FIREBRAIN: 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.
FIREBRAIN
Largest movements
- Cash +€11,350
up €11,350 (+63.8%), from €17,786 to €29,136
mainly Trade debts (+€14,991) and Tax, wage and social debts (+€2,755)
- Receivables within one year +€8,219
up €8,219 (+132%), from €6,246 to €14,464
of which Trade receivables: +€6,955
- Stocks and contracts -€2,469
no longer reported in 2025 (was €2,469)
- Tangible fixed assets -€668
down €668 (-50.1%), from €1,333 to €665
of which Furniture and vehicles: -€395
- Trade debts +€14,991
up €14,991 (+790%), from €1,897 to €16,889
- Tax, wage and social debts +€2,755
up €2,755 (+101%), from €2,715 to €5,470
- Reserves -€2,007
down €2,007 (-8.7%), from €23,033 to €21,026
of which Distributable reserves: -€2,007
- Gross operating margin -€14,932
down €14,932 (-99.9%), from €14,943 to €11
- Taxes -€481
down €481 (-67.1%), from €716 to €236
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.
Derived cash bridge
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 | €42,017 | €58,259 | +€16,243 | +38.7% |
| Fixed assets | 21/28 | €13,883 | €13,214 | -€668 | -4.8% |
| Tangible fixed assets | 22/27 | €1,333 | €665 | -€668 | -50.1% |
| Plant, machinery and equipment | 23 | €403 | €130 | -€273 | -67.8% |
| Furniture and vehicles | 24 | €930 | €535 | -€395 | -42.5% |
| Financial fixed assets | 28 | €12,550 | €12,550 | = | 0.0% |
| Current assets | 29/58 | €28,134 | €45,045 | +€16,911 | +60.1% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,000 | €1,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,469 | - | -€2,469 | |
| Stocks | 30/36 | €2,469 | - | -€2,469 | |
| Amounts receivable within one year | 40/41 | €6,246 | €14,464 | +€8,219 | +132% |
| Trade receivables | 40 | €6,246 | €13,200 | +€6,955 | +111% |
| Other amounts receivable | 41 | - | €1,264 | +€1,264 | |
| Cash at bank and in hand | 54/58 | €17,786 | €29,136 | +€11,350 | +63.8% |
| Deferred charges and accrued income | 490/1 | €634 | €444 | -€190 | -29.9% |
| Total equity and liabilities | 10/49 | €42,017 | €58,259 | +€16,243 | +38.7% |
| Equity | 10/15 | €29,233 | €27,226 | -€2,007 | -6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,033 | €21,026 | -€2,007 | -8.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €21,174 | €19,167 | -€2,007 | -9.5% |
| Amounts payable | 17/49 | €12,784 | €31,033 | +€18,250 | +143% |
| Amounts payable within one year | 42/48 | €12,784 | €31,033 | +€18,250 | +143% |
| Trade debts | 44 | €1,897 | €16,889 | +€14,991 | +790% |
| Suppliers | 440/4 | €1,897 | €16,889 | +€14,991 | +790% |
| Taxes, remuneration and social security | 45 | €2,715 | €5,470 | +€2,755 | +101% |
| Taxes | 450/3 | €2,715 | €5,470 | +€2,755 | +101% |
| Other amounts payable | 47/48 | €8,171 | €8,674 | +€503 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €668 | +€140 | +26.6% |
| Other operating charges | 640/8 | €753 | €887 | +€134 | +17.8% |
| Gross operating margin | 9900 | €14,943 | €11 | -€14,932 | -99.9% |
| Operating profit (loss) | 9901 | €13,662 | -€1,544 | -€15,206 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €332 | €227 | -€105 | -31.6% |
| Recurring financial charges | 65 | €332 | €227 | -€105 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €13,330 | -€1,771 | -€15,101 | |
| Income taxes | 67/77 | €716 | €236 | -€481 | -67.1% |
| Profit (loss) for the period | 9904 | €12,613 | -€2,007 | -€14,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,613 | -€2,007 | -€14,620 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.