AID & SECURITY LIFEGUARD SCHOOL: what changed
AID & SECURITY LIFEGUARD SCHOOL
Largest movements
- Tangible fixed assets +€23,438
up €23,438 (+512%), from €4,581 to €28,019
- Receivables within one year -€5,168
down €5,168 (-31.6%), from €16,334 to €11,166
- Cash +€4,311
up €4,311 (+53.6%), from €8,042 to €12,354
mainly Debts after one year (+€18,669) and Receivables within one year (+€5,168)
- Debts after one year +€18,669
new in 2025: €18,669
- Current portion of long-term debt +€4,712
new in 2025: €4,712
- Tax, wage and social debts -€3,686
down €3,686 (-54.8%), from €6,724 to €3,038
- Reserves +€2,000
up €2,000 (+108%), from €1,860 to €3,860
- Trade debts +€1,828
up €1,828 (+156%), from €1,173 to €3,000
- Depreciation -€2,881
down €2,881 (-46.2%), from €6,231 to €3,351
- Taxes +€1,109
up €1,109 (+88.4%), from €1,255 to €2,364
- Other operating charges -€456
down €456 (-28.8%), from €1,581 to €1,125
- Financial charges +€370
up €370 (+166%), from €223 to €593
- Gross operating margin -€222
down €222 (-2.2%), from €10,097 to €9,876
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,957 | €51,538 | +€22,581 | +78.0% |
| Fixed assets | 21/28 | €4,581 | €28,019 | +€23,438 | +512% |
| Tangible fixed assets | 22/27 | €4,581 | €28,019 | +€23,438 | +512% |
| Furniture and vehicles | 24 | €4,581 | €28,019 | +€23,438 | +512% |
| Current assets | 29/58 | €24,376 | €23,520 | -€856 | -3.5% |
| Amounts receivable within one year | 40/41 | €16,334 | €11,166 | -€5,168 | -31.6% |
| Trade receivables | 40 | €16,334 | €11,166 | -€5,168 | -31.6% |
| Cash at bank and in hand | 54/58 | €8,042 | €12,354 | +€4,311 | +53.6% |
| Total equity and liabilities | 10/49 | €28,957 | €51,538 | +€22,581 | +78.0% |
| Equity | 10/15 | €17,374 | €19,476 | +€2,102 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €3,860 | +€2,000 | +108% |
| Distributable reserves | 133 | €1,860 | €3,860 | +€2,000 | +108% |
| Profit (loss) carried forward | 14 | €9,314 | €9,416 | +€102 | +1.1% |
| Amounts payable | 17/49 | €11,583 | €32,062 | +€20,479 | +177% |
| Amounts payable after more than one year | 17 | - | €18,669 | +€18,669 | |
| Financial debts | 170/4 | - | €18,669 | +€18,669 | |
| Amounts payable within one year | 42/48 | €10,628 | €13,393 | +€2,765 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,712 | +€4,712 | |
| Trade debts | 44 | €1,173 | €3,000 | +€1,828 | +156% |
| Suppliers | 440/4 | €1,173 | €3,000 | +€1,828 | +156% |
| Taxes, remuneration and social security | 45 | €6,724 | €3,038 | -€3,686 | -54.8% |
| Taxes | 450/3 | €6,724 | €3,038 | -€3,686 | -54.8% |
| Other amounts payable | 47/48 | €2,731 | €2,643 | -€88 | -3.2% |
| Accrued charges and deferred income | 492/3 | €955 | - | -€955 | |
| Non-recurring operating income | 76A | - | €1,755 | +€1,755 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,231 | €3,351 | -€2,881 | -46.2% |
| Other operating charges | 640/8 | €1,581 | €1,125 | -€456 | -28.8% |
| Non-recurring operating charges | 66A | €1,260 | €341 | -€918 | -72.9% |
| Gross operating margin | 9900 | €10,097 | €9,876 | -€222 | -2.2% |
| Operating profit (loss) | 9901 | €1,026 | €5,059 | +€4,033 | +393% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €223 | €593 | +€370 | +166% |
| Recurring financial charges | 65 | €223 | €593 | +€370 | +166% |
| Profit (loss) for the period before taxes | 9903 | €803 | €4,466 | +€3,663 | +456% |
| Income taxes | 67/77 | €1,255 | €2,364 | +€1,109 | +88.4% |
| Profit (loss) for the period | 9904 | -€452 | €2,102 | +€2,554 | |
| Profit (loss) for the period to be appropriated | 9905 | -€452 | €2,102 | +€2,554 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.