Firnass: 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.
Firnass
Largest movements
- Cash +€14
up €14 (+842.7%), from €2 to €15
mainly Other debts (+€3,916)
- Other debts +€3,916
up €3,916 (+45.4%), from €8,624 to €12,540
- Profit (loss) carried forward -€1,951
down €1,951 (-9.8%), from -€19,851 to -€21,802
- Trade debts -€1,951
down €1,951 (-61.5%), from €3,172 to €1,221
- Gross operating margin +€575
up €575 (+23.3%), from -€2,473 to -€1,898
- Other operating charges -€150
down €150 (-100.0%), from €150 to €0
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 | €2 | €15 | +€14 | +842.7% |
| Current assets | 29/58 | €2 | €15 | +€14 | +842.7% |
| Cash at bank and in hand | 54/58 | €2 | €15 | +€14 | +842.7% |
| Total equity and liabilities | 10/49 | €2 | €15 | +€14 | +842.7% |
| Equity | 10/15 | -€11,794 | -€13,746 | -€1,951 | -16.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,851 | -€21,802 | -€1,951 | -9.8% |
| Amounts payable | 17/49 | €11,796 | €13,761 | +€1,965 | +16.7% |
| Amounts payable within one year | 42/48 | €11,796 | €13,761 | +€1,965 | +16.7% |
| Trade debts | 44 | €3,172 | €1,221 | -€1,951 | -61.5% |
| Suppliers | 440/4 | €3,172 | €1,221 | -€1,951 | -61.5% |
| Other amounts payable | 47/48 | €8,624 | €12,540 | +€3,916 | +45.4% |
| Other operating charges | 640/8 | €150 | €0 | -€150 | -100.0% |
| Gross operating margin | 9900 | -€2,473 | -€1,898 | +€575 | +23.3% |
| Operating profit (loss) | 9901 | -€2,623 | -€1,898 | +€725 | +27.6% |
| Financial charges | 65/66B | €74 | €54 | -€20 | -27.6% |
| Recurring financial charges | 65 | €74 | €54 | -€20 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,697 | -€1,951 | +€745 | +27.6% |
| Profit (loss) for the period | 9904 | -€2,697 | -€1,951 | +€745 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,697 | -€1,951 | +€745 | +27.6% |
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 9 October 2026 via checked.be.