Fire Management: 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 Management
Largest movements
- Cash +€172,806
up €172,806 (+44.0%), from €393,155 to €565,961
mainly Net result for the year (+€198,123) and Other debts (+€85,000)
- Receivables within one year +€34,033
up €34,033 (+40.9%), from €83,177 to €117,209
of which Trade receivables: +€18,214
- Tangible fixed assets -€8,263
down €8,263 (-22.8%), from €36,237 to €27,974
of which Furniture and vehicles: -€6,038
- Profit (loss) carried forward +€98,123
up €98,123 (+21.6%), from €454,445 to €552,568
- Other debts +€85,000
new in 2025: €85,000
- Tax, wage and social debts +€18,653
up €18,653 (+36.0%), from €51,845 to €70,499
of which Taxes: +€15,197
- Gross operating margin +€51,956
up €51,956 (+17.6%), from €295,497 to €347,452
- Staff costs +€10,388
up €10,388 (+18.0%), from €57,844 to €68,231
- Taxes +€8,852
up €8,852 (+16.0%), from €55,241 to €64,093
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 | €512,569 | €711,145 | +€198,575 | +38.7% |
| Fixed assets | 21/28 | €36,237 | €27,974 | -€8,263 | -22.8% |
| Tangible fixed assets | 22/27 | €36,237 | €27,974 | -€8,263 | -22.8% |
| Plant, machinery and equipment | 23 | €2,983 | €758 | -€2,225 | -74.6% |
| Furniture and vehicles | 24 | €33,254 | €27,216 | -€6,038 | -18.2% |
| Current assets | 29/58 | €476,332 | €683,171 | +€206,839 | +43.4% |
| Amounts receivable within one year | 40/41 | €83,177 | €117,209 | +€34,033 | +40.9% |
| Trade receivables | 40 | €81,872 | €100,086 | +€18,214 | +22.2% |
| Other amounts receivable | 41 | €1,304 | €17,123 | +€15,819 | +1212.9% |
| Cash at bank and in hand | 54/58 | €393,155 | €565,961 | +€172,806 | +44.0% |
| Total equity and liabilities | 10/49 | €512,569 | €711,145 | +€198,575 | +38.7% |
| Equity | 10/15 | €456,945 | €555,068 | +€98,123 | +21.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €454,445 | €552,568 | +€98,123 | +21.6% |
| Amounts payable | 17/49 | €55,624 | €156,077 | +€100,453 | +180.6% |
| Amounts payable within one year | 42/48 | €55,624 | €156,077 | +€100,453 | +180.6% |
| Trade debts | 44 | €3,779 | €578 | -€3,201 | -84.7% |
| Suppliers | 440/4 | €3,779 | €578 | -€3,201 | -84.7% |
| Taxes, remuneration and social security | 45 | €51,845 | €70,499 | +€18,653 | +36.0% |
| Taxes | 450/3 | €41,777 | €56,974 | +€15,197 | +36.4% |
| Remuneration and social security | 454/9 | €10,069 | €13,525 | +€3,457 | +34.3% |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Remuneration, social security and pensions | 62 | €57,844 | €68,231 | +€10,388 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,947 | €14,965 | +€2,018 | +15.6% |
| Other operating charges | 640/8 | €1,075 | €1,052 | -€22 | -2.1% |
| Gross operating margin | 9900 | €295,497 | €347,452 | +€51,956 | +17.6% |
| Operating profit (loss) | 9901 | €223,631 | €263,204 | +€39,573 | +17.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,425 | €989 | -€1,436 | -59.2% |
| Recurring financial charges | 65 | €2,425 | €989 | -€1,436 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €221,207 | €262,216 | +€41,009 | +18.5% |
| Income taxes | 67/77 | €55,241 | €64,093 | +€8,852 | +16.0% |
| Profit (loss) for the period | 9904 | €165,966 | €198,123 | +€32,157 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €165,966 | €198,123 | +€32,157 | +19.4% |
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 9 October 2026 via checked.be.