FIRE COMPARTMENT SERVICES: 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.
FIRE COMPARTMENT SERVICES
Largest movements
- Receivables within one year +€32,645
up €32,645 (+85.6%), from €38,133 to €70,778
of which Trade receivables: +€25,260
- Cash +€6,023
up €6,023 (+261%), from €2,308 to €8,331
mainly Trade debts (+€44,664) and Debts after one year (+€28,601)
- Deferred charges and accrued income +€5,629
up €5,629 (+323%), from €1,740 to €7,369
- Stocks and contracts -€2,950
down €2,950 (-22.3%), from €13,250 to €10,300
of which Contracts in progress: -€3,000
- Tangible fixed assets +€2,925
up €2,925 (+7.1%), from €41,370 to €44,295
of which Furniture and vehicles: +€5,421
- Trade debts +€44,664
up €44,664 (+149%), from €29,916 to €74,581
- Profit (loss) carried forward -€37,495
new in 2025: -€37,495
- Debts after one year +€28,601
new in 2025: €28,601
- Short-term financial debts +€13,456
up €13,456 (+1,272%), from €1,058 to €14,514
- Other debts -€11,643
down €11,643 (-22.5%), from €51,658 to €40,016
- Staff costs +€17,328
up €17,328 (+50.2%), from €34,516 to €51,845
- Gross operating margin -€7,885
down €7,885 (-17.0%), from €46,373 to €38,487
- Other operating charges +€6,872
up €6,872 (+595%), from €1,154 to €8,026
- Financial charges +€2,338
up €2,338 (+541%), from €432 to €2,770
- Taxes -€586
down €586 (-100%), from €586 to €0
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 | €107,961 | €150,576 | +€42,615 | +39.5% |
| Fixed assets | 21/28 | €52,529 | €53,798 | +€1,268 | +2.4% |
| Intangible fixed assets | 21 | €10,464 | €8,807 | -€1,657 | -15.8% |
| Tangible fixed assets | 22/27 | €41,370 | €44,295 | +€2,925 | +7.1% |
| Plant, machinery and equipment | 23 | €10,933 | €8,437 | -€2,496 | -22.8% |
| Furniture and vehicles | 24 | €10,960 | €16,381 | +€5,421 | +49.5% |
| Other tangible fixed assets | 26 | €19,477 | €19,477 | = | 0.0% |
| Financial fixed assets | 28 | €696 | €696 | = | 0.0% |
| Current assets | 29/58 | €55,431 | €96,778 | +€41,347 | +74.6% |
| Stocks and contracts in progress | 3 | €13,250 | €10,300 | -€2,950 | -22.3% |
| Stocks | 30/36 | €10,250 | €10,300 | +€50 | +0.5% |
| Contracts in progress | 37 | €3,000 | €0 | -€3,000 | -100% |
| Amounts receivable within one year | 40/41 | €38,133 | €70,778 | +€32,645 | +85.6% |
| Trade receivables | 40 | €32,966 | €58,226 | +€25,260 | +76.6% |
| Other amounts receivable | 41 | €5,167 | €12,552 | +€7,385 | +143% |
| Cash at bank and in hand | 54/58 | €2,308 | €8,331 | +€6,023 | +261% |
| Deferred charges and accrued income | 490/1 | €1,740 | €7,369 | +€5,629 | +323% |
| Total equity and liabilities | 10/49 | €107,961 | €150,576 | +€42,615 | +39.5% |
| Equity | 10/15 | €17,250 | -€22,495 | -€39,746 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €2,250 | €0 | -€2,250 | -100% |
| Distributable reserves | 133 | €2,250 | €0 | -€2,250 | -100% |
| Profit (loss) carried forward | 14 | - | -€37,495 | -€37,495 | |
| Amounts payable | 17/49 | €90,710 | €173,071 | +€82,361 | +90.8% |
| Amounts payable after more than one year | 17 | - | €28,601 | +€28,601 | |
| Financial debts | 170/4 | - | €28,601 | +€28,601 | |
| Amounts payable within one year | 42/48 | €90,710 | €144,470 | +€53,760 | +59.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,399 | +€6,399 | |
| Financial debts | 43 | €1,058 | €14,514 | +€13,456 | +1,272% |
| Credit institutions | 430/8 | €1,058 | €14,514 | +€13,456 | +1,272% |
| Trade debts | 44 | €29,916 | €74,581 | +€44,664 | +149% |
| Suppliers | 440/4 | €29,916 | €74,581 | +€44,664 | +149% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €8,078 | €7,961 | -€117 | -1.4% |
| Taxes | 450/3 | €4,942 | €6,322 | +€1,379 | +27.9% |
| Remuneration and social security | 454/9 | €3,135 | €1,639 | -€1,496 | -47.7% |
| Other amounts payable | 47/48 | €51,658 | €40,016 | -€11,643 | -22.5% |
| Remuneration, social security and pensions | 62 | €34,516 | €51,845 | +€17,328 | +50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,598 | €7,959 | +€362 | +4.8% |
| Other operating charges | 640/8 | €1,154 | €8,026 | +€6,872 | +595% |
| Non-recurring operating charges | 66A | - | €7,641 | +€7,641 | |
| Gross operating margin | 9900 | €46,373 | €38,487 | -€7,885 | -17.0% |
| Operating profit (loss) | 9901 | €3,105 | -€36,984 | -€40,089 | |
| Financial income | 75/76B | €164 | €8 | -€156 | -94.9% |
| Recurring financial income | 75 | €164 | €8 | -€156 | -94.9% |
| Financial charges | 65/66B | €432 | €2,770 | +€2,338 | +541% |
| Recurring financial charges | 65 | €432 | €2,770 | +€2,338 | +541% |
| Profit (loss) for the period before taxes | 9903 | €2,837 | -€39,746 | -€42,582 | |
| Income taxes | 67/77 | €586 | €0 | -€586 | -100% |
| Profit (loss) for the period | 9904 | €2,250 | -€39,746 | -€41,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,250 | -€39,746 | -€41,996 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.