Pro Safety Trainings: what changed
What changed
Pro Safety Trainings
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€2,739
2024 · €17,478-€14,739
Equity
€69,818
2024 · €67,079+€2,739
Cash
€40,691
2024 · €37,937+€2,754
Balance sheet total
€146,174
2024 · €154,940-€8,766
Largest movements
Assets
- Tangible fixed assets -€19,686
down €19,686 (-23.6%), from €83,305 to €63,620
- Receivables within one year +€8,166
up €8,166 (+24.7%), from €33,116 to €41,282
of which Trade receivables: +€4,684
- Cash +€2,754
up €2,754 (+7.3%), from €37,937 to €40,691
mainly Depreciation (+€21,435) and Net result for the year (+€2,739)
Equity and liabilities
- Debts after one year -€15,204
down €15,204 (-31.7%), from €48,029 to €32,824
- Reserves +€2,700
up €2,700 (+4.4%), from €61,500 to €64,200
- Other debts +€2,158
up €2,158 (+22.6%), from €9,528 to €11,685
- Trade debts +€1,939
up €1,939 (+37.7%), from €5,150 to €7,089
- Current portion of long-term debt -€1,749
down €1,749 (-10.3%), from €16,953 to €15,204
Income statement
- Gross operating margin -€15,910
down €15,910 (-32.7%), from €48,690 to €32,780
- Taxes -€5,119
down €5,119 (-56.5%), from €9,068 to €3,949
- Depreciation +€3,858
up €3,858 (+21.9%), from €17,577 to €21,435
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,478
Gross operating margin
-€15,910
Depreciation
-€3,858
Other operating charges
-€97
Financial income
+€121
Financial charges
-€113
Taxes
+€5,119
Result 2025
€2,739
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€20,620
Investment
-€1,750
Financing
-€16,117
Cash 2024
€37,937
From operations (derived)
+€20,620
Net result for the year
+€2,739
Depreciation
+€21,435
Receivables within one year
-€8,166
Trade debts
+€1,939
Tax, wage and social debts
-€236
Other debts
+€2,158
Accrued charges and deferred income
+€751
Investment (derived)
-€1,750
Investment in fixed assets (net)
-€1,750
Financing
-€16,117
Debts after one year
-€15,204
Current portion of long-term debt
-€1,749
Short-term financial debts
+€837
Cash 2025
€40,691
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,940 | €146,174 | -€8,766 | -5.7% |
| Fixed assets | 21/28 | €83,305 | €63,620 | -€19,686 | -23.6% |
| Tangible fixed assets | 22/27 | €83,305 | €63,620 | -€19,686 | -23.6% |
| Land and buildings | 22 | €12,192 | €9,670 | -€2,522 | -20.7% |
| Plant, machinery and equipment | 23 | €194 | €1,456 | +€1,262 | +649% |
| Furniture and vehicles | 24 | €38,803 | €29,185 | -€9,618 | -24.8% |
| Leasing and similar rights | 25 | €32,116 | €23,309 | -€8,807 | -27.4% |
| Current assets | 29/58 | €71,635 | €82,555 | +€10,919 | +15.2% |
| Amounts receivable within one year | 40/41 | €33,116 | €41,282 | +€8,166 | +24.7% |
| Trade receivables | 40 | €31,777 | €36,462 | +€4,684 | +14.7% |
| Other amounts receivable | 41 | €1,338 | €4,820 | +€3,481 | +260% |
| Cash at bank and in hand | 54/58 | €37,937 | €40,691 | +€2,754 | +7.3% |
| Deferred charges and accrued income | 490/1 | €582 | €582 | = | 0.0% |
| Total equity and liabilities | 10/49 | €154,940 | €146,174 | -€8,766 | -5.7% |
| Equity | 10/15 | €67,079 | €69,818 | +€2,739 | +4.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €61,500 | €64,200 | +€2,700 | +4.4% |
| Distributable reserves | 133 | €61,500 | €64,200 | +€2,700 | +4.4% |
| Profit (loss) carried forward | 14 | €579 | €618 | +€39 | +6.7% |
| Amounts payable | 17/49 | €87,861 | €76,356 | -€11,505 | -13.1% |
| Amounts payable after more than one year | 17 | €48,029 | €32,824 | -€15,204 | -31.7% |
| Financial debts | 170/4 | €48,029 | €32,824 | -€15,204 | -31.7% |
| Amounts payable within one year | 42/48 | €39,180 | €42,128 | +€2,948 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €16,953 | €15,204 | -€1,749 | -10.3% |
| Financial debts | 43 | €1,697 | €2,533 | +€837 | +49.3% |
| Credit institutions | 430/8 | €1,697 | €2,533 | +€837 | +49.3% |
| Trade debts | 44 | €5,150 | €7,089 | +€1,939 | +37.7% |
| Suppliers | 440/4 | €5,150 | €7,089 | +€1,939 | +37.7% |
| Taxes, remuneration and social security | 45 | €5,853 | €5,616 | -€236 | -4.0% |
| Taxes | 450/3 | €113 | - | -€113 | |
| Remuneration and social security | 454/9 | €5,740 | €5,616 | -€123 | -2.2% |
| Other amounts payable | 47/48 | €9,528 | €11,685 | +€2,158 | +22.6% |
| Accrued charges and deferred income | 492/3 | €652 | €1,403 | +€751 | +115% |
| Non-recurring operating income | 76A | €4,752 | - | -€4,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,577 | €21,435 | +€3,858 | +21.9% |
| Other operating charges | 640/8 | €855 | €952 | +€97 | +11.3% |
| Gross operating margin | 9900 | €48,690 | €32,780 | -€15,910 | -32.7% |
| Operating profit (loss) | 9901 | €30,258 | €10,392 | -€19,865 | -65.7% |
| Financial income | 75/76B | €0 | €121 | +€121 | +43,068% |
| Recurring financial income | 75 | €0 | €121 | +€121 | +43,068% |
| Financial charges | 65/66B | €3,712 | €3,826 | +€113 | +3.1% |
| Recurring financial charges | 65 | €3,712 | €3,826 | +€113 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €26,546 | €6,688 | -€19,858 | -74.8% |
| Income taxes | 67/77 | €9,068 | €3,949 | -€5,119 | -56.5% |
| Profit (loss) for the period | 9904 | €17,478 | €2,739 | -€14,739 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,478 | €2,739 | -€14,739 | -84.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.