2B-SAFE: what changed
Two fiscal 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.
What changed
2B-SAFE
NACE 74.999, Other professional, scientific and technical activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€155,019
2024 · €4,648+€150,372
Equity
€1.5m
2024 · €1.3m+€155,019
Cash
€489,082
2024 · €443,071+€46,011
Balance sheet total
€2.8m
2024 · €2.8m-€58,610
Largest movements
Assets
- Intangible fixed assets -€100,565
down €100,565 (-12.6%), from €799,648 to €699,082
- Cash +€46,011
up €46,011 (+10.4%), from €443,071 to €489,082
mainly Depreciation (+€237,412) and Net result for the year (+€155,019)
Equity and liabilities
- Debts after one year -€158,000
down €158,000 (-21.7%), from €729,609 to €571,609
- Reserves +€155,019
up €155,019 (+12.0%), from €1.3m to €1.4m
- Tax, wage and social debts -€76,023
down €76,023 (-25.5%), from €298,456 to €222,434
of which Taxes: -€71,816
Income statement
- Gross operating margin +€284,962
up €284,962 (+13.7%), from €2.1m to €2.4m
- Staff costs +€86,112
up €86,112 (+4.9%), from €1.8m to €1.8m
- Taxes +€47,250
up €47,250 (+96.2%), from €49,108 to €96,358
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.
Result 2024
€4,648
Gross operating margin
+€284,962
Staff costs
-€86,112
Depreciation
-€1,932
Other operating charges
+€1,487
Other operating items
-€6,867
Financial income
+€2,197
Financial charges
+€3,887
Taxes
-€47,250
Result 2025
€155,019
Cash bridge derived
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.
From operations
+€321,701
Investment
-€113,296
Financing
-€162,394
Cash 2024
€443,071
From operations (derived)
+€321,701
Net result for the year
+€155,019
Depreciation
+€237,412
Receivables within one year
-€5,869
Deferred charges and accrued income
-€13,627
Trade debts
+€24,788
Tax, wage and social debts
-€76,023
Investment (derived)
-€113,296
Investment in fixed assets (net)
-€113,296
Financing
-€162,394
Debts after one year
-€158,000
Current portion of long-term debt
-€4,394
Cash 2025
€489,082
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,830,614 | €2,772,004 | -€58,610 | -2.1% |
| Fixed assets | 21/28 | €2,100,027 | €1,975,912 | -€124,116 | -5.9% |
| Intangible fixed assets | 21 | €799,648 | €699,082 | -€100,565 | -12.6% |
| Tangible fixed assets | 22/27 | €445,879 | €422,329 | -€23,550 | -5.3% |
| Land and buildings | 22 | €22,866 | €20,617 | -€2,249 | -9.8% |
| Plant, machinery and equipment | 23 | €77,539 | €12,748 | -€64,791 | -83.6% |
| Furniture and vehicles | 24 | €25,900 | €38,735 | +€12,834 | +49.6% |
| Leasing and similar rights | 25 | €319,574 | €350,230 | +€30,655 | +9.6% |
| Financial fixed assets | 28 | €854,500 | €854,500 | = | 0.0% |
| Current assets | 29/58 | €730,586 | €796,092 | +€65,506 | +9.0% |
| Amounts receivable within one year | 40/41 | €248,878 | €254,747 | +€5,869 | +2.4% |
| Trade receivables | 40 | €237,834 | €253,825 | +€15,990 | +6.7% |
| Other amounts receivable | 41 | €11,044 | €922 | -€10,122 | -91.7% |
| Cash at bank and in hand | 54/58 | €443,071 | €489,082 | +€46,011 | +10.4% |
| Deferred charges and accrued income | 490/1 | €38,637 | €52,264 | +€13,627 | +35.3% |
| Total equity and liabilities | 10/49 | €2,830,614 | €2,772,004 | -€58,610 | -2.1% |
| Equity | 10/15 | €1,308,059 | €1,463,078 | +€155,019 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,289,459 | €1,444,478 | +€155,019 | +12.0% |
| Distributable reserves | 133 | €1,289,459 | €1,444,478 | +€155,019 | +12.0% |
| Amounts payable | 17/49 | €1,522,555 | €1,308,926 | -€213,629 | -14.0% |
| Amounts payable after more than one year | 17 | €729,609 | €571,609 | -€158,000 | -21.7% |
| Financial debts | 170/4 | €729,609 | €571,609 | -€158,000 | -21.7% |
| Amounts payable within one year | 42/48 | €792,946 | €737,317 | -€55,629 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €384,870 | €380,475 | -€4,394 | -1.1% |
| Trade debts | 44 | €108,793 | €133,581 | +€24,788 | +22.8% |
| Suppliers | 440/4 | €108,793 | €133,581 | +€24,788 | +22.8% |
| Taxes, remuneration and social security | 45 | €298,456 | €222,434 | -€76,023 | -25.5% |
| Taxes | 450/3 | €117,932 | €46,116 | -€71,816 | -60.9% |
| Remuneration and social security | 454/9 | €180,524 | €176,318 | -€4,206 | -2.3% |
| Other amounts payable | 47/48 | €826 | €826 | = | 0.0% |
| Non-recurring operating income | 76A | - | €7,149 | +€7,149 | |
| Remuneration, social security and pensions | 62 | €1,755,672 | €1,841,784 | +€86,112 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235,480 | €237,412 | +€1,932 | +0.8% |
| Other operating charges | 640/8 | €17,914 | €16,427 | -€1,487 | -8.3% |
| Non-recurring operating charges | 66A | €0 | €6,867 | +€6,867 | |
| Gross operating margin | 9900 | €2,074,460 | €2,359,422 | +€284,962 | +13.7% |
| Operating profit (loss) | 9901 | €65,395 | €256,932 | +€191,538 | +292.9% |
| Financial income | 75/76B | €23,286 | €25,483 | +€2,197 | +9.4% |
| Recurring financial income | 75 | €9,155 | €6,988 | -€2,167 | -23.7% |
| Non-recurring financial income | 76B | €14,130 | €18,495 | +€4,364 | +30.9% |
| Financial charges | 65/66B | €34,925 | €31,038 | -€3,887 | -11.1% |
| Recurring financial charges | 65 | €34,925 | €31,038 | -€3,887 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €53,755 | €251,378 | +€197,622 | +367.6% |
| Income taxes | 67/77 | €49,108 | €96,358 | +€47,250 | +96.2% |
| Profit (loss) for the period | 9904 | €4,648 | €155,019 | +€150,372 | +3235.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,648 | €155,019 | +€150,372 | +3235.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.