SAFETY ADVICE MANAGEMENT: 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.
SAFETY ADVICE MANAGEMENT
Largest movements
- Receivables within one year +€28,450
up €28,450 (+167%), from €16,997 to €45,447
of which Trade receivables: +€28,450
- Cash -€2,554
down €2,554 (-6.7%), from €38,253 to €35,699
mainly Receivables within one year (-€28,450) and Contributions, distributions and other (-€12,000)
- Stocks and contracts +€1,398
up €1,398 (+19.3%), from €7,231 to €8,629
- Tangible fixed assets +€1,289
up €1,289 (+6.0%), from €21,561 to €22,851
of which Land and buildings: +€1,375
- Reserves +€12,000
up €12,000 (+20.5%), from €58,480 to €70,480
- Other debts +€11,544
up €11,544 (+11,729%), from €98 to €11,642
- Trade debts +€2,825
up €2,825 (+207%), from €1,366 to €4,192
- Tax, wage and social debts +€1,807
up €1,807 (+11.7%), from €15,499 to €17,306
- Taxes -€1,548
down €1,548 (-13.2%), from €11,719 to €10,171
- Gross operating margin -€1,476
down €1,476 (-3.4%), from €43,489 to €42,012
- Depreciation +€945
up €945 (+18.2%), from €5,187 to €6,132
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 | €85,340 | €113,605 | +€28,265 | +33.1% |
| Fixed assets | 21/28 | €21,586 | €22,876 | +€1,289 | +6.0% |
| Tangible fixed assets | 22/27 | €21,561 | €22,851 | +€1,289 | +6.0% |
| Land and buildings | 22 | €17,422 | €18,797 | +€1,375 | +7.9% |
| Plant, machinery and equipment | 23 | €927 | €662 | -€265 | -28.6% |
| Furniture and vehicles | 24 | €3,212 | €3,392 | +€180 | +5.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €63,754 | €90,729 | +€26,975 | +42.3% |
| Stocks and contracts in progress | 3 | €7,231 | €8,629 | +€1,398 | +19.3% |
| Stocks | 30/36 | €7,231 | €8,629 | +€1,398 | +19.3% |
| Amounts receivable within one year | 40/41 | €16,997 | €45,447 | +€28,450 | +167% |
| Trade receivables | 40 | €16,997 | €45,447 | +€28,450 | +167% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €38,253 | €35,699 | -€2,554 | -6.7% |
| Deferred charges and accrued income | 490/1 | €1,273 | €954 | -€319 | -25.1% |
| Total equity and liabilities | 10/49 | €85,340 | €113,605 | +€28,265 | +33.1% |
| Equity | 10/15 | €68,326 | €80,464 | +€12,139 | +17.8% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €58,480 | €70,480 | +€12,000 | +20.5% |
| Distributable reserves | 133 | €58,480 | €70,480 | +€12,000 | +20.5% |
| Profit (loss) carried forward | 14 | €3,246 | €3,384 | +€139 | +4.3% |
| Amounts payable | 17/49 | €17,015 | €33,140 | +€16,126 | +94.8% |
| Amounts payable within one year | 42/48 | €16,964 | €33,140 | +€16,176 | +95.4% |
| Trade debts | 44 | €1,366 | €4,192 | +€2,825 | +207% |
| Suppliers | 440/4 | €1,366 | €4,192 | +€2,825 | +207% |
| Taxes, remuneration and social security | 45 | €15,499 | €17,306 | +€1,807 | +11.7% |
| Taxes | 450/3 | €15,499 | €17,306 | +€1,807 | +11.7% |
| Other amounts payable | 47/48 | €98 | €11,642 | +€11,544 | +11,729% |
| Accrued charges and deferred income | 492/3 | €51 | €0 | -€51 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,187 | €6,132 | +€945 | +18.2% |
| Other operating charges | 640/8 | €1,788 | €1,970 | +€182 | +10.1% |
| Gross operating margin | 9900 | €43,489 | €42,012 | -€1,476 | -3.4% |
| Operating profit (loss) | 9901 | €36,514 | €33,911 | -€2,603 | -7.1% |
| Financial income | 75/76B | €158 | €449 | +€291 | +184% |
| Recurring financial income | 75 | €158 | €449 | +€291 | +184% |
| Financial charges | 65/66B | €53 | €50 | -€3 | -5.8% |
| Recurring financial charges | 65 | €53 | €50 | -€3 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €36,619 | €34,310 | -€2,309 | -6.3% |
| Income taxes | 67/77 | €11,719 | €10,171 | -€1,548 | -13.2% |
| Profit (loss) for the period | 9904 | €24,900 | €24,139 | -€761 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,900 | €24,139 | -€761 | -3.1% |
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 23 October 2026 via checked.be.