FIFRA: what changed
Two fiscal 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
- Tangible fixed assets -€142,949
down €142,949 (-4.4%), from €3.2m to €3.1m
of which Land and buildings: -€147,118
- Profit (loss) carried forward -€363,324
down €363,324 (-15.0%), from €2.4m to €2.1m
- Other debts +€203,746
up €203,746 (+1484.8%), from €13,722 to €217,469
- Gross operating margin +€26,373
up €26,373 (+59.3%), from -€44,500 to -€18,127
- Depreciation -€24,286
down €24,286 (-13.2%), from €183,923 to €159,637
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.
Cash bridge derived
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 | €3,279,079 | €3,135,596 | -€143,483 | -4.4% |
| Fixed assets | 21/28 | €3,244,344 | €3,101,396 | -€142,949 | -4.4% |
| Tangible fixed assets | 22/27 | €3,244,344 | €3,101,396 | -€142,949 | -4.4% |
| Land and buildings | 22 | €2,637,592 | €2,490,474 | -€147,118 | -5.6% |
| Plant, machinery and equipment | 23 | €24,666 | €36,174 | +€11,508 | +46.7% |
| Furniture and vehicles | 24 | €14,270 | €6,932 | -€7,339 | -51.4% |
| Other tangible fixed assets | 26 | €567,816 | €567,816 | = | 0.0% |
| Current assets | 29/58 | €34,735 | €34,200 | -€535 | -1.5% |
| Amounts receivable within one year | 40/41 | €31,266 | €1,137 | -€30,128 | -96.4% |
| Other amounts receivable | 41 | €31,266 | €1,137 | -€30,128 | -96.4% |
| Cash at bank and in hand | 54/58 | €3,469 | €25,645 | +€22,176 | +639.2% |
| Deferred charges and accrued income | 490/1 | - | €7,418 | +€7,418 | |
| Total equity and liabilities | 10/49 | €3,279,079 | €3,135,596 | -€143,483 | -4.4% |
| Equity | 10/15 | €3,264,203 | €2,900,880 | -€363,324 | -11.1% |
| Contributions | 10/11 | €835,655 | €835,655 | = | 0.0% |
| Capital | 10 | €835,655 | €835,655 | = | 0.0% |
| Issued capital | 100 | €835,655 | €835,655 | = | 0.0% |
| Reserves | 13 | €9,642 | €9,642 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,642 | €9,642 | = | 0.0% |
| Legal reserve | 130 | €9,642 | €9,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,418,906 | €2,055,583 | -€363,324 | -15.0% |
| Amounts payable | 17/49 | €14,876 | €234,716 | +€219,840 | +1477.8% |
| Amounts payable within one year | 42/48 | €14,876 | €222,716 | +€207,840 | +1397.1% |
| Trade debts | 44 | €1,154 | €5,248 | +€4,094 | +354.8% |
| Suppliers | 440/4 | €1,154 | €5,248 | +€4,094 | +354.8% |
| Other amounts payable | 47/48 | €13,722 | €217,469 | +€203,746 | +1484.8% |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,923 | €159,637 | -€24,286 | -13.2% |
| Other operating charges | 640/8 | €5,387 | €5,262 | -€125 | -2.3% |
| Non-recurring operating charges | 66A | - | €180,000 | +€180,000 | |
| Gross operating margin | 9900 | -€44,500 | -€18,127 | +€26,373 | +59.3% |
| Operating profit (loss) | 9901 | -€233,810 | -€363,026 | -€129,216 | -55.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €399 | €298 | -€101 | -25.4% |
| Recurring financial charges | 65 | €399 | €298 | -€101 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€234,208 | -€363,324 | -€129,115 | -55.1% |
| Profit (loss) for the period | 9904 | -€234,208 | -€363,324 | -€129,115 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€234,208 | -€363,324 | -€129,115 | -55.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.