FIRDI: 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.
FIRDI
Largest movements
- Receivables within one year +€15,971
up €15,971 (+162.4%), from €9,832 to €25,804
of which Trade receivables: +€16,048
- Tangible fixed assets -€8,771
down €8,771 (-25.6%), from €34,239 to €25,467
- Cash -€3,550
down €3,550 (-56.6%), from €6,267 to €2,717
mainly Receivables within one year (-€15,971) and Debts after one year (-€6,185)
- Profit (loss) carried forward +€13,849
up €13,849 (+188.1%), from €7,361 to €21,210
- Debts after one year -€6,185
down €6,185 (-24.9%), from €24,877 to €18,692
- Trade debts -€4,318
no longer reported in 2025 (was €4,318)
- Turnover +€36,982
up €36,982 (+92.5%), from €39,987 to €76,969
- Gross operating margin +€28,480
up €28,480 (+152.3%), from €18,699 to €47,179
- Financial charges +€13,357
up €13,357 (+177.4%), from €7,530 to €20,886
- Purchases and services +€8,502
up €8,502 (+39.9%), from €21,288 to €29,790
- Taxes -€2,921
down €2,921 (-79.9%), from €3,657 to €736
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.
Cash bridge derived
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 | €50,337 | €54,088 | +€3,750 | +7.4% |
| Fixed assets | 21/28 | €34,239 | €25,567 | -€8,671 | -25.3% |
| Tangible fixed assets | 22/27 | €34,239 | €25,467 | -€8,771 | -25.6% |
| Furniture and vehicles | 24 | €34,239 | €25,467 | -€8,771 | -25.6% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €16,099 | €28,520 | +€12,421 | +77.2% |
| Amounts receivable within one year | 40/41 | €9,832 | €25,804 | +€15,971 | +162.4% |
| Trade receivables | 40 | - | €16,048 | +€16,048 | |
| Other amounts receivable | 41 | €9,832 | €9,756 | -€77 | -0.8% |
| Cash at bank and in hand | 54/58 | €6,267 | €2,717 | -€3,550 | -56.6% |
| Total equity and liabilities | 10/49 | €50,337 | €54,088 | +€3,750 | +7.4% |
| Equity | 10/15 | €8,861 | €22,710 | +€13,849 | +156.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | - | -€1,500 | |
| Issued capital | 100 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | €7,361 | €21,210 | +€13,849 | +188.1% |
| Amounts payable | 17/49 | €41,476 | €31,377 | -€10,099 | -24.3% |
| Amounts payable after more than one year | 17 | €24,877 | €18,692 | -€6,185 | -24.9% |
| Financial debts | 170/4 | €24,877 | €18,692 | -€6,185 | -24.9% |
| Amounts payable within one year | 42/48 | €16,599 | €12,685 | -€3,914 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €5,781 | €6,185 | +€404 | +7.0% |
| Trade debts | 44 | €4,318 | - | -€4,318 | |
| Suppliers | 440/4 | €4,318 | - | -€4,318 | |
| Other amounts payable | 47/48 | €6,500 | €6,500 | = | 0.0% |
| Turnover | 70 | €39,987 | €76,969 | +€36,982 | +92.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,288 | €29,790 | +€8,502 | +39.9% |
| Remuneration, social security and pensions | 62 | - | €1,669 | +€1,669 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,709 | €8,771 | +€2,062 | +30.7% |
| Other operating charges | 640/8 | €2,114 | €1,267 | -€847 | -40.1% |
| Gross operating margin | 9900 | €18,699 | €47,179 | +€28,480 | +152.3% |
| Operating profit (loss) | 9901 | €9,876 | €35,471 | +€25,596 | +259.2% |
| Financial charges | 65/66B | €7,530 | €20,886 | +€13,357 | +177.4% |
| Recurring financial charges | 65 | €7,530 | €20,886 | +€13,357 | +177.4% |
| Profit (loss) for the period before taxes | 9903 | €2,346 | €14,585 | +€12,239 | +521.6% |
| Income taxes | 67/77 | €3,657 | €736 | -€2,921 | -79.9% |
| Profit (loss) for the period | 9904 | -€1,311 | €13,849 | +€15,160 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,311 | €13,849 | +€15,160 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.