Fire Master Technics: 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 Master Technics
Largest movements
- Stocks and contracts -€18,337
down €18,337 (-100.0%), from €18,337 to €0
- Receivables within one year +€14,121
up €14,121 (+152.4%), from €9,266 to €23,387
of which Trade receivables: +€8,732
- Cash +€4,642
up €4,642 (+407.0%), from €1,141 to €5,783
mainly Stocks and contracts (+€18,337) and Trade debts (+€6,608)
- Deferred charges and accrued income +€1,270
new in 2025: €1,270
- Trade debts +€6,608
up €6,608 (+485.9%), from €1,360 to €7,968
- Advances received -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Profit (loss) carried forward +€676
up €676 (+1.8%), from -€37,959 to -€37,283
- Tax, wage and social debts -€387
down €387 (-100.0%), from €387 to €0
- Gross operating margin +€11,013
up €11,013, from -€10,180 to €833
- Financial income -€410
down €410 (-100.0%), from €410 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.
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 | €33,343 | €35,040 | +€1,697 | +5.1% |
| Fixed assets | 21/28 | €4,600 | €4,600 | = | 0.0% |
| Financial fixed assets | 28 | €4,600 | €4,600 | = | 0.0% |
| Current assets | 29/58 | €28,743 | €30,440 | +€1,697 | +5.9% |
| Stocks and contracts in progress | 3 | €18,337 | €0 | -€18,337 | -100.0% |
| Stocks | 30/36 | €18,337 | €0 | -€18,337 | -100.0% |
| Amounts receivable within one year | 40/41 | €9,266 | €23,387 | +€14,121 | +152.4% |
| Trade receivables | 40 | €9,266 | €17,997 | +€8,732 | +94.2% |
| Other amounts receivable | 41 | - | €5,389 | +€5,389 | |
| Cash at bank and in hand | 54/58 | €1,141 | €5,783 | +€4,642 | +407.0% |
| Deferred charges and accrued income | 490/1 | - | €1,270 | +€1,270 | |
| Total equity and liabilities | 10/49 | €33,343 | €35,040 | +€1,697 | +5.1% |
| Equity | 10/15 | €24,541 | €25,217 | +€676 | +2.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,959 | -€37,283 | +€676 | +1.8% |
| Amounts payable | 17/49 | €8,801 | €9,823 | +€1,021 | +11.6% |
| Amounts payable within one year | 42/48 | €8,801 | €9,823 | +€1,021 | +11.6% |
| Trade debts | 44 | €1,360 | €7,968 | +€6,608 | +485.9% |
| Suppliers | 440/4 | €1,360 | €7,968 | +€6,608 | +485.9% |
| Advances received on contracts in progress | 46 | €5,000 | €0 | -€5,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €387 | €0 | -€387 | -100.0% |
| Taxes | 450/3 | €387 | €0 | -€387 | -100.0% |
| Other amounts payable | 47/48 | €2,055 | €1,855 | -€200 | -9.7% |
| Other operating charges | 640/8 | - | €0 | = | |
| Gross operating margin | 9900 | -€10,180 | €833 | +€11,013 | |
| Operating profit (loss) | 9901 | -€10,180 | €833 | +€11,013 | |
| Financial income | 75/76B | €410 | €0 | -€410 | -100.0% |
| Recurring financial income | 75 | €410 | €0 | -€410 | -100.0% |
| Financial charges | 65/66B | €149 | €157 | +€8 | +5.5% |
| Recurring financial charges | 65 | €149 | €157 | +€8 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,919 | €676 | +€10,595 | |
| Profit (loss) for the period | 9904 | -€9,919 | €676 | +€10,595 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,919 | €676 | +€10,595 |
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 29 September 2026 via checked.be.