FIRE-STARTER: 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-STARTER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€3,697
down €3,697 (-1.9%), from -€194,235 to -€197,932
- Other debts +€3,330
up €3,330 (+194.5%), from €1,713 to €5,043
- Trade debts +€760
up €760 (+392.6%), from €194 to €954
- Other operating charges +€1,710
up €1,710 (+883.1%), from €194 to €1,904
- Gross operating margin -€1,389
down €1,389 (-677.2%), from -€205 to -€1,594
- Financial charges +€120
up €120 (+151.5%), from €79 to €199
of which Non-recurring financial charges: +€125
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 | €38,334 | €38,523 | +€189 | +0.5% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €37,334 | €37,523 | +€189 | +0.5% |
| Amounts receivable within one year | 40/41 | €408 | €671 | +€263 | +64.4% |
| Other amounts receivable | 41 | €408 | €671 | +€263 | +64.4% |
| Cash at bank and in hand | 54/58 | €36,925 | €36,852 | -€73 | -0.2% |
| Total equity and liabilities | 10/49 | €38,334 | €38,523 | +€189 | +0.5% |
| Equity | 10/15 | €36,222 | €32,526 | -€3,696 | -10.2% |
| Contributions | 10/11 | €230,000 | €230,000 | = | 0.0% |
| Capital | 10 | €230,000 | €230,000 | = | 0.0% |
| Issued capital | 100 | €230,000 | €230,000 | = | 0.0% |
| Reserves | 13 | €458 | €458 | +€0 | +0.1% |
| Distributable reserves | 133 | €458 | €458 | +€0 | +0.1% |
| Profit (loss) carried forward | 14 | -€194,235 | -€197,932 | -€3,697 | -1.9% |
| Amounts payable | 17/49 | €2,111 | €5,997 | +€3,886 | +184.0% |
| Amounts payable within one year | 42/48 | €1,906 | €5,997 | +€4,091 | +214.6% |
| Trade debts | 44 | €194 | €954 | +€760 | +392.6% |
| Suppliers | 440/4 | €194 | €954 | +€760 | +392.6% |
| Other amounts payable | 47/48 | €1,713 | €5,043 | +€3,330 | +194.5% |
| Accrued charges and deferred income | 492/3 | €205 | - | -€205 | |
| Other operating charges | 640/8 | €194 | €1,904 | +€1,710 | +883.1% |
| Gross operating margin | 9900 | -€205 | -€1,594 | -€1,389 | -677.2% |
| Operating profit (loss) | 9901 | -€399 | -€3,498 | -€3,099 | -777.2% |
| Financial charges | 65/66B | €79 | €199 | +€120 | +151.5% |
| Recurring financial charges | 65 | €79 | €74 | -€5 | -6.5% |
| Non-recurring financial charges | 66B | - | €125 | +€125 | |
| Profit (loss) for the period before taxes | 9903 | -€478 | -€3,697 | -€3,219 | -673.6% |
| Profit (loss) for the period | 9904 | -€478 | -€3,697 | -€3,219 | -673.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€478 | -€3,697 | -€3,219 | -673.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.