Fire Consult: 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.
Fire Consult
Largest movements
- Receivables within one year -€73,868
down €73,868 (-60.2%), from €122,793 to €48,925
of which Other amounts receivable: -€65,591
- Cash +€65,388
up €65,388 (+130.6%), from €50,055 to €115,443
mainly Receivables within one year (+€73,868) and Net result for the year (+€57,730)
- Contributions -€61,900
down €61,900 (-99.8%), from €62,000 to €100
- Reserves +€25,330
up €25,330 (+17.7%), from €142,933 to €168,263
of which Distributable reserves: +€35,527
- Tax, wage and social debts +€11,246
up €11,246 (+94.4%), from €11,919 to €23,165
- Other debts +€8,493
up €8,493 (+1061.6%), from €800 to €9,293
- Trade debts +€6,385
up €6,385 (+32.4%), from €19,684 to €26,069
- Gross operating margin +€51,471
up €51,471 (+100.2%), from €51,355 to €102,826
- Taxes +€16,495
up €16,495 (+158.7%), from €10,396 to €26,891
- Financial charges +€3,030
up €3,030 (+63.4%), from €4,782 to €7,812
- Financial income +€1,568
up €1,568 (+267.1%), from €587 to €2,155
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 | €237,336 | €226,890 | -€10,446 | -4.4% |
| Fixed assets | 21/28 | €11,988 | €11,116 | -€872 | -7.3% |
| Tangible fixed assets | 22/27 | €10,174 | €9,302 | -€872 | -8.6% |
| Plant, machinery and equipment | 23 | €741 | €9,257 | +€8,516 | +1149.3% |
| Furniture and vehicles | 24 | €9,433 | €45 | -€9,388 | -99.5% |
| Financial fixed assets | 28 | €1,814 | €1,814 | = | 0.0% |
| Current assets | 29/58 | €225,348 | €215,774 | -€9,574 | -4.2% |
| Stocks and contracts in progress | 3 | €50,285 | €51,206 | +€921 | +1.8% |
| Stocks | 30/36 | €50,285 | €51,206 | +€921 | +1.8% |
| Amounts receivable within one year | 40/41 | €122,793 | €48,925 | -€73,868 | -60.2% |
| Trade receivables | 40 | €37,711 | €29,434 | -€8,277 | -21.9% |
| Other amounts receivable | 41 | €85,082 | €19,491 | -€65,591 | -77.1% |
| Cash at bank and in hand | 54/58 | €50,055 | €115,443 | +€65,388 | +130.6% |
| Deferred charges and accrued income | 490/1 | €2,215 | €200 | -€2,015 | -91.0% |
| Total equity and liabilities | 10/49 | €237,336 | €226,890 | -€10,446 | -4.4% |
| Equity | 10/15 | €204,933 | €168,363 | -€36,570 | -17.8% |
| Contributions | 10/11 | €62,000 | €100 | -€61,900 | -99.8% |
| Reserves | 13 | €142,933 | €168,263 | +€25,330 | +17.7% |
| Non-distributable reserves | 130/1 | €6,197 | - | -€6,197 | |
| Reserves not available under the articles | 1311 | €6,197 | - | -€6,197 | |
| Tax-exempt reserves | 132 | €38,000 | €34,000 | -€4,000 | -10.5% |
| Distributable reserves | 133 | €98,736 | €134,263 | +€35,527 | +36.0% |
| Amounts payable | 17/49 | €32,403 | €58,527 | +€26,124 | +80.6% |
| Amounts payable within one year | 42/48 | €32,403 | €58,527 | +€26,124 | +80.6% |
| Trade debts | 44 | €19,684 | €26,069 | +€6,385 | +32.4% |
| Suppliers | 440/4 | €19,684 | €26,069 | +€6,385 | +32.4% |
| Taxes, remuneration and social security | 45 | €11,919 | €23,165 | +€11,246 | +94.4% |
| Taxes | 450/3 | €11,919 | €23,165 | +€11,246 | +94.4% |
| Other amounts payable | 47/48 | €800 | €9,293 | +€8,493 | +1061.6% |
| Remuneration, social security and pensions | 62 | €771 | €792 | +€21 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,454 | €9,842 | -€612 | -5.9% |
| Other operating charges | 640/8 | €984 | €1,222 | +€238 | +24.2% |
| Non-recurring operating charges | 66A | €5,934 | €692 | -€5,242 | -88.3% |
| Gross operating margin | 9900 | €51,355 | €102,826 | +€51,471 | +100.2% |
| Operating profit (loss) | 9901 | €33,212 | €90,278 | +€57,066 | +171.8% |
| Financial income | 75/76B | €587 | €2,155 | +€1,568 | +267.1% |
| Recurring financial income | 75 | €587 | €2,155 | +€1,568 | +267.1% |
| Financial charges | 65/66B | €4,782 | €7,812 | +€3,030 | +63.4% |
| Recurring financial charges | 65 | €4,782 | €7,812 | +€3,030 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €29,017 | €84,621 | +€55,604 | +191.6% |
| Income taxes | 67/77 | €10,396 | €26,891 | +€16,495 | +158.7% |
| Profit (loss) for the period | 9904 | €18,621 | €57,730 | +€39,109 | +210.0% |
| Transfer from tax-exempt reserves | 789 | - | €4,000 | +€4,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,621 | €61,730 | +€43,109 | +231.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.