CU 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.
CU SAFE
Largest movements
- Cash +€19,467
up €19,467 (+43.5%), from €44,711 to €64,177
mainly Net result for the year (+€23,812) and Other debts (+€7,400)
- Tangible fixed assets -€5,099
down €5,099 (-40.0%), from €12,738 to €7,639
- Receivables within one year -€1,339
down €1,339 (-5.4%), from €24,841 to €23,502
of which Other amounts receivable: -€1,732
- Trade debts -€12,466
down €12,466 (-82.4%), from €15,126 to €2,659
- Profit (loss) carried forward +€10,812
up €10,812 (+34.6%), from €31,227 to €42,039
- Other debts +€7,400
up €7,400 (+132.1%), from €5,600 to €13,000
- Tax, wage and social debts +€7,284
up €7,284 (+28.7%), from €25,336 to €32,620
of which Taxes: +€4,419
- Staff costs +€19,105
up €19,105 (+165.4%), from €11,550 to €30,655
- Gross operating margin +€4,388
up €4,388 (+6.8%), from €64,653 to €69,041
- Depreciation +€2,541
up €2,541 (+99.3%), from €2,558 to €5,099
- Taxes -€2,524
down €2,524 (-22.9%), from €11,010 to €8,486
- Financial charges +€994
up €994 (+2043.3%), from €49 to €1,043
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.
Cash bridge derived
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 | €82,289 | €95,318 | +€13,029 | +15.8% |
| Fixed assets | 21/28 | €12,738 | €7,639 | -€5,099 | -40.0% |
| Tangible fixed assets | 22/27 | €12,738 | €7,639 | -€5,099 | -40.0% |
| Furniture and vehicles | 24 | €12,738 | €7,639 | -€5,099 | -40.0% |
| Current assets | 29/58 | €69,551 | €87,679 | +€18,128 | +26.1% |
| Amounts receivable within one year | 40/41 | €24,841 | €23,502 | -€1,339 | -5.4% |
| Trade receivables | 40 | €15,337 | €15,730 | +€393 | +2.6% |
| Other amounts receivable | 41 | €9,504 | €7,772 | -€1,732 | -18.2% |
| Cash at bank and in hand | 54/58 | €44,711 | €64,177 | +€19,467 | +43.5% |
| Total equity and liabilities | 10/49 | €82,289 | €95,318 | +€13,029 | +15.8% |
| Equity | 10/15 | €36,227 | €47,039 | +€10,812 | +29.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,227 | €42,039 | +€10,812 | +34.6% |
| Amounts payable | 17/49 | €46,062 | €48,279 | +€2,217 | +4.8% |
| Amounts payable within one year | 42/48 | €46,062 | €48,279 | +€2,217 | +4.8% |
| Trade debts | 44 | €15,126 | €2,659 | -€12,466 | -82.4% |
| Suppliers | 440/4 | €15,126 | €2,659 | -€12,466 | -82.4% |
| Taxes, remuneration and social security | 45 | €25,336 | €32,620 | +€7,284 | +28.7% |
| Taxes | 450/3 | €24,317 | €28,736 | +€4,419 | +18.2% |
| Remuneration and social security | 454/9 | €1,019 | €3,884 | +€2,864 | +281.1% |
| Other amounts payable | 47/48 | €5,600 | €13,000 | +€7,400 | +132.1% |
| Remuneration, social security and pensions | 62 | €11,550 | €30,655 | +€19,105 | +165.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,558 | €5,099 | +€2,541 | +99.3% |
| Other operating charges | 640/8 | €434 | €387 | -€47 | -10.8% |
| Gross operating margin | 9900 | €64,653 | €69,041 | +€4,388 | +6.8% |
| Operating profit (loss) | 9901 | €50,111 | €32,900 | -€17,211 | -34.3% |
| Financial income | 75/76B | €175 | €440 | +€265 | +151.0% |
| Recurring financial income | 75 | €175 | €440 | +€265 | +151.0% |
| Financial charges | 65/66B | €49 | €1,043 | +€994 | +2043.3% |
| Recurring financial charges | 65 | €49 | €1,043 | +€994 | +2043.3% |
| Profit (loss) for the period before taxes | 9903 | €50,238 | €32,298 | -€17,940 | -35.7% |
| Income taxes | 67/77 | €11,010 | €8,486 | -€2,524 | -22.9% |
| Profit (loss) for the period | 9904 | €39,227 | €23,812 | -€15,416 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,227 | €23,812 | -€15,416 | -39.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.