FIRELIGHT GROUP: 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.
FIRELIGHT GROUP
Largest movements
- Tangible fixed assets -€61,919
down €61,919 (-14.4%), from €431,042 to €369,123
of which Plant, machinery and equipment: -€62,263
- Debts after one year -€51,815
down €51,815 (-13.0%), from €398,764 to €346,949
of which Financial debts: -€37,935
- Trade debts -€21,908
down €21,908 (-88.2%), from €24,852 to €2,944
- Other debts +€5,299
up €5,299 (+151.1%), from €3,506 to €8,805
- Tax, wage and social debts +€5,268
new in 2024: €5,268
- Turnover +€40,243
up €40,243 (+26.4%), from €152,393 to €192,636
- Gross operating margin +€34,831
up €34,831 (+77.1%), from €45,153 to €79,984
- Depreciation +€12,786
up €12,786 (+22.7%), from €56,216 to €69,002
- Purchases and services +€5,412
up €5,412 (+5.0%), from €107,240 to €112,652
- Other operating charges -€2,792
down €2,792 (-71.2%), from €3,919 to €1,127
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €467,617 | €408,657 | -€58,960 | -12.6% |
| Fixed assets | 21/28 | €431,692 | €369,773 | -€61,919 | -14.3% |
| Intangible fixed assets | 21 | €650 | €650 | = | 0.0% |
| Tangible fixed assets | 22/27 | €431,042 | €369,123 | -€61,919 | -14.4% |
| Plant, machinery and equipment | 23 | €429,338 | €367,075 | -€62,263 | -14.5% |
| Furniture and vehicles | 24 | €1,704 | €2,048 | +€344 | +20.2% |
| Current assets | 29/58 | €35,925 | €38,884 | +€2,959 | +8.2% |
| Stocks and contracts in progress | 3 | €18,613 | €17,797 | -€816 | -4.4% |
| Stocks | 30/36 | €18,613 | €17,797 | -€816 | -4.4% |
| Amounts receivable within one year | 40/41 | €15,153 | €19,170 | +€4,017 | +26.5% |
| Trade receivables | 40 | €14,164 | €19,170 | +€5,006 | +35.3% |
| Other amounts receivable | 41 | €989 | - | -€989 | |
| Cash at bank and in hand | 54/58 | €317 | €75 | -€242 | -76.3% |
| Deferred charges and accrued income | 490/1 | €1,842 | €1,842 | = | 0.0% |
| Total equity and liabilities | 10/49 | €467,617 | €408,657 | -€58,960 | -12.6% |
| Equity | 10/15 | €8,599 | €9,250 | +€651 | +7.6% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €6,041 | €6,041 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Distributable reserves | 133 | €3,561 | €3,561 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,242 | -€21,591 | +€651 | +2.9% |
| Amounts payable | 17/49 | €459,018 | €399,407 | -€59,611 | -13.0% |
| Amounts payable after more than one year | 17 | €398,764 | €346,949 | -€51,815 | -13.0% |
| Financial debts | 170/4 | €230,006 | €192,071 | -€37,935 | -16.5% |
| Other amounts payable | 178/9 | €168,758 | €154,878 | -€13,880 | -8.2% |
| Amounts payable within one year | 42/48 | €60,254 | €52,458 | -€7,796 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €31,896 | €35,441 | +€3,545 | +11.1% |
| Trade debts | 44 | €24,852 | €2,944 | -€21,908 | -88.2% |
| Suppliers | 440/4 | €24,852 | €2,944 | -€21,908 | -88.2% |
| Taxes, remuneration and social security | 45 | - | €5,268 | +€5,268 | |
| Taxes | 450/3 | - | €5,268 | +€5,268 | |
| Other amounts payable | 47/48 | €3,506 | €8,805 | +€5,299 | +151.1% |
| Turnover | 70 | €152,393 | €192,636 | +€40,243 | +26.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €107,240 | €112,652 | +€5,412 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,216 | €69,002 | +€12,786 | +22.7% |
| Other operating charges | 640/8 | €3,919 | €1,127 | -€2,792 | -71.2% |
| Gross operating margin | 9900 | €45,153 | €79,984 | +€34,831 | +77.1% |
| Operating profit (loss) | 9901 | -€14,982 | €9,855 | +€24,837 | |
| Financial income | 75/76B | €92 | €11 | -€81 | -88.0% |
| Recurring financial income | 75 | €92 | €11 | -€81 | -88.0% |
| Financial charges | 65/66B | €6,088 | €8,739 | +€2,651 | +43.5% |
| Recurring financial charges | 65 | €6,088 | €8,739 | +€2,651 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,978 | €1,127 | +€22,105 | |
| Income taxes | 67/77 | €1,264 | €476 | -€788 | -62.3% |
| Profit (loss) for the period | 9904 | -€22,242 | €651 | +€22,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,242 | €651 | +€22,893 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.