FIRE CONTROL: 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 CONTROL
Largest movements
- Receivables within one year -€77,999
down €77,999 (-53.0%), from €147,147 to €69,148
of which Trade receivables: -€78,932
- Tangible fixed assets +€28,026
up €28,026 (+24.2%), from €115,671 to €143,697
of which Furniture and vehicles: +€32,617
- Deferred charges and accrued income +€3,800
up €3,800 (+326.5%), from €1,164 to €4,964
- Cash +€3,570
up €3,570 (+11.2%), from €31,925 to €35,495
mainly Receivables within one year (+€77,999) and Depreciation (+€43,263)
- Other debts -€31,850
down €31,850 (-31.9%), from €100,000 to €68,150
- Trade debts -€31,123
down €31,123 (-82.2%), from €37,880 to €6,758
- Debts after one year +€23,709
up €23,709 (+78.5%), from €30,187 to €53,897
- Profit (loss) carried forward -€18,978
down €18,978 (-43.7%), from €43,457 to €24,479
- Current portion of long-term debt +€10,733
up €10,733 (+38.9%), from €27,564 to €38,297
- Gross operating margin +€68,947
up €68,947 (+34.1%), from €202,292 to €271,240
- Staff costs +€51,717
up €51,717 (+48.4%), from €106,768 to €158,485
- Depreciation +€13,352
up €13,352 (+44.6%), from €29,911 to €43,263
- Other operating charges +€8,489
up €8,489 (+457.4%), from €1,856 to €10,345
- Financial charges +€3,409
up €3,409 (+151.8%), from €2,245 to €5,654
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 | €302,101 | €259,156 | -€42,944 | -14.2% |
| Fixed assets | 21/28 | €121,865 | €149,550 | +€27,685 | +22.7% |
| Intangible fixed assets | 21 | €5,194 | €4,853 | -€341 | -6.6% |
| Tangible fixed assets | 22/27 | €115,671 | €143,697 | +€28,026 | +24.2% |
| Plant, machinery and equipment | 23 | €15,826 | €11,235 | -€4,591 | -29.0% |
| Furniture and vehicles | 24 | €99,845 | €132,462 | +€32,617 | +32.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €180,236 | €109,607 | -€70,629 | -39.2% |
| Amounts receivable within one year | 40/41 | €147,147 | €69,148 | -€77,999 | -53.0% |
| Trade receivables | 40 | €118,384 | €39,451 | -€78,932 | -66.7% |
| Other amounts receivable | 41 | €28,763 | €29,697 | +€933 | +3.2% |
| Cash at bank and in hand | 54/58 | €31,925 | €35,495 | +€3,570 | +11.2% |
| Deferred charges and accrued income | 490/1 | €1,164 | €4,964 | +€3,800 | +326.5% |
| Total equity and liabilities | 10/49 | €302,101 | €259,156 | -€42,944 | -14.2% |
| Equity | 10/15 | €43,457 | €24,479 | -€18,978 | -43.7% |
| Profit (loss) carried forward | 14 | €43,457 | €24,479 | -€18,978 | -43.7% |
| Amounts payable | 17/49 | €258,644 | €234,677 | -€23,966 | -9.3% |
| Amounts payable after more than one year | 17 | €30,187 | €53,897 | +€23,709 | +78.5% |
| Financial debts | 170/4 | €30,187 | €53,897 | +€23,709 | +78.5% |
| Amounts payable within one year | 42/48 | €228,457 | €180,781 | -€47,676 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €27,564 | €38,297 | +€10,733 | +38.9% |
| Trade debts | 44 | €37,880 | €6,758 | -€31,123 | -82.2% |
| Suppliers | 440/4 | €37,880 | €6,758 | -€31,123 | -82.2% |
| Taxes, remuneration and social security | 45 | €63,012 | €67,577 | +€4,564 | +7.2% |
| Taxes | 450/3 | €39,423 | €44,617 | +€5,194 | +13.2% |
| Remuneration and social security | 454/9 | €23,589 | €22,960 | -€629 | -2.7% |
| Other amounts payable | 47/48 | €100,000 | €68,150 | -€31,850 | -31.9% |
| Remuneration, social security and pensions | 62 | €106,768 | €158,485 | +€51,717 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,911 | €43,263 | +€13,352 | +44.6% |
| Other operating charges | 640/8 | €1,856 | €10,345 | +€8,489 | +457.4% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €202,292 | €271,240 | +€68,947 | +34.1% |
| Operating profit (loss) | 9901 | €63,758 | €59,083 | -€4,674 | -7.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,245 | €5,654 | +€3,409 | +151.8% |
| Recurring financial charges | 65 | €2,245 | €5,654 | +€3,409 | +151.8% |
| Profit (loss) for the period before taxes | 9903 | €61,515 | €53,429 | -€8,086 | -13.1% |
| Income taxes | 67/77 | €12,995 | €12,407 | -€588 | -4.5% |
| Profit (loss) for the period | 9904 | €48,520 | €41,022 | -€7,498 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,520 | €41,022 | -€7,498 | -15.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.