FIRSTAID4ALL: 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.
FIRSTAID4ALL
Largest movements
- Receivables within one year +€94,555
up €94,555 (+134%), from €70,515 to €165,070
of which Trade receivables: +€106,765
- Cash +€84,908
up €84,908 (+689%), from €12,316 to €97,224
mainly Trade debts (+€103,427) and Net result for the year (+€99,227)
- Tangible fixed assets -€28,136
down €28,136 (-21.3%), from €132,335 to €104,199
of which Furniture and vehicles: -€33,299
- Stocks and contracts +€24,911
up €24,911 (+24.8%), from €100,413 to €125,325
- Trade debts +€103,427
up €103,427 (+109%), from €95,153 to €198,580
- Profit (loss) carried forward +€68,024
no longer reported in 2025 (was -€68,024)
- Other debts -€34,423
down €34,423 (-14.6%), from €235,351 to €200,928
- Reserves +€31,203
new in 2025: €31,203
- Tax, wage and social debts +€17,723
up €17,723 (+174%), from €10,166 to €27,888
of which Taxes: +€17,388
- Gross operating margin +€153,812
up €153,812 (+657%), from €23,402 to €177,214
- Staff costs -€49,004
down €49,004 (-91.7%), from €53,437 to €4,433
- Depreciation +€24,767
up €24,767 (+106%), from €23,419 to €48,187
- Taxes +€21,675
up €21,675 (+8,026%), from €270 to €21,945
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 | €322,457 | €498,363 | +€175,905 | +54.6% |
| Fixed assets | 21/28 | €136,235 | €108,099 | -€28,136 | -20.7% |
| Tangible fixed assets | 22/27 | €132,335 | €104,199 | -€28,136 | -21.3% |
| Plant, machinery and equipment | 23 | €31,683 | €36,846 | +€5,163 | +16.3% |
| Furniture and vehicles | 24 | €100,652 | €67,353 | -€33,299 | -33.1% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €186,222 | €390,264 | +€204,042 | +110% |
| Stocks and contracts in progress | 3 | €100,413 | €125,325 | +€24,911 | +24.8% |
| Stocks | 30/36 | €100,413 | €125,325 | +€24,911 | +24.8% |
| Amounts receivable within one year | 40/41 | €70,515 | €165,070 | +€94,555 | +134% |
| Trade receivables | 40 | €58,305 | €165,070 | +€106,765 | +183% |
| Other amounts receivable | 41 | €12,210 | - | -€12,210 | |
| Cash at bank and in hand | 54/58 | €12,316 | €97,224 | +€84,908 | +689% |
| Deferred charges and accrued income | 490/1 | €2,978 | €2,645 | -€333 | -11.2% |
| Total equity and liabilities | 10/49 | €322,457 | €498,363 | +€175,905 | +54.6% |
| Equity | 10/15 | -€63,024 | €36,203 | +€99,227 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €31,203 | +€31,203 | |
| Distributable reserves | 133 | - | €31,203 | +€31,203 | |
| Profit (loss) carried forward | 14 | -€68,024 | - | +€68,024 | |
| Amounts payable | 17/49 | €385,482 | €462,160 | +€76,678 | +19.9% |
| Amounts payable after more than one year | 17 | €33,334 | €21,851 | -€11,483 | -34.4% |
| Financial debts | 170/4 | €33,334 | €21,851 | -€11,483 | -34.4% |
| Amounts payable within one year | 42/48 | €352,148 | €439,400 | +€87,252 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | €11,478 | €12,004 | +€526 | +4.6% |
| Trade debts | 44 | €95,153 | €198,580 | +€103,427 | +109% |
| Suppliers | 440/4 | €95,153 | €198,580 | +€103,427 | +109% |
| Taxes, remuneration and social security | 45 | €10,166 | €27,888 | +€17,723 | +174% |
| Taxes | 450/3 | €6,319 | €23,708 | +€17,388 | +275% |
| Remuneration and social security | 454/9 | €3,846 | €4,181 | +€334 | +8.7% |
| Other amounts payable | 47/48 | €235,351 | €200,928 | -€34,423 | -14.6% |
| Accrued charges and deferred income | 492/3 | - | €909 | +€909 | |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €53,437 | €4,433 | -€49,004 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,419 | €48,187 | +€24,767 | +106% |
| Other operating charges | 640/8 | €975 | €655 | -€321 | -32.9% |
| Gross operating margin | 9900 | €23,402 | €177,214 | +€153,812 | +657% |
| Operating profit (loss) | 9901 | -€54,430 | €123,940 | +€178,370 | |
| Financial income | 75/76B | €457 | €148 | -€309 | -67.6% |
| Recurring financial income | 75 | €457 | €148 | -€309 | -67.6% |
| Financial charges | 65/66B | €1,392 | €2,915 | +€1,523 | +109% |
| Recurring financial charges | 65 | €1,392 | €2,915 | +€1,523 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€55,365 | €121,172 | +€176,537 | |
| Income taxes | 67/77 | €270 | €21,945 | +€21,675 | +8,026% |
| Profit (loss) for the period | 9904 | -€55,635 | €99,227 | +€154,862 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,635 | €99,227 | +€154,862 |
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 29 October 2026 via checked.be.