FIREFOOD: 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.
FIREFOOD
Largest movements
- Tangible fixed assets +€20,797
up €20,797 (+175%), from €11,876 to €32,673
of which Other tangible fixed assets: +€19,604
- Stocks and contracts -€13,347
down €13,347 (-74.2%), from €17,979 to €4,632
- Receivables within one year -€5,327
down €5,327 (-30.7%), from €17,370 to €12,043
of which Trade receivables: -€5,342
- Deferred charges and accrued income -€4,373
down €4,373 (-57.5%), from €7,602 to €3,229
- Profit (loss) carried forward +€26,961
up €26,961 (+18.9%), from -€142,456 to -€115,495
- Debts after one year -€25,000
down €25,000 (-18.9%), from €132,000 to €107,000
- Advances received -€5,000
down €5,000 (-100%), from €5,000 to €0
- Trade debts +€4,284
up €4,284 (+115%), from €3,720 to €8,004
- Short-term financial debts -€1,679
down €1,679 (-42.6%), from €3,936 to €2,258
- Gross operating margin +€36,188
up €36,188 (+225%), from €16,099 to €52,286
- Staff costs +€8,967
up €8,967 (+714%), from €1,256 to €10,222
- Other operating charges +€5,324
up €5,324 (+181%), from €2,935 to €8,259
- Financial charges -€1,096
down €1,096 (-25.7%), from €4,272 to €3,176
- Depreciation -€639
down €639 (-14.7%), from €4,353 to €3,713
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 | €55,952 | €53,201 | -€2,750 | -4.9% |
| Fixed assets | 21/28 | €13,001 | €33,298 | +€20,297 | +156% |
| Intangible fixed assets | 21 | €1,125 | €625 | -€500 | -44.4% |
| Tangible fixed assets | 22/27 | €11,876 | €32,673 | +€20,797 | +175% |
| Plant, machinery and equipment | 23 | €4,626 | €5,819 | +€1,192 | +25.8% |
| Other tangible fixed assets | 26 | €7,250 | €26,854 | +€19,604 | +270% |
| Current assets | 29/58 | €42,951 | €19,904 | -€23,047 | -53.7% |
| Stocks and contracts in progress | 3 | €17,979 | €4,632 | -€13,347 | -74.2% |
| Stocks | 30/36 | €17,979 | €4,632 | -€13,347 | -74.2% |
| Amounts receivable within one year | 40/41 | €17,370 | €12,043 | -€5,327 | -30.7% |
| Trade receivables | 40 | €17,370 | €12,027 | -€5,342 | -30.8% |
| Other amounts receivable | 41 | €0 | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €7,602 | €3,229 | -€4,373 | -57.5% |
| Total equity and liabilities | 10/49 | €55,952 | €53,201 | -€2,750 | -4.9% |
| Equity | 10/15 | -€123,501 | -€96,540 | +€26,961 | +21.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €363 | €363 | = | 0.0% |
| Distributable reserves | 133 | €363 | €363 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,456 | -€115,495 | +€26,961 | +18.9% |
| Amounts payable | 17/49 | €179,452 | €149,741 | -€29,711 | -16.6% |
| Amounts payable after more than one year | 17 | €132,000 | €107,000 | -€25,000 | -18.9% |
| Financial debts | 170/4 | €132,000 | €107,000 | -€25,000 | -18.9% |
| Amounts payable within one year | 42/48 | €45,105 | €40,869 | -€4,236 | -9.4% |
| Financial debts | 43 | €3,936 | €2,258 | -€1,679 | -42.6% |
| Credit institutions | 430/8 | €3,936 | €2,258 | -€1,679 | -42.6% |
| Trade debts | 44 | €3,720 | €8,004 | +€4,284 | +115% |
| Suppliers | 440/4 | €3,720 | €8,004 | +€4,284 | +115% |
| Advances received on contracts in progress | 46 | €5,000 | €0 | -€5,000 | -100% |
| Taxes, remuneration and social security | 45 | €3,222 | €2,785 | -€437 | -13.6% |
| Taxes | 450/3 | €2,790 | €2,785 | -€5 | -0.2% |
| Remuneration and social security | 454/9 | €432 | €0 | -€432 | -100% |
| Other amounts payable | 47/48 | €29,227 | €27,822 | -€1,405 | -4.8% |
| Accrued charges and deferred income | 492/3 | €2,348 | €1,873 | -€475 | -20.2% |
| Remuneration, social security and pensions | 62 | €1,256 | €10,222 | +€8,967 | +714% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,353 | €3,713 | -€639 | -14.7% |
| Other operating charges | 640/8 | €2,935 | €8,259 | +€5,324 | +181% |
| Gross operating margin | 9900 | €16,099 | €52,286 | +€36,188 | +225% |
| Operating profit (loss) | 9901 | €7,555 | €30,092 | +€22,536 | +298% |
| Financial income | 75/76B | €1 | €45 | +€44 | +4,399% |
| Recurring financial income | 75 | €1 | €45 | +€44 | +4,399% |
| Financial charges | 65/66B | €4,272 | €3,176 | -€1,096 | -25.7% |
| Recurring financial charges | 65 | €4,272 | €3,176 | -€1,096 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €3,284 | €26,961 | +€23,677 | +721% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €3,284 | €26,961 | +€23,677 | +721% |
| Profit (loss) for the period to be appropriated | 9905 | €3,284 | €26,961 | +€23,677 | +721% |
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 15 October 2026 via checked.be.