FIRAT & DIJLE: what changed
FIRAT & DIJLE
Largest movements
- Receivables within one year +€67,902
up €67,902 (+88.3%), from €76,886 to €144,788
of which Other amounts receivable: +€35,721
- Cash +€15,219
up €15,219 (+25.0%), from €60,855 to €76,074
mainly Trade debts (+€65,589) and Net result for the year (+€11,314)
- Trade debts +€65,589
up €65,589 (+423%), from €15,524 to €81,113
- Profit (loss) carried forward +€11,314
up €11,314 (+11.2%), from €101,232 to €112,546
- Tax, wage and social debts +€6,412
up €6,412 (+46.2%), from €13,878 to €20,290
of which Remuneration and social security: +€8,795
- Staff costs +€18,576
up €18,576 (+24.9%), from €74,722 to €93,299
- Taxes -€11,861
down €11,861 (-75.6%), from €15,699 to €3,838
- Gross operating margin +€5,967
up €5,967 (+5.0%), from €120,054 to €126,021
- Other operating charges -€5,347
down €5,347 (-69.6%), from €7,679 to €2,331
- Depreciation -€1,376
down €1,376 (-22.5%), from €6,119 to €4,744
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,034 | €232,549 | +€83,515 | +56.0% |
| Fixed assets | 21/28 | €7,811 | €6,197 | -€1,614 | -20.7% |
| Tangible fixed assets | 22/27 | €7,811 | €6,197 | -€1,614 | -20.7% |
| Plant, machinery and equipment | 23 | €4,469 | €3,418 | -€1,051 | -23.5% |
| Furniture and vehicles | 24 | €3,342 | €1,638 | -€1,704 | -51.0% |
| Other tangible fixed assets | 26 | - | €1,141 | +€1,141 | |
| Current assets | 29/58 | €141,223 | €226,352 | +€85,129 | +60.3% |
| Stocks and contracts in progress | 3 | €3,482 | €5,490 | +€2,008 | +57.7% |
| Stocks | 30/36 | €3,482 | €5,490 | +€2,008 | +57.7% |
| Amounts receivable within one year | 40/41 | €76,886 | €144,788 | +€67,902 | +88.3% |
| Trade receivables | 40 | - | €32,181 | +€32,181 | |
| Other amounts receivable | 41 | €76,886 | €112,607 | +€35,721 | +46.5% |
| Cash at bank and in hand | 54/58 | €60,855 | €76,074 | +€15,219 | +25.0% |
| Total equity and liabilities | 10/49 | €149,034 | €232,549 | +€83,515 | +56.0% |
| Equity | 10/15 | €119,632 | €131,146 | +€11,514 | +9.6% |
| Contributions | 10/11 | €18,400 | €18,600 | +€200 | +1.1% |
| Profit (loss) carried forward | 14 | €101,232 | €112,546 | +€11,314 | +11.2% |
| Amounts payable | 17/49 | €29,402 | €101,403 | +€72,001 | +245% |
| Amounts payable within one year | 42/48 | €29,402 | €101,403 | +€72,001 | +245% |
| Trade debts | 44 | €15,524 | €81,113 | +€65,589 | +423% |
| Suppliers | 440/4 | €15,524 | €81,113 | +€65,589 | +423% |
| Taxes, remuneration and social security | 45 | €13,878 | €20,290 | +€6,412 | +46.2% |
| Taxes | 450/3 | €8,256 | €5,872 | -€2,383 | -28.9% |
| Remuneration and social security | 454/9 | €5,623 | €14,418 | +€8,795 | +156% |
| Non-recurring operating income | 76A | €314 | - | -€314 | |
| Remuneration, social security and pensions | 62 | €74,722 | €93,299 | +€18,576 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,119 | €4,744 | -€1,376 | -22.5% |
| Other operating charges | 640/8 | €7,679 | €2,331 | -€5,347 | -69.6% |
| Non-recurring operating charges | 66A | - | €7,155 | +€7,155 | |
| Gross operating margin | 9900 | €120,054 | €126,021 | +€5,967 | +5.0% |
| Operating profit (loss) | 9901 | €31,534 | €18,492 | -€13,042 | -41.4% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €2,804 | €3,353 | +€549 | +19.6% |
| Recurring financial charges | 65 | €2,804 | €3,353 | +€549 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €28,730 | €15,152 | -€13,578 | -47.3% |
| Income taxes | 67/77 | €15,699 | €3,838 | -€11,861 | -75.6% |
| Profit (loss) for the period | 9904 | €13,031 | €11,314 | -€1,717 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,031 | €11,314 | -€1,717 | -13.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.