SAFETY CONSULTING: 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 CONSULTING
Largest movements
- Cash -€149,539
down €149,539 (-47.1%), from €317,674 to €168,135
mainly Receivables within one year (-€118,434) and Contributions, distributions and other (-€67,242)
- Receivables within one year +€118,434
up €118,434 (+174%), from €68,031 to €186,465
of which Other amounts receivable: +€134,263
- Tangible fixed assets -€22,901
down €22,901 (-63.6%), from €36,007 to €13,107
of which Furniture and vehicles: -€20,634
- Other debts -€42,574
no longer reported in 2025 (was €42,574)
- Reserves -€13,748
down €13,748 (-3.8%), from €358,850 to €345,102
of which Distributable reserves: -€13,748
- Gross operating margin -€29,087
down €29,087 (-23.7%), from €122,946 to €93,859
- Taxes -€10,261
down €10,261 (-28.5%), from €35,986 to €25,725
- Depreciation -€7,003
down €7,003 (-38.9%), from €18,017 to €11,014
- Other operating charges +€1,958
up €1,958 (+105%), from €1,865 to €3,823
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 | €428,111 | €373,770 | -€54,341 | -12.7% |
| Fixed assets | 21/28 | €37,612 | €14,712 | -€22,901 | -60.9% |
| Tangible fixed assets | 22/27 | €36,007 | €13,107 | -€22,901 | -63.6% |
| Land and buildings | 22 | €4,422 | €3,383 | -€1,039 | -23.5% |
| Plant, machinery and equipment | 23 | €2,705 | €1,477 | -€1,227 | -45.4% |
| Furniture and vehicles | 24 | €28,881 | €8,247 | -€20,634 | -71.4% |
| Financial fixed assets | 28 | €1,605 | €1,605 | = | 0.0% |
| Current assets | 29/58 | €390,499 | €359,058 | -€31,440 | -8.1% |
| Stocks and contracts in progress | 3 | €4,405 | €4,193 | -€212 | -4.8% |
| Stocks | 30/36 | €4,405 | €4,193 | -€212 | -4.8% |
| Amounts receivable within one year | 40/41 | €68,031 | €186,465 | +€118,434 | +174% |
| Trade receivables | 40 | €59,934 | €44,105 | -€15,829 | -26.4% |
| Other amounts receivable | 41 | €8,097 | €142,360 | +€134,263 | +1,658% |
| Cash at bank and in hand | 54/58 | €317,674 | €168,135 | -€149,539 | -47.1% |
| Deferred charges and accrued income | 490/1 | €389 | €265 | -€124 | -31.8% |
| Total equity and liabilities | 10/49 | €428,111 | €373,770 | -€54,341 | -12.7% |
| Equity | 10/15 | €348,280 | €334,531 | -€13,748 | -3.9% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €358,850 | €345,102 | -€13,748 | -3.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €356,991 | €343,242 | -€13,748 | -3.9% |
| Profit (loss) carried forward | 14 | -€22,965 | -€22,965 | = | 0.0% |
| Amounts payable | 17/49 | €79,831 | €39,239 | -€40,592 | -50.8% |
| Amounts payable within one year | 42/48 | €79,831 | €39,239 | -€40,592 | -50.8% |
| Trade debts | 44 | €28,160 | €28,941 | +€781 | +2.8% |
| Suppliers | 440/4 | €28,160 | €28,941 | +€781 | +2.8% |
| Advances received on contracts in progress | 46 | €1,121 | - | -€1,121 | |
| Taxes, remuneration and social security | 45 | €7,976 | €10,298 | +€2,322 | +29.1% |
| Taxes | 450/3 | €7,976 | €10,298 | +€2,322 | +29.1% |
| Other amounts payable | 47/48 | €42,574 | - | -€42,574 | |
| Non-recurring operating income | 76A | - | €4,064 | +€4,064 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,017 | €11,014 | -€7,003 | -38.9% |
| Other operating charges | 640/8 | €1,865 | €3,823 | +€1,958 | +105% |
| Gross operating margin | 9900 | €122,946 | €93,859 | -€29,087 | -23.7% |
| Operating profit (loss) | 9901 | €103,063 | €79,022 | -€24,042 | -23.3% |
| Financial income | 75/76B | €91 | €460 | +€369 | +407% |
| Recurring financial income | 75 | €91 | €460 | +€369 | +407% |
| Financial charges | 65/66B | €603 | €262 | -€341 | -56.5% |
| Recurring financial charges | 65 | €603 | €262 | -€341 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €102,551 | €79,219 | -€23,332 | -22.8% |
| Income taxes | 67/77 | €35,986 | €25,725 | -€10,261 | -28.5% |
| Profit (loss) for the period | 9904 | €66,565 | €53,494 | -€13,071 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,565 | €53,494 | -€13,071 | -19.6% |
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 1 November 2026 via checked.be.