FIFRA: 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.
FIFRA
Largest movements
- Cash +€24,633
new in 2024: €24,633
mainly Net result for the year (+€11,440) and Trade debts (+€10,251)
- Receivables within one year -€6,114
down €6,114 (-28.1%), from €21,783 to €15,669
of which Trade receivables: -€6,087
- Tangible fixed assets -€2,497
down €2,497 (-15.5%), from €16,152 to €13,655
- Stocks and contracts -€2,101
down €2,101 (-64.8%), from €3,240 to €1,139
- Profit (loss) carried forward +€11,440
up €11,440 (+46.2%), from -€24,749 to -€13,309
- Trade debts +€10,251
up €10,251 (+68,341%), from €15 to €10,266
- Debts after one year -€8,269
down €8,269 (-69.3%), from €11,936 to €3,667
- Tax, wage and social debts +€2,770
up €2,770 (+20.3%), from €13,639 to €16,409
- Short-term financial debts -€1,806
no longer reported in 2024 (was €1,806)
- Purchases and services -€79,124
down €79,124 (-35.2%), from €225,091 to €145,967
- Turnover -€70,562
down €70,562 (-28.6%), from €246,799 to €176,237
- Financial charges +€15,551
up €15,551 (+1,462%), from €1,064 to €16,615
of which Non-recurring financial charges: +€15,068
- Taxes -€9,721
down €9,721 (-90.7%), from €10,721 to €1,000
- Gross operating margin +€8,562
up €8,562 (+39.4%), from €21,708 to €30,270
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,675 | €55,596 | +€13,921 | +33.4% |
| Fixed assets | 21/28 | €16,652 | €14,155 | -€2,497 | -15.0% |
| Tangible fixed assets | 22/27 | €16,152 | €13,655 | -€2,497 | -15.5% |
| Plant, machinery and equipment | 23 | €16,152 | €13,655 | -€2,497 | -15.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €25,023 | €41,441 | +€16,418 | +65.6% |
| Stocks and contracts in progress | 3 | €3,240 | €1,139 | -€2,101 | -64.8% |
| Stocks | 30/36 | €3,240 | €1,139 | -€2,101 | -64.8% |
| Amounts receivable within one year | 40/41 | €21,783 | €15,669 | -€6,114 | -28.1% |
| Trade receivables | 40 | €21,756 | €15,669 | -€6,087 | -28.0% |
| Other amounts receivable | 41 | €27 | - | -€27 | |
| Cash at bank and in hand | 54/58 | - | €24,633 | +€24,633 | |
| Total equity and liabilities | 10/49 | €41,675 | €55,596 | +€13,921 | +33.4% |
| Equity | 10/15 | €6,809 | €18,250 | +€11,441 | +168% |
| Contributions | 10/11 | €18,600 | €18,600 | -€0 | 0.0% |
| Reserves | 13 | €12,958 | €12,958 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | -€0 | 0.0% |
| Distributable reserves | 133 | €11,098 | €11,098 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€24,749 | -€13,309 | +€11,440 | +46.2% |
| Amounts payable | 17/49 | €34,866 | €37,347 | +€2,481 | +7.1% |
| Amounts payable after more than one year | 17 | €11,936 | €3,667 | -€8,269 | -69.3% |
| Financial debts | 170/4 | €11,936 | €3,667 | -€8,269 | -69.3% |
| Amounts payable within one year | 42/48 | €22,930 | €33,679 | +€10,750 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €6,072 | €6,004 | -€68 | -1.1% |
| Financial debts | 43 | €1,806 | - | -€1,806 | |
| Credit institutions | 430/8 | €1,806 | - | -€1,806 | |
| Trade debts | 44 | €15 | €10,266 | +€10,251 | +68,341% |
| Suppliers | 440/4 | €15 | €10,266 | +€10,251 | +68,341% |
| Advances received on contracts in progress | 46 | €398 | - | -€398 | |
| Taxes, remuneration and social security | 45 | €13,639 | €16,409 | +€2,770 | +20.3% |
| Taxes | 450/3 | €13,639 | €16,409 | +€2,770 | +20.3% |
| Other amounts payable | 47/48 | €1,000 | €1,000 | = | 0.0% |
| Turnover | 70 | €246,799 | €176,237 | -€70,562 | -28.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €225,091 | €145,967 | -€79,124 | -35.2% |
| Remuneration, social security and pensions | 62 | €522 | - | -€522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,582 | €2,497 | -€4,085 | -62.1% |
| Other operating charges | 640/8 | €618 | €116 | -€502 | -81.2% |
| Gross operating margin | 9900 | €21,708 | €30,270 | +€8,562 | +39.4% |
| Operating profit (loss) | 9901 | €13,986 | €27,658 | +€13,672 | +97.8% |
| Financial income | 75/76B | - | €1,398 | +€1,398 | |
| Recurring financial income | 75 | - | €1,398 | +€1,398 | |
| Non-recurring financial income | 76B | - | €1,398 | +€1,398 | |
| Financial charges | 65/66B | €1,064 | €16,615 | +€15,551 | +1,462% |
| Recurring financial charges | 65 | €1,064 | €1,547 | +€483 | +45.4% |
| Non-recurring financial charges | 66B | - | €15,068 | +€15,068 | |
| Profit (loss) for the period before taxes | 9903 | €12,922 | €12,440 | -€482 | -3.7% |
| Income taxes | 67/77 | €10,721 | €1,000 | -€9,721 | -90.7% |
| Profit (loss) for the period | 9904 | €2,201 | €11,440 | +€9,239 | +420% |
| Profit (loss) for the period to be appropriated | 9905 | €2,201 | €11,440 | +€9,239 | +420% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.