FIRE 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.
What changed
FIRE TECHNICS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€24,901
2024 · €150,920-€126,019
Equity
€4.4m
2024 · €4.4m+€24,901
Cash
€529,106
2024 · €384,118+€144,988
Balance sheet total
€22.5m
2024 · €16.3m+€6.2m
Largest movements
Assets
- Receivables within one year +€5.7m
up €5.7m (+169.2%), from €3.4m to €9.0m
of which Trade receivables: +€5.7m
- Stocks and contracts +€550,683
up €550,683 (+5.1%), from €10.7m to €11.3m
of which Stocks: +€528,972
Equity and liabilities
- Advances received +€5.9m
up €5.9m (+632.2%), from €937,000 to €6.9m
- Trade debts -€2.9m
down €2.9m (-38.9%), from €7.5m to €4.6m
- Short-term financial debts +€2.3m
up €2.3m (+153.2%), from €1.5m to €3.8m
of which Credit institutions: +€2.3m
- Accrued charges and deferred income +€978,334
up €978,334 (+155793.0%), from €628 to €978,962
Income statement
- Turnover +€3.8m
up €3.8m (+29.3%), from €12.9m to €16.7m
- Other operating charges +€1.1m
up €1.1m (+3036.8%), from €37,360 to €1.2m
- Goods and materials -€1.1m
down €1.1m (-8.0%), from €13.6m to €12.5m
of which Purchases: -€1.2m
- Write-downs -€755,593
down €755,593, from €157,671 to -€597,922
- Other operating income -€209,427
down €209,427 (-91.6%), from €228,548 to €19,121
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.
Result 2024
€150,920
Turnover
+€3.8m
Other operating income
-€209,427
Goods and materials
+€1.1m
Services and other goods
-€90,158
Staff costs
-€32,979
Depreciation
-€14,439
Write-downs
+€755,593
Provisions
-€659
Other operating charges
-€1.1m
Other operating items
-€4.2m
Financial income
+€13,773
Financial charges
-€44,933
Taxes
-€13,024
Result 2025
€24,901
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.
From operations
-€2.0m
Investment
-€70,933
Financing
+€2.2m
Cash 2024
€384,118
From operations (derived)
-€2.0m
Net result for the year
+€24,901
Depreciation
+€219,608
Stocks and contracts
-€550,683
Receivables within one year
-€5.7m
Smaller working-capital items
+€13,565
Trade debts
-€2.9m
Tax, wage and social debts
+€75,185
Advances received
+€5.9m
Other debts
-€40,584
Accrued charges and deferred income
+€978,334
Investment (derived)
-€70,933
Investment in fixed assets (net)
-€70,933
Financing
+€2.2m
Debts after one year
-€97,587
Current portion of long-term debt
+€4,278
Short-term financial debts
+€2.3m
Cash 2025
€529,106
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,283,008 | €22,515,243 | +€6.2m | +38.3% |
| Fixed assets | 21/28 | €1,799,415 | €1,650,741 | -€148,674 | -8.3% |
| Intangible fixed assets | 21 | €26,218 | €42,278 | +€16,060 | +61.3% |
| Tangible fixed assets | 22/27 | €1,772,651 | €1,607,917 | -€164,734 | -9.3% |
| Plant, machinery and equipment | 23 | €70,027 | €53,389 | -€16,638 | -23.8% |
| Furniture and vehicles | 24 | €58,620 | €42,907 | -€15,713 | -26.8% |
| Other tangible fixed assets | 26 | €1,644,004 | €1,511,621 | -€132,383 | -8.1% |
| Financial fixed assets | 28 | €546 | €546 | = | 0.0% |
| Other financial fixed assets | 284/8 | €546 | €546 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €546 | €546 | = | 0.0% |
| Current assets | 29/58 | €14,483,593 | €20,864,502 | +€6.4m | +44.1% |
| Stocks and contracts in progress | 3 | €10,722,871 | €11,273,554 | +€550,683 | +5.1% |
| Stocks | 30/36 | €2,477,769 | €3,006,742 | +€528,972 | +21.3% |
| Raw materials and consumables | 30/31 | €1,744,812 | €2,234,981 | +€490,170 | +28.1% |
| Goods purchased for resale | 34 | €99,813 | €282 | -€99,531 | -99.7% |
| Advance payments | 36 | €633,145 | €771,479 | +€138,334 | +21.8% |
| Contracts in progress | 37 | €8,245,102 | €8,266,812 | +€21,711 | +0.3% |
| Amounts receivable within one year | 40/41 | €3,359,228 | €9,044,035 | +€5.7m | +169.2% |
| Trade receivables | 40 | €3,316,988 | €8,987,495 | +€5.7m | +171.0% |
| Other amounts receivable | 41 | €42,240 | €56,540 | +€14,300 | +33.9% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €384,118 | €529,106 | +€144,988 | +37.7% |
| Deferred charges and accrued income | 490/1 | €17,376 | €17,807 | +€431 | +2.5% |
| Total equity and liabilities | 10/49 | €16,283,008 | €22,515,243 | +€6.2m | +38.3% |
| Equity | 10/15 | €4,364,960 | €4,389,861 | +€24,901 | +0.6% |
| Contributions | 10/11 | €425,000 | €425,000 | = | 0.0% |
