FIROBO: 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.
FIROBO
Largest movements
- Cash +€27,251
up €27,251 (+30.2%), from €90,323 to €117,574
mainly Receivables within one year (+€20,404) and Net result for the year (+€3,984)
- Receivables within one year -€20,404
down €20,404 (-82.5%), from €24,728 to €4,323
of which Trade receivables: -€21,516
- Profit (loss) carried forward +€3,984
up €3,984 (+144%), from €2,762 to €6,746
- Other debts +€2,381
up €2,381 (+2.1%), from €115,225 to €117,606
- Financial income +€3,762
up €3,762 (+71.9%), from €5,230 to €8,992
- Gross operating margin -€2,220
down €2,220, from €288 to -€1,932
- Other operating charges -€110
down €110 (-12.9%), from €858 to €747
- Financial charges +€53
up €53 (+78.2%), from €68 to €121
- Depreciation +€48
up €48 (+2.2%), from €2,159 to €2,207
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 | €119,230 | €125,270 | +€6,040 | +5.1% |
| Fixed assets | 21/28 | €4,179 | €3,373 | -€807 | -19.3% |
| Tangible fixed assets | 22/27 | €4,179 | €3,373 | -€807 | -19.3% |
| Plant, machinery and equipment | 23 | €4,179 | €3,373 | -€807 | -19.3% |
| Current assets | 29/58 | €115,051 | €121,897 | +€6,847 | +6.0% |
| Amounts receivable within one year | 40/41 | €24,728 | €4,323 | -€20,404 | -82.5% |
| Trade receivables | 40 | €22,500 | €984 | -€21,516 | -95.6% |
| Other amounts receivable | 41 | €2,228 | €3,340 | +€1,112 | +49.9% |
| Cash at bank and in hand | 54/58 | €90,323 | €117,574 | +€27,251 | +30.2% |
| Total equity and liabilities | 10/49 | €119,230 | €125,270 | +€6,040 | +5.1% |
| Equity | 10/15 | €2,862 | €6,846 | +€3,984 | +139% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,762 | €6,746 | +€3,984 | +144% |
| Amounts payable | 17/49 | €116,368 | €118,424 | +€2,056 | +1.8% |
| Amounts payable within one year | 42/48 | €116,368 | €118,424 | +€2,056 | +1.8% |
| Trade debts | 44 | €1,143 | €818 | -€325 | -28.4% |
| Suppliers | 440/4 | €1,143 | €818 | -€325 | -28.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €115,225 | €117,606 | +€2,381 | +2.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,159 | €2,207 | +€48 | +2.2% |
| Other operating charges | 640/8 | €858 | €747 | -€110 | -12.9% |
| Gross operating margin | 9900 | €288 | -€1,932 | -€2,220 | |
| Operating profit (loss) | 9901 | -€2,729 | -€4,886 | -€2,157 | -79.0% |
| Financial income | 75/76B | €5,230 | €8,992 | +€3,762 | +71.9% |
| Recurring financial income | 75 | €5,230 | €8,992 | +€3,762 | +71.9% |
| Financial charges | 65/66B | €68 | €121 | +€53 | +78.2% |
| Recurring financial charges | 65 | €68 | €121 | +€53 | +78.2% |
| Profit (loss) for the period before taxes | 9903 | €2,433 | €3,984 | +€1,551 | +63.8% |
| Profit (loss) for the period | 9904 | €2,433 | €3,984 | +€1,551 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,433 | €3,984 | +€1,551 | +63.8% |
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 22 October 2026 via checked.be.