FIREMIND CONSULTING: 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.
FIREMIND CONSULTING
Largest movements
- Receivables within one year +€39,221
up €39,221 (+276%), from €14,196 to €53,417
of which Other amounts receivable: +€29,682
- Cash -€18,647
down €18,647 (-25.8%), from €72,305 to €53,658
mainly Receivables within one year (-€39,221) and Contributions, distributions and other (-€21,780)
- Tangible fixed assets -€13,183
down €13,183 (-35.2%), from €37,404 to €24,220
- Other debts +€20,029
up €20,029 (+4,940%), from €405 to €20,434
- Debts after one year -€10,905
down €10,905 (-56.4%), from €19,331 to €8,426
- Tax, wage and social debts -€2,934
down €2,934 (-23.0%), from €12,778 to €9,845
- Provisions +€4,561
up €4,561, from -€3,673 to €887
- Financial charges -€3,892
down €3,892 (-10.1%), from €38,434 to €34,543
- Gross operating margin -€1,358
down €1,358 (-1.5%), from €89,286 to €87,929
- Taxes +€985
up €985 (+6.6%), from €14,957 to €15,943
- Depreciation -€914
down €914 (-6.0%), from €15,184 to €14,270
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 | €125,784 | €133,401 | +€7,617 | +6.1% |
| Fixed assets | 21/28 | €37,404 | €24,220 | -€13,183 | -35.2% |
| Tangible fixed assets | 22/27 | €37,404 | €24,220 | -€13,183 | -35.2% |
| Furniture and vehicles | 24 | €37,404 | €24,220 | -€13,183 | -35.2% |
| Current assets | 29/58 | €88,380 | €109,181 | +€20,801 | +23.5% |
| Amounts receivable within one year | 40/41 | €14,196 | €53,417 | +€39,221 | +276% |
| Trade receivables | 40 | €13,141 | €22,680 | +€9,539 | +72.6% |
| Other amounts receivable | 41 | €1,055 | €30,738 | +€29,682 | +2,812% |
| Cash at bank and in hand | 54/58 | €72,305 | €53,658 | -€18,647 | -25.8% |
| Deferred charges and accrued income | 490/1 | €1,878 | €2,105 | +€227 | +12.1% |
| Total equity and liabilities | 10/49 | €125,784 | €133,401 | +€7,617 | +6.1% |
| Equity | 10/15 | €53,631 | €53,735 | +€104 | +0.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €45,571 | €45,675 | +€104 | +0.2% |
| Distributable reserves | 133 | €45,571 | €45,675 | +€104 | +0.2% |
| Provisions and deferred taxes | 16 | €28,846 | €29,734 | +€887 | +3.1% |
| Provisions for liabilities and charges | 160/5 | €28,846 | €29,734 | +€887 | +3.1% |
| Other liabilities and charges | 164/5 | €28,846 | €29,734 | +€887 | +3.1% |
| Amounts payable | 17/49 | €43,306 | €49,932 | +€6,626 | +15.3% |
| Amounts payable after more than one year | 17 | €19,331 | €8,426 | -€10,905 | -56.4% |
| Financial debts | 170/4 | €19,331 | €8,426 | -€10,905 | -56.4% |
| Amounts payable within one year | 42/48 | €23,974 | €41,506 | +€17,531 | +73.1% |
| Current portion of amounts payable after more than one year | 42 | €10,539 | €10,905 | +€366 | +3.5% |
| Trade debts | 44 | €251 | €321 | +€70 | +27.9% |
| Suppliers | 440/4 | €251 | €321 | +€70 | +27.9% |
| Taxes, remuneration and social security | 45 | €12,778 | €9,845 | -€2,934 | -23.0% |
| Taxes | 450/3 | €12,778 | €9,845 | -€2,934 | -23.0% |
| Other amounts payable | 47/48 | €405 | €20,434 | +€20,029 | +4,940% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,184 | €14,270 | -€914 | -6.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,673 | €887 | +€4,561 | |
| Other operating charges | 640/8 | €526 | €932 | +€406 | +77.2% |
| Gross operating margin | 9900 | €89,286 | €87,929 | -€1,358 | -1.5% |
| Operating profit (loss) | 9901 | €77,250 | €71,840 | -€5,410 | -7.0% |
| Financial income | 75/76B | €15 | €529 | +€514 | +3,425% |
| Recurring financial income | 75 | €15 | €529 | +€514 | +3,425% |
| Financial charges | 65/66B | €38,434 | €34,543 | -€3,892 | -10.1% |
| Recurring financial charges | 65 | €38,434 | €34,543 | -€3,892 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €38,831 | €37,826 | -€1,005 | -2.6% |
| Income taxes | 67/77 | €14,957 | €15,943 | +€985 | +6.6% |
| Profit (loss) for the period | 9904 | €23,873 | €21,883 | -€1,990 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,873 | €21,883 | -€1,990 | -8.3% |
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 18 October 2026 via checked.be.