Saffier: what changed
Two fiscal 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.
Saffier
Largest movements
- Cash -€5,673
down €5,673 (-30.9%), from €18,355 to €12,682
mainly Other debts (-€12,628) and Receivables within one year (-€4,138)
- Tangible fixed assets -€4,179
down €4,179 (-44.6%), from €9,362 to €5,183
of which Furniture and vehicles: -€3,035
- Receivables within one year +€4,138
up €4,138 (+64.8%), from €6,390 to €10,528
of which Trade receivables: +€2,609
- Deferred charges and accrued income +€1,978
up €1,978 (+4560.9%), from €43 to €2,021
- Financial fixed assets +€1,875
new in 2025: €1,875
- Other debts -€12,628
down €12,628 (-100.0%), from €12,628 to €0
- Reserves +€7,137
up €7,137 (+95.8%), from €7,448 to €14,586
- Trade debts +€3,767
up €3,767 (+189.0%), from €1,994 to €5,761
- Tax, wage and social debts -€587
down €587 (-8.2%), from €7,181 to €6,593
of which Remuneration and social security: -€970
- Accrued charges and deferred income +€450
up €450 (+49.9%), from €900 to €1,350
- Gross operating margin -€11,392
down €11,392 (-42.7%), from €26,663 to €15,271
- Taxes +€556
up €556 (+26.8%), from €2,073 to €2,630
- Financial charges +€505
up €505 (+366.9%), from €138 to €643
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 | €34,151 | €32,289 | -€1,862 | -5.5% |
| Fixed assets | 21/28 | €9,362 | €7,058 | -€2,304 | -24.6% |
| Tangible fixed assets | 22/27 | €9,362 | €5,183 | -€4,179 | -44.6% |
| Furniture and vehicles | 24 | €5,469 | €2,434 | -€3,035 | -55.5% |
| Other tangible fixed assets | 26 | €3,894 | €2,750 | -€1,144 | -29.4% |
| Financial fixed assets | 28 | - | €1,875 | +€1,875 | |
| Current assets | 29/58 | €24,788 | €25,231 | +€442 | +1.8% |
| Amounts receivable within one year | 40/41 | €6,390 | €10,528 | +€4,138 | +64.8% |
| Trade receivables | 40 | €0 | €2,609 | +€2,609 | |
| Other amounts receivable | 41 | €6,390 | €7,919 | +€1,529 | +23.9% |
| Cash at bank and in hand | 54/58 | €18,355 | €12,682 | -€5,673 | -30.9% |
| Deferred charges and accrued income | 490/1 | €43 | €2,021 | +€1,978 | +4560.9% |
| Total equity and liabilities | 10/49 | €34,151 | €32,289 | -€1,862 | -5.5% |
| Equity | 10/15 | €11,448 | €18,586 | +€7,137 | +62.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,448 | €14,586 | +€7,137 | +95.8% |
| Distributable reserves | 133 | €7,448 | €14,586 | +€7,137 | +95.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,703 | €13,703 | -€8,999 | -39.6% |
| Amounts payable within one year | 42/48 | €21,803 | €12,354 | -€9,449 | -43.3% |
| Trade debts | 44 | €1,994 | €5,761 | +€3,767 | +189.0% |
| Suppliers | 440/4 | €1,994 | €5,761 | +€3,767 | +189.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,181 | €6,593 | -€587 | -8.2% |
| Taxes | 450/3 | €6,181 | €6,563 | +€383 | +6.2% |
| Remuneration and social security | 454/9 | €1,000 | €30 | -€970 | -97.0% |
| Other amounts payable | 47/48 | €12,628 | €0 | -€12,628 | -100.0% |
| Accrued charges and deferred income | 492/3 | €900 | €1,350 | +€450 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,122 | €4,179 | +€57 | +1.4% |
| Other operating charges | 640/8 | €619 | €747 | +€128 | +20.6% |
| Gross operating margin | 9900 | €26,663 | €15,271 | -€11,392 | -42.7% |
| Operating profit (loss) | 9901 | €21,921 | €10,345 | -€11,577 | -52.8% |
| Financial income | 75/76B | €167 | €66 | -€101 | -60.7% |
| Recurring financial income | 75 | €167 | €66 | -€101 | -60.7% |
| Financial charges | 65/66B | €138 | €643 | +€505 | +366.9% |
| Recurring financial charges | 65 | €138 | €643 | +€505 | +366.9% |
| Profit (loss) for the period before taxes | 9903 | €21,951 | €9,767 | -€12,183 | -55.5% |
| Income taxes | 67/77 | €2,073 | €2,630 | +€556 | +26.8% |
| Profit (loss) for the period | 9904 | €19,877 | €7,137 | -€12,740 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,877 | €7,137 | -€12,740 | -64.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.