FIROMI: 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.
FIROMI
Largest movements
- Financial fixed assets -€220,000
down €220,000 (-100.0%), from €220,000 to €0
- Receivables within one year +€117,713
up €117,713 (+143.6%), from €81,978 to €199,691
of which Other amounts receivable: +€129,468
- Tangible fixed assets +€48,748
up €48,748 (+52.5%), from €92,785 to €141,532
of which Land and buildings: +€46,148
- Other debts -€161,240
down €161,240 (-100.0%), from €161,240 to €0
- Debts after one year +€134,243
up €134,243 (+138.7%), from €96,806 to €231,049
- Profit (loss) carried forward -€22,902
down €22,902 (-20.7%), from €110,814 to €87,912
- Accrued charges and deferred income +€4,347
new in 2025: €4,347
- Depreciation +€22,223
up €22,223 (+134.3%), from €16,543 to €38,766
- Staff costs +€20,644
new in 2025: €20,644
- Gross operating margin +€12,537
up €12,537 (+26.1%), from €47,962 to €60,499
- Taxes -€7,331
down €7,331 (-96.5%), from €7,595 to €264
- Other operating charges +€4,966
up €4,966 (+158.1%), from €3,142 to €8,107
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 | €396,859 | €347,938 | -€48,921 | -12.3% |
| Fixed assets | 21/28 | €312,785 | €141,532 | -€171,252 | -54.8% |
| Tangible fixed assets | 22/27 | €92,785 | €141,532 | +€48,748 | +52.5% |
| Land and buildings | 22 | €89,726 | €135,874 | +€46,148 | +51.4% |
| Plant, machinery and equipment | 23 | €1,040 | €1,827 | +€787 | +75.6% |
| Furniture and vehicles | 24 | €2,018 | €3,831 | +€1,813 | +89.8% |
| Financial fixed assets | 28 | €220,000 | €0 | -€220,000 | -100.0% |
| Current assets | 29/58 | €84,074 | €206,405 | +€122,331 | +145.5% |
| Stocks and contracts in progress | 3 | - | €2,641 | +€2,641 | |
| Stocks | 30/36 | - | €2,641 | +€2,641 | |
| Amounts receivable within one year | 40/41 | €81,978 | €199,691 | +€117,713 | +143.6% |
| Trade receivables | 40 | €12,000 | €245 | -€11,755 | -98.0% |
| Other amounts receivable | 41 | €69,978 | €199,446 | +€129,468 | +185.0% |
| Cash at bank and in hand | 54/58 | €1,387 | €3,961 | +€2,574 | +185.5% |
| Deferred charges and accrued income | 490/1 | €709 | €112 | -€597 | -84.2% |
| Total equity and liabilities | 10/49 | €396,859 | €347,938 | -€48,921 | -12.3% |
| Equity | 10/15 | €118,874 | €95,972 | -€22,902 | -19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,814 | €87,912 | -€22,902 | -20.7% |
| Amounts payable | 17/49 | €277,986 | €251,966 | -€26,019 | -9.4% |
| Amounts payable after more than one year | 17 | €96,806 | €231,049 | +€134,243 | +138.7% |
| Financial debts | 170/4 | €96,806 | €231,049 | +€134,243 | +138.7% |
| Amounts payable within one year | 42/48 | €181,180 | €16,569 | -€164,610 | -90.9% |
| Current portion of amounts payable after more than one year | 42 | €11,148 | €11,632 | +€484 | +4.3% |
| Trade debts | 44 | €1,961 | €383 | -€1,578 | -80.5% |
| Suppliers | 440/4 | €1,961 | €383 | -€1,578 | -80.5% |
| Taxes, remuneration and social security | 45 | €6,831 | €4,554 | -€2,277 | -33.3% |
| Taxes | 450/3 | €6,831 | €4,316 | -€2,516 | -36.8% |
| Remuneration and social security | 454/9 | - | €239 | +€239 | |
| Other amounts payable | 47/48 | €161,240 | €0 | -€161,240 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €4,347 | +€4,347 | |
| Remuneration, social security and pensions | 62 | - | €20,644 | +€20,644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,543 | €38,766 | +€22,223 | +134.3% |
| Other operating charges | 640/8 | €3,142 | €8,107 | +€4,966 | +158.1% |
| Non-recurring operating charges | 66A | - | €13,875 | +€13,875 | |
| Gross operating margin | 9900 | €47,962 | €60,499 | +€12,537 | +26.1% |
| Operating profit (loss) | 9901 | €28,277 | -€20,895 | -€49,171 | |
| Financial income | 75/76B | €3,788 | €5,428 | +€1,640 | +43.3% |
| Recurring financial income | 75 | €3,788 | €5,428 | +€1,640 | +43.3% |
| Financial charges | 65/66B | €6,779 | €7,171 | +€392 | +5.8% |
| Recurring financial charges | 65 | €6,779 | €7,171 | +€392 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €25,286 | -€22,638 | -€47,924 | |
| Income taxes | 67/77 | €7,595 | €264 | -€7,331 | -96.5% |
| Profit (loss) for the period | 9904 | €17,691 | -€22,902 | -€40,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,691 | -€22,902 | -€40,593 |
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 10 October 2026 via checked.be.