FIRST AID SOLUTIONS: 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.
FIRST AID SOLUTIONS
Largest movements
- Tangible fixed assets -€9,686
down €9,686 (-21.5%), from €45,149 to €35,463
of which Other tangible fixed assets: -€11,942
- Cash +€3,046
up €3,046 (+146%), from €2,086 to €5,132
mainly Depreciation (+€13,662) and Net result for the year (+€2,620)
- Receivables within one year +€752
up €752 (+8.0%), from €9,436 to €10,188
of which Other amounts receivable: +€668
- Deferred charges and accrued income -€740
down €740 (-12.2%), from €6,061 to €5,320
- Other debts -€8,744
down €8,744 (-19.7%), from €44,422 to €35,678
- Tax, wage and social debts -€2,448
no longer reported in 2025 (was €2,448)
- Reserves +€2,000
up €2,000 (+22.2%), from €9,000 to €11,000
- Trade debts +€1,449
up €1,449 (+656%), from €221 to €1,670
- Depreciation +€1,705
up €1,705 (+14.3%), from €11,957 to €13,662
- Gross operating margin +€1,138
up €1,138 (+6.0%), from €18,957 to €20,094
- Financial charges -€385
down €385 (-16.2%), from €2,373 to €1,987
- Taxes +€291
up €291 (+32.0%), from €911 to €1,202
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 | €62,732 | €56,103 | -€6,629 | -10.6% |
| Fixed assets | 21/28 | €45,149 | €35,463 | -€9,686 | -21.5% |
| Tangible fixed assets | 22/27 | €45,149 | €35,463 | -€9,686 | -21.5% |
| Plant, machinery and equipment | 23 | €3,284 | €5,541 | +€2,257 | +68.7% |
| Other tangible fixed assets | 26 | €41,865 | €29,922 | -€11,942 | -28.5% |
| Current assets | 29/58 | €17,583 | €20,640 | +€3,057 | +17.4% |
| Amounts receivable within one year | 40/41 | €9,436 | €10,188 | +€752 | +8.0% |
| Trade receivables | 40 | €7,597 | €7,681 | +€84 | +1.1% |
| Other amounts receivable | 41 | €1,839 | €2,507 | +€668 | +36.3% |
| Cash at bank and in hand | 54/58 | €2,086 | €5,132 | +€3,046 | +146% |
| Deferred charges and accrued income | 490/1 | €6,061 | €5,320 | -€740 | -12.2% |
| Total equity and liabilities | 10/49 | €62,732 | €56,103 | -€6,629 | -10.6% |
| Equity | 10/15 | €14,142 | €16,762 | +€2,620 | +18.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €11,000 | +€2,000 | +22.2% |
| Distributable reserves | 133 | €9,000 | €11,000 | +€2,000 | +22.2% |
| Profit (loss) carried forward | 14 | €142 | €762 | +€620 | +438% |
| Amounts payable | 17/49 | €48,590 | €39,341 | -€9,249 | -19.0% |
| Amounts payable within one year | 42/48 | €47,090 | €37,347 | -€9,743 | -20.7% |
| Trade debts | 44 | €221 | €1,670 | +€1,449 | +656% |
| Suppliers | 440/4 | €221 | €1,670 | +€1,449 | +656% |
| Taxes, remuneration and social security | 45 | €2,448 | - | -€2,448 | |
| Taxes | 450/3 | €2,448 | - | -€2,448 | |
| Other amounts payable | 47/48 | €44,422 | €35,678 | -€8,744 | -19.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,994 | +€494 | +32.9% |
| Non-recurring operating income | 76A | €1,826 | €114 | -€1,713 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,957 | €13,662 | +€1,705 | +14.3% |
| Other operating charges | 640/8 | €733 | €623 | -€111 | -15.1% |
| Gross operating margin | 9900 | €18,957 | €20,094 | +€1,138 | +6.0% |
| Operating profit (loss) | 9901 | €6,266 | €5,810 | -€457 | -7.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,373 | €1,987 | -€385 | -16.2% |
| Recurring financial charges | 65 | €2,373 | €1,987 | -€385 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €3,894 | €3,822 | -€71 | -1.8% |
| Income taxes | 67/77 | €911 | €1,202 | +€291 | +32.0% |
| Profit (loss) for the period | 9904 | €2,983 | €2,620 | -€362 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,983 | €2,620 | -€362 | -12.1% |
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 16 October 2026 via checked.be.