FirmaFirma: 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.
FirmaFirma
Largest movements
- Tangible fixed assets -€10,795
down €10,795 (-27.6%), from €39,122 to €28,327
of which Furniture and vehicles: -€11,417
- Receivables within one year -€8,916
down €8,916 (-40.0%), from €22,315 to €13,399
of which Trade receivables: -€6,956
- Cash -€8,830
down €8,830 (-46.2%), from €19,106 to €10,275
mainly Contributions, distributions and other (-€18,000) and Other debts (-€10,100)
- Deferred charges and accrued income -€1,444
down €1,444 (-61.2%), from €2,358 to €914
- Other debts -€10,100
down €10,100 (-86.8%), from €11,640 to €1,540
- Current portion of long-term debt -€9,412
down €9,412 (-83.0%), from €11,345 to €1,933
- Profit (loss) carried forward -€6,649
down €6,649 (-34.2%), from €19,451 to €12,802
- Debts after one year -€1,933
down €1,933 (-100%), from €1,933 to €0
- Trade debts -€1,816
down €1,816 (-98.5%), from €1,843 to €27
- Gross operating margin -€16,956
down €16,956 (-33.0%), from €51,371 to €34,416
- Taxes -€2,539
down €2,539 (-39.4%), from €6,451 to €3,911
- Depreciation -€2,398
down €2,398 (-15.2%), from €15,739 to €13,341
- Staff costs -€1,193
down €1,193 (-18.7%), from €6,370 to €5,177
- Financial charges -€546
down €546 (-54.8%), from €997 to €451
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 | €82,900 | €52,915 | -€29,985 | -36.2% |
| Fixed assets | 21/28 | €39,122 | €28,327 | -€10,795 | -27.6% |
| Tangible fixed assets | 22/27 | €39,122 | €28,327 | -€10,795 | -27.6% |
| Land and buildings | 22 | €9,734 | €9,372 | -€362 | -3.7% |
| Plant, machinery and equipment | 23 | €2,509 | €3,492 | +€984 | +39.2% |
| Furniture and vehicles | 24 | €26,880 | €15,463 | -€11,417 | -42.5% |
| Current assets | 29/58 | €43,778 | €24,588 | -€19,190 | -43.8% |
| Amounts receivable within one year | 40/41 | €22,315 | €13,399 | -€8,916 | -40.0% |
| Trade receivables | 40 | €20,266 | €13,310 | -€6,956 | -34.3% |
| Other amounts receivable | 41 | €2,049 | €89 | -€1,961 | -95.7% |
| Cash at bank and in hand | 54/58 | €19,106 | €10,275 | -€8,830 | -46.2% |
| Deferred charges and accrued income | 490/1 | €2,358 | €914 | -€1,444 | -61.2% |
| Total equity and liabilities | 10/49 | €82,900 | €52,915 | -€29,985 | -36.2% |
| Equity | 10/15 | €45,992 | €39,343 | -€6,649 | -14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,341 | €20,341 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,679 | €1,679 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,679 | €1,679 | = | 0.0% |
| Distributable reserves | 133 | €18,662 | €18,662 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,451 | €12,802 | -€6,649 | -34.2% |
| Amounts payable | 17/49 | €36,908 | €13,572 | -€23,337 | -63.2% |
| Amounts payable after more than one year | 17 | €1,933 | €0 | -€1,933 | -100% |
| Financial debts | 170/4 | €1,933 | €0 | -€1,933 | -100% |
| Amounts payable within one year | 42/48 | €34,246 | €12,842 | -€21,404 | -62.5% |
| Current portion of amounts payable after more than one year | 42 | €11,345 | €1,933 | -€9,412 | -83.0% |
| Financial debts | 43 | €168 | €66 | -€103 | -61.1% |
| Credit institutions | 430/8 | €168 | €66 | -€103 | -61.1% |
| Trade debts | 44 | €1,843 | €27 | -€1,816 | -98.5% |
| Suppliers | 440/4 | €1,843 | €27 | -€1,816 | -98.5% |
| Taxes, remuneration and social security | 45 | €9,249 | €9,276 | +€28 | +0.3% |
| Taxes | 450/3 | €9,003 | €9,226 | +€224 | +2.5% |
| Remuneration and social security | 454/9 | €246 | €50 | -€196 | -79.8% |
| Other amounts payable | 47/48 | €11,640 | €1,540 | -€10,100 | -86.8% |
| Accrued charges and deferred income | 492/3 | €730 | €730 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €6,370 | €5,177 | -€1,193 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,739 | €13,341 | -€2,398 | -15.2% |
| Other operating charges | 640/8 | €763 | €427 | -€336 | -44.0% |
| Gross operating margin | 9900 | €51,371 | €34,416 | -€16,956 | -33.0% |
| Operating profit (loss) | 9901 | €28,499 | €15,471 | -€13,029 | -45.7% |
| Financial income | 75/76B | €0 | €243 | +€243 | |
| Recurring financial income | 75 | €0 | €243 | +€243 | |
| Financial charges | 65/66B | €997 | €451 | -€546 | -54.8% |
| Recurring financial charges | 65 | €997 | €451 | -€546 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €27,503 | €15,263 | -€12,240 | -44.5% |
| Income taxes | 67/77 | €6,451 | €3,911 | -€2,539 | -39.4% |
| Profit (loss) for the period | 9904 | €21,052 | €11,351 | -€9,700 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,052 | €11,351 | -€9,700 | -46.1% |
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 17 October 2026 via checked.be.