Safepoint: 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.
Safepoint
Largest movements
- Cash -€17,255
down €17,255 (-37.1%), from €46,554 to €29,298
mainly Contributions, distributions and other (-€18,000) and Trade debts (-€16,181)
- Receivables within one year +€7,796
up €7,796 (+16.9%), from €46,071 to €53,867
of which Trade receivables: +€5,235
- Trade debts -€16,181
down €16,181 (-25.7%), from €62,989 to €46,808
- Other debts +€8,000
up €8,000 (+80.0%), from €10,000 to €18,000
- Tax, wage and social debts -€1,608
down €1,608 (-80.9%), from €1,989 to €381
- Reserves +€1,402
up €1,402 (+14.8%), from €9,450 to €10,852
- Accrued charges and deferred income -€1,040
down €1,040 (-31.6%), from €3,291 to €2,251
- Gross operating margin +€8,744
up €8,744 (+75.5%), from €11,586 to €20,329
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 | €92,718 | €83,292 | -€9,427 | -10.2% |
| Current assets | 29/58 | €92,718 | €83,292 | -€9,427 | -10.2% |
| Amounts receivable within one year | 40/41 | €46,071 | €53,867 | +€7,796 | +16.9% |
| Trade receivables | 40 | €42,542 | €47,777 | +€5,235 | +12.3% |
| Other amounts receivable | 41 | €3,529 | €6,090 | +€2,561 | +72.6% |
| Cash at bank and in hand | 54/58 | €46,554 | €29,298 | -€17,255 | -37.1% |
| Deferred charges and accrued income | 490/1 | €94 | €127 | +€33 | +35.3% |
| Total equity and liabilities | 10/49 | €92,718 | €83,292 | -€9,427 | -10.2% |
| Equity | 10/15 | €14,450 | €15,852 | +€1,402 | +9.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,450 | €10,852 | +€1,402 | +14.8% |
| Distributable reserves | 133 | €9,450 | €10,852 | +€1,402 | +14.8% |
| Amounts payable | 17/49 | €78,268 | €67,440 | -€10,829 | -13.8% |
| Amounts payable within one year | 42/48 | €74,978 | €65,189 | -€9,789 | -13.1% |
| Trade debts | 44 | €62,989 | €46,808 | -€16,181 | -25.7% |
| Suppliers | 440/4 | €62,989 | €46,808 | -€16,181 | -25.7% |
| Taxes, remuneration and social security | 45 | €1,989 | €381 | -€1,608 | -80.9% |
| Taxes | 450/3 | €1,989 | €381 | -€1,608 | -80.9% |
| Other amounts payable | 47/48 | €10,000 | €18,000 | +€8,000 | +80.0% |
| Accrued charges and deferred income | 492/3 | €3,291 | €2,251 | -€1,040 | -31.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €11,586 | €20,329 | +€8,744 | +75.5% |
| Operating profit (loss) | 9901 | €11,198 | €19,930 | +€8,731 | +78.0% |
| Financial charges | 65/66B | €26 | €147 | +€121 | +458% |
| Recurring financial charges | 65 | €26 | €147 | +€121 | +458% |
| Profit (loss) for the period before taxes | 9903 | €11,172 | €19,783 | +€8,611 | +77.1% |
| Income taxes | 67/77 | €499 | €381 | -€118 | -23.7% |
| Profit (loss) for the period | 9904 | €10,674 | €19,402 | +€8,728 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,674 | €19,402 | +€8,728 | +81.8% |
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 17 October 2026 via checked.be.