FIRDA CARE: 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.
FIRDA CARE
Largest movements
- Tangible fixed assets +€8,292
up €8,292 (+1,654%), from €501 to €8,793
of which Leasing and similar rights: +€8,540
- Cash -€4,467
down €4,467 (-42.3%), from €10,568 to €6,101
mainly Investment in fixed assets (net) (-€12,290) and Receivables within one year (-€1,702)
- Receivables within one year +€1,702
up €1,702 (+16.0%), from €10,628 to €12,330
- Stocks and contracts -€1,406
down €1,406 (-45.6%), from €3,085 to €1,680
- Deferred charges and accrued income +€438
up €438 (+46.1%), from €950 to €1,389
- Current portion of long-term debt +€4,124
new in 2024: €4,124
- Profit (loss) carried forward +€2,292
up €2,292, from -€1,485 to €808
- Other debts -€1,523
down €1,523 (-9.5%), from €15,953 to €14,431
- Trade debts -€1,497
down €1,497 (-21.7%), from €6,911 to €5,414
- Tax, wage and social debts +€1,162
up €1,162 (+49.4%), from €2,354 to €3,516
of which Taxes: +€938
- Gross operating margin +€9,003
up €9,003 (+781%), from €1,153 to €10,156
- Depreciation +€3,612
up €3,612 (+934%), from €386 to €3,998
- Other operating charges +€1,343
up €1,343 (+237%), from €567 to €1,910
- Taxes -€583
down €583 (-40.9%), from €1,424 to €841
- Financial charges +€206
up €206 (+58.8%), from €350 to €555
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,733 | €30,292 | +€4,559 | +17.7% |
| Fixed assets | 21/28 | €501 | €8,793 | +€8,292 | +1,654% |
| Tangible fixed assets | 22/27 | €501 | €8,793 | +€8,292 | +1,654% |
| Plant, machinery and equipment | 23 | €277 | €206 | -€71 | -25.6% |
| Furniture and vehicles | 24 | €224 | €47 | -€178 | -79.2% |
| Leasing and similar rights | 25 | - | €8,540 | +€8,540 | |
| Current assets | 29/58 | €25,232 | €21,499 | -€3,733 | -14.8% |
| Stocks and contracts in progress | 3 | €3,085 | €1,680 | -€1,406 | -45.6% |
| Stocks | 30/36 | €3,085 | €1,680 | -€1,406 | -45.6% |
| Amounts receivable within one year | 40/41 | €10,628 | €12,330 | +€1,702 | +16.0% |
| Trade receivables | 40 | €10,628 | €12,330 | +€1,702 | +16.0% |
| Cash at bank and in hand | 54/58 | €10,568 | €6,101 | -€4,467 | -42.3% |
| Deferred charges and accrued income | 490/1 | €950 | €1,389 | +€438 | +46.1% |
| Total equity and liabilities | 10/49 | €25,733 | €30,292 | +€4,559 | +17.7% |
| Equity | 10/15 | €515 | €2,808 | +€2,292 | +445% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,485 | €808 | +€2,292 | |
| Amounts payable | 17/49 | €25,218 | €27,484 | +€2,266 | +9.0% |
| Amounts payable within one year | 42/48 | €25,218 | €27,484 | +€2,266 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,124 | +€4,124 | |
| Trade debts | 44 | €6,911 | €5,414 | -€1,497 | -21.7% |
| Suppliers | 440/4 | €6,911 | €5,414 | -€1,497 | -21.7% |
| Taxes, remuneration and social security | 45 | €2,354 | €3,516 | +€1,162 | +49.4% |
| Taxes | 450/3 | €2,354 | €3,292 | +€938 | +39.8% |
| Remuneration and social security | 454/9 | - | €224 | +€224 | |
| Other amounts payable | 47/48 | €15,953 | €14,431 | -€1,523 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €3,998 | +€3,612 | +934% |
| Other operating charges | 640/8 | €567 | €1,910 | +€1,343 | +237% |
| Non-recurring operating charges | 66A | - | €560 | +€560 | |
| Gross operating margin | 9900 | €1,153 | €10,156 | +€9,003 | +781% |
| Operating profit (loss) | 9901 | €200 | €3,689 | +€3,488 | +1,742% |
| Financial income | 75/76B | €89 | €0 | -€89 | -99.9% |
| Recurring financial income | 75 | €89 | €0 | -€89 | -99.9% |
| Financial charges | 65/66B | €350 | €555 | +€206 | +58.8% |
| Recurring financial charges | 65 | €350 | €555 | +€206 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | -€61 | €3,133 | +€3,194 | |
| Income taxes | 67/77 | €1,424 | €841 | -€583 | -40.9% |
| Profit (loss) for the period | 9904 | -€1,485 | €2,292 | +€3,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,485 | €2,292 | +€3,777 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.