SafetyPoints: 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.
SafetyPoints
Largest movements
- Receivables within one year -€17,598
down €17,598 (-62.2%), from €28,293 to €10,695
of which Trade receivables: -€17,056
- Tangible fixed assets -€15,539
down €15,539 (-67.5%), from €23,012 to €7,473
of which Plant, machinery and equipment: -€15,115
- Financial fixed assets +€10,000
new in 2025: €10,000
- Cash +€6,241
up €6,241 (+4093.1%), from €152 to €6,394
mainly Receivables within one year (+€17,598) and Depreciation (+€16,739)
- Other debts -€9,134
down €9,134 (-23.3%), from €39,221 to €30,087
- Debts after one year +€8,049
up €8,049 (+412.6%), from €1,951 to €10,000
- Profit (loss) carried forward -€8,013
down €8,013 (-55.8%), from -€14,357 to -€22,370
- Current portion of long-term debt -€3,992
down €3,992 (-67.2%), from €5,943 to €1,951
- Accrued charges and deferred income -€2,333
down €2,333 (-45.1%), from €5,176 to €2,843
- Gross operating margin -€11,281
down €11,281 (-49.8%), from €22,675 to €11,394
- Other operating charges +€876
up €876 (+71.0%), from €1,233 to €2,109
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.
Cash bridge derived
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 | €53,013 | €36,438 | -€16,574 | -31.3% |
| Fixed assets | 21/28 | €23,012 | €17,473 | -€5,539 | -24.1% |
| Tangible fixed assets | 22/27 | €23,012 | €7,473 | -€15,539 | -67.5% |
| Plant, machinery and equipment | 23 | €21,889 | €6,773 | -€15,115 | -69.1% |
| Furniture and vehicles | 24 | €1,123 | €700 | -€424 | -37.7% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €30,001 | €18,965 | -€11,036 | -36.8% |
| Amounts receivable within one year | 40/41 | €28,293 | €10,695 | -€17,598 | -62.2% |
| Trade receivables | 40 | €27,751 | €10,695 | -€17,056 | -61.5% |
| Other amounts receivable | 41 | €542 | - | -€542 | |
| Cash at bank and in hand | 54/58 | €152 | €6,394 | +€6,241 | +4093.1% |
| Deferred charges and accrued income | 490/1 | €1,555 | €1,876 | +€321 | +20.6% |
| Total equity and liabilities | 10/49 | €53,013 | €36,438 | -€16,574 | -31.3% |
| Equity | 10/15 | -€12,357 | -€20,370 | -€8,013 | -64.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,357 | -€22,370 | -€8,013 | -55.8% |
| Amounts payable | 17/49 | €65,370 | €56,808 | -€8,562 | -13.1% |
| Amounts payable after more than one year | 17 | €1,951 | €10,000 | +€8,049 | +412.6% |
| Financial debts | 170/4 | €1,951 | €10,000 | +€8,049 | +412.6% |
| Amounts payable within one year | 42/48 | €58,243 | €43,965 | -€14,278 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €5,943 | €1,951 | -€3,992 | -67.2% |
| Trade debts | 44 | €4,427 | €3,787 | -€641 | -14.5% |
| Suppliers | 440/4 | €4,427 | €3,787 | -€641 | -14.5% |
| Taxes, remuneration and social security | 45 | €8,652 | €8,141 | -€511 | -5.9% |
| Taxes | 450/3 | €7,052 | €8,141 | +€1,089 | +15.4% |
| Remuneration and social security | 454/9 | €1,600 | - | -€1,600 | |
| Other amounts payable | 47/48 | €39,221 | €30,087 | -€9,134 | -23.3% |
| Accrued charges and deferred income | 492/3 | €5,176 | €2,843 | -€2,333 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,744 | €16,739 | -€5 | 0.0% |
| Other operating charges | 640/8 | €1,233 | €2,109 | +€876 | +71.0% |
| Non-recurring operating charges | 66A | €3,651 | - | -€3,651 | |
| Gross operating margin | 9900 | €22,675 | €11,394 | -€11,281 | -49.8% |
| Operating profit (loss) | 9901 | €1,046 | -€7,454 | -€8,500 | |
| Financial income | 75/76B | €1 | €22 | +€21 | +3972.2% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +3972.2% |
| Financial charges | 65/66B | €725 | €581 | -€144 | -19.9% |
| Recurring financial charges | 65 | €725 | €581 | -€144 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €322 | -€8,013 | -€8,335 | |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | €311 | -€8,013 | -€8,324 | |
| Profit (loss) for the period to be appropriated | 9905 | €311 | -€8,013 | -€8,324 |
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 11 October 2026 via checked.be.