FIRECHASER: 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.
FIRECHASER
Largest movements
- Cash -€51,971
down €51,971 (-27.4%), from €189,468 to €137,497
mainly Receivables within one year (-€51,397) and Other debts (-€26,499)
- Receivables within one year +€51,397
up €51,397 (+48.0%), from €106,983 to €158,380
of which Trade receivables: +€29,089
- Financial fixed assets -€20,000
down €20,000 (-94.9%), from €21,069 to €1,069
- Other debts -€26,499
no longer reported in 2025 (was €26,499)
- Advances received +€9,809
up €9,809 (+416.9%), from €2,353 to €12,162
- Short-term financial debts -€3,301
no longer reported in 2025 (was €3,301)
- Gross operating margin -€4,354
down €4,354 (-33.4%), from €13,039 to €8,685
- Financial charges -€2,331
down €2,331 (-49.4%), from €4,718 to €2,387
- Other operating charges -€1,499
down €1,499 (-19.5%), from €7,703 to €6,204
- Financial income +€360
up €360 (+455.7%), from €79 to €439
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 | €318,108 | €297,283 | -€20,825 | -6.5% |
| Fixed assets | 21/28 | €21,588 | €1,330 | -€20,258 | -93.8% |
| Tangible fixed assets | 22/27 | €519 | €261 | -€258 | -49.7% |
| Furniture and vehicles | 24 | €519 | €261 | -€258 | -49.7% |
| Financial fixed assets | 28 | €21,069 | €1,069 | -€20,000 | -94.9% |
| Current assets | 29/58 | €296,520 | €295,953 | -€567 | -0.2% |
| Amounts receivable within one year | 40/41 | €106,983 | €158,380 | +€51,397 | +48.0% |
| Trade receivables | 40 | €3,944 | €33,033 | +€29,089 | +737.6% |
| Other amounts receivable | 41 | €103,039 | €125,347 | +€22,308 | +21.7% |
| Cash at bank and in hand | 54/58 | €189,468 | €137,497 | -€51,971 | -27.4% |
| Deferred charges and accrued income | 490/1 | €69 | €76 | +€7 | +10.1% |
| Total equity and liabilities | 10/49 | €318,108 | €297,283 | -€20,825 | -6.5% |
| Equity | 10/15 | €36,112 | €36,387 | +€275 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,652 | €15,927 | +€275 | +1.8% |
| Amounts payable | 17/49 | €281,996 | €260,896 | -€21,100 | -7.5% |
| Amounts payable within one year | 42/48 | €281,996 | €260,896 | -€21,100 | -7.5% |
| Financial debts | 43 | €3,301 | - | -€3,301 | |
| Credit institutions | 430/8 | €3,301 | - | -€3,301 | |
| Trade debts | 44 | €249,801 | €248,734 | -€1,067 | -0.4% |
| Suppliers | 440/4 | €249,801 | €248,734 | -€1,067 | -0.4% |
| Advances received on contracts in progress | 46 | €2,353 | €12,162 | +€9,809 | +416.9% |
| Taxes, remuneration and social security | 45 | €42 | - | -€42 | |
| Taxes | 450/3 | €42 | - | -€42 | |
| Other amounts payable | 47/48 | €26,499 | - | -€26,499 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166 | €258 | +€92 | +55.4% |
| Other operating charges | 640/8 | €7,703 | €6,204 | -€1,499 | -19.5% |
| Gross operating margin | 9900 | €13,039 | €8,685 | -€4,354 | -33.4% |
| Operating profit (loss) | 9901 | €5,170 | €2,223 | -€2,947 | -57.0% |
| Financial income | 75/76B | €79 | €439 | +€360 | +455.7% |
| Recurring financial income | 75 | €79 | €439 | +€360 | +455.7% |
| Financial charges | 65/66B | €4,718 | €2,387 | -€2,331 | -49.4% |
| Recurring financial charges | 65 | €4,718 | €2,387 | -€2,331 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €531 | €275 | -€256 | -48.2% |
| Profit (loss) for the period | 9904 | €531 | €275 | -€256 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €531 | €275 | -€256 | -48.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.