| Deferred charges and accrued income | 490/1 | €5,548 | €10,321 | +€4,773 | +86.0% |
| Total equity and liabilities | 10/49 | €1,414,369 | €1,500,725 | +€86,356 | +6.1% |
| Equity | 10/15 | €702,182 | €820,500 | +€118,317 | +16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €695,982 | €814,300 | +€118,317 | +17.0% |
| Distributable reserves | 133 | €695,982 | €814,300 | +€118,317 | +17.0% |
| Amounts payable | 17/49 | €712,187 | €680,225 | -€31,962 | -4.5% |
| Amounts payable after more than one year | 17 | €535,103 | €455,117 | -€79,986 | -14.9% |
| Financial debts | 170/4 | €535,103 | €455,117 | -€79,986 | -14.9% |
| Amounts payable within one year | 42/48 | €169,327 | €223,446 | +€54,120 | +32.0% |
| Financial debts | 43 | €148,742 | €190,389 | +€41,647 | +28.0% |
| Credit institutions | 430/8 | €148,742 | €190,389 | +€41,647 | +28.0% |
| Trade debts | 44 | €3,620 | €1,273 | -€2,347 | -64.8% |
| Suppliers | 440/4 | €3,620 | €1,273 | -€2,347 | -64.8% |
| Taxes, remuneration and social security | 45 | €11,755 | €27,284 | +€15,530 | +132% |
| Taxes | 450/3 | €7,416 | €22,895 | +€15,479 | +209% |
| Remuneration and social security | 454/9 | €4,339 | €4,390 | +€51 | +1.2% |
| Other amounts payable | 47/48 | €5,210 | €4,500 | -€710 | -13.6% |
| Accrued charges and deferred income | 492/3 | €7,757 | €1,662 | -€6,095 | -78.6% |
| Non-recurring operating income | 76A | - | €18,100 | +€18,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,598 | €88,371 | -€6,227 | -6.6% |
| Other operating charges | 640/8 | €15,070 | €25,797 | +€10,728 | +71.2% |
| Non-recurring operating charges | 66A | - | €5,723 | +€5,723 | |
| Gross operating margin | 9900 | €248,631 | €309,704 | +€61,073 | +24.6% |
| Operating profit (loss) | 9901 | €138,963 | €189,813 | +€50,850 | +36.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €21,986 | €18,822 | -€3,164 | -14.4% |
| Recurring financial charges | 65 | €21,986 | €18,822 | -€3,164 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €116,977 | €170,991 | +€54,014 | +46.2% |
| Income taxes | 67/77 | €33,526 | €52,673 | +€19,147 | +57.1% |
| Profit (loss) for the period | 9904 | €83,451 | €118,317 | +€34,867 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €83,451 | €118,317 | +€34,867 | +41.8% |
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 30 October 2026 via checked.be.