FIRESIDE: 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.
FIRESIDE
Largest movements
- Cash -€21,164
down €21,164 (-72.1%), from €29,348 to €8,183
mainly Receivables within one year (-€15,454) and Net result for the year (-€6,398)
- Receivables within one year +€15,454
up €15,454 (+346.9%), from €4,455 to €19,908
of which Trade receivables: +€17,564
- Profit (loss) carried forward -€6,398
down €6,398 (-31.6%), from €20,265 to €13,866
- Trade debts +€425
up €425 (+98.8%), from €431 to €856
- Gross operating margin -€9,092
down €9,092, from €2,602 to -€6,490
- Financial income -€3,117
down €3,117 (-71.6%), from €4,352 to €1,235
- Taxes -€695
down €695 (-91.3%), from €761 to €66
- Depreciation -€684
down €684 (-88.1%), from €777 to €92
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 | €41,903 | €36,147 | -€5,756 | -13.7% |
| Fixed assets | 21/28 | €92 | - | -€92 | |
| Intangible fixed assets | 21 | €92 | - | -€92 | |
| Current assets | 29/58 | €41,811 | €36,147 | -€5,664 | -13.5% |
| Stocks and contracts in progress | 3 | €7,683 | €7,683 | = | 0.0% |
| Stocks | 30/36 | €7,683 | €7,683 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,455 | €19,908 | +€15,454 | +346.9% |
| Trade receivables | 40 | €410 | €17,975 | +€17,564 | +4279.1% |
| Other amounts receivable | 41 | €4,044 | €1,934 | -€2,111 | -52.2% |
| Cash at bank and in hand | 54/58 | €29,348 | €8,183 | -€21,164 | -72.1% |
| Deferred charges and accrued income | 490/1 | €325 | €372 | +€47 | +14.5% |
| Total equity and liabilities | 10/49 | €41,903 | €36,147 | -€5,756 | -13.7% |
| Equity | 10/15 | €40,725 | €34,326 | -€6,398 | -15.7% |
| 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 | €20,265 | €13,866 | -€6,398 | -31.6% |
| Amounts payable | 17/49 | €1,178 | €1,821 | +€642 | +54.5% |
| Amounts payable within one year | 42/48 | €1,178 | €1,821 | +€642 | +54.5% |
| Trade debts | 44 | €431 | €856 | +€425 | +98.8% |
| Suppliers | 440/4 | €431 | €856 | +€425 | +98.8% |
| Taxes, remuneration and social security | 45 | €726 | €694 | -€32 | -4.4% |
| Taxes | 450/3 | €726 | €694 | -€32 | -4.4% |
| Other amounts payable | 47/48 | €22 | €271 | +€249 | +1135.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €777 | €92 | -€684 | -88.1% |
| Other operating charges | 640/8 | €842 | €837 | -€5 | -0.6% |
| Gross operating margin | 9900 | €2,602 | -€6,490 | -€9,092 | |
| Operating profit (loss) | 9901 | €983 | -€7,420 | -€8,403 | |
| Financial income | 75/76B | €4,352 | €1,235 | -€3,117 | -71.6% |
| Recurring financial income | 75 | €4,352 | €1,235 | -€3,117 | -71.6% |
| Financial charges | 65/66B | €146 | €147 | +€1 | +0.4% |
| Recurring financial charges | 65 | €146 | €147 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €5,188 | -€6,332 | -€11,520 | |
| Income taxes | 67/77 | €761 | €66 | -€695 | -91.3% |
| Profit (loss) for the period | 9904 | €4,427 | -€6,398 | -€10,826 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,427 | -€6,398 | -€10,826 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.