| Capital | 10 | €425,000 | €425,000 | = | 0.0% |
| Issued capital | 100 | €425,000 | €425,000 | = | 0.0% |
| Reserves | 13 | €3,939,000 | €3,964,000 | +€25,000 | +0.6% |
| Non-distributable reserves | 130/1 | €42,500 | €42,500 | = | 0.0% |
| Legal reserve | 130 | €42,500 | €42,500 | = | 0.0% |
| Distributable reserves | 133 | €3,896,500 | €3,921,500 | +€25,000 | +0.6% |
| Profit (loss) carried forward | 14 | €960 | €861 | -€99 | -10.3% |
| Provisions and deferred taxes | 16 | €211,474 | €225,470 | +€13,996 | +6.6% |
| Provisions for liabilities and charges | 160/5 | €211,474 | €225,470 | +€13,996 | +6.6% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €211,474 | €225,470 | +€13,996 | +6.6% |
| Amounts payable | 17/49 | €11,706,574 | €17,899,912 | +€6.2m | +52.9% |
| Amounts payable after more than one year | 17 | €361,582 | €263,995 | -€97,587 | -27.0% |
| Financial debts | 170/4 | €361,582 | €263,995 | -€97,587 | -27.0% |
| Credit institutions | 173 | €361,582 | €263,995 | -€97,587 | -27.0% |
| Amounts payable within one year | 42/48 | €11,344,364 | €16,656,955 | +€5.3m | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €93,309 | €97,587 | +€4,278 | +4.6% |
| Financial debts | 43 | €1,492,695 | €3,779,249 | +€2.3m | +153.2% |
| Credit institutions | 430/8 | €1,421,467 | €3,708,093 | +€2.3m | +160.9% |
| Other loans | 439 | €71,227 | €71,156 | -€71 | -0.1% |
| Trade debts | 44 | €7,541,596 | €4,605,259 | -€2.9m | -38.9% |
| Suppliers | 440/4 | €7,541,596 | €4,605,259 | -€2.9m | -38.9% |
| Advances received on contracts in progress | 46 | €937,000 | €6,860,494 | +€5.9m | +632.2% |
| Taxes, remuneration and social security | 45 | €691,586 | €766,771 | +€75,185 | +10.9% |
| Taxes | 450/3 | €441,458 | €526,534 | +€85,076 | +19.3% |
| Remuneration and social security | 454/9 | €250,128 | €240,238 | -€9,890 | -4.0% |
| Other amounts payable | 47/48 | €588,178 | €547,594 | -€40,584 | -6.9% |
| Accrued charges and deferred income | 492/3 | €628 | €978,962 | +€978,334 | +155793.0% |
| Operating income | 70/76A | €16,837,641 | €16,182,174 | -€655,467 | -3.9% |
| Turnover | 70 | €12,873,368 | €16,651,383 | +€3.8m | +29.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €3,735,725 | -€488,329 | -€4.2m | |
| Other operating income | 74 | €228,548 | €19,121 | -€209,427 | -91.6% |
| Operating charges | 60/66A | €16,503,386 | €15,929,754 | -€573,632 | -3.5% |
| Goods for resale, raw materials and consumables | 60 | €13,576,746 | €12,485,910 | -€1.1m | -8.0% |
| Purchases | 600/8 | €14,605,992 | €13,386,588 | -€1.2m | -8.3% |
| Change in stocks: decrease (increase) | 609 | -€1,029,246 | -€900,678 | +€128,568 | +12.5% |
| Services and other goods | 61 | €952,875 | €1,043,033 | +€90,158 | +9.5% |
| Remuneration, social security and pensions | 62 | €1,560,228 | €1,593,206 | +€32,979 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,169 | €219,608 | +€14,439 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €157,671 | -€597,922 | -€755,593 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €13,337 | €13,996 | +€659 | +4.9% |
| Other operating charges | 640/8 | €37,360 | €1,171,922 | +€1.1m | +3036.8% |
| Operating profit (loss) | 9901 | €334,255 | €252,421 | -€81,835 | -24.5% |
| Financial income | 75/76B | €1,903 | €15,676 | +€13,773 | +723.6% |
| Recurring financial income | 75 | €1,903 | €15,676 | +€13,773 | +723.6% |
| Income from current assets | 751 | €1,523 | €1,774 | +€251 | +16.5% |
| Other financial income | 752/9 | €381 | €13,902 | +€13,521 | +3551.9% |
| Financial charges | 65/66B | €175,757 | €220,690 | +€44,933 | +25.6% |
| Recurring financial charges | 65 | €175,757 | €220,690 | +€44,933 | +25.6% |
| Debt charges | 650 | €131,572 | €170,781 | +€39,209 | +29.8% |
| Other financial charges | 652/9 | €44,185 | €49,909 | +€5,724 | +13.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €160,402 | €47,406 | -€112,995 | -70.4% |
| Income taxes | 67/77 | €9,481 | €22,505 | +€13,024 | +137.4% |
| Taxes | 670/3 | €9,481 | €22,505 | +€13,024 | +137.4% |
| Profit (loss) for the period | 9904 | €150,920 | €24,901 | -€126,019 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €150,920 | €24,901 | -€126,019 | -83.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.