Saffrane: 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.
Saffrane
Largest movements
- Receivables within one year -€83,523
down €83,523 (-48.2%), from €173,256 to €89,733
of which Other amounts receivable: -€74,809
- Financial fixed assets -€66,799
down €66,799 (-81.7%), from €81,785 to €14,986
- Cash -€2,925
no longer reported in 2024 (was €2,925)
- Profit (loss) carried forward -€116,845
new in 2024: -€116,845
- Tax, wage and social debts -€44,670
down €44,670 (-81.3%), from €54,938 to €10,269
of which Taxes: -€46,275
- Short-term financial debts +€3,794
new in 2024: €3,794
- Gross operating margin -€57,372
down €57,372, from €45,664 to -€11,708
- Purchases and services +€25,414
new in 2024: €25,414
- Taxes -€15,885
no longer reported in 2024 (was €15,885)
- Turnover +€13,706
new in 2024: €13,706
- Financial charges +€2,878
up €2,878 (+1399.6%), from €206 to €3,083
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,715 | €107,110 | -€154,604 | -59.1% |
| Fixed assets | 21/28 | €85,497 | €17,378 | -€68,119 | -79.7% |
| Tangible fixed assets | 22/27 | €3,712 | €2,392 | -€1,320 | -35.6% |
| Plant, machinery and equipment | 23 | - | €330 | +€330 | |
| Furniture and vehicles | 24 | €3,712 | €2,062 | -€1,650 | -44.4% |
| Financial fixed assets | 28 | €81,785 | €14,986 | -€66,799 | -81.7% |
| Current assets | 29/58 | €176,218 | €89,733 | -€86,485 | -49.1% |
| Amounts receivable within one year | 40/41 | €173,256 | €89,733 | -€83,523 | -48.2% |
| Trade receivables | 40 | €11,937 | €3,223 | -€8,714 | -73.0% |
| Other amounts receivable | 41 | €161,319 | €86,510 | -€74,809 | -46.4% |
| Cash at bank and in hand | 54/58 | €2,925 | - | -€2,925 | |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €261,715 | €107,110 | -€154,604 | -59.1% |
| Equity | 10/15 | €206,147 | €89,303 | -€116,845 | -56.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €201,147 | €201,147 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €200,647 | €200,647 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€116,845 | -€116,845 | |
| Amounts payable | 17/49 | €55,567 | €17,808 | -€37,760 | -68.0% |
| Amounts payable within one year | 42/48 | €55,567 | €17,067 | -€38,500 | -69.3% |
| Financial debts | 43 | - | €3,794 | +€3,794 | |
| Other loans | 439 | - | €3,794 | +€3,794 | |
| Trade debts | 44 | €629 | €1,481 | +€852 | +135.4% |
| Suppliers | 440/4 | €629 | €1,481 | +€852 | +135.4% |
| Taxes, remuneration and social security | 45 | €54,938 | €10,269 | -€44,670 | -81.3% |
| Taxes | 450/3 | €54,938 | €8,663 | -€46,275 | -84.2% |
| Remuneration and social security | 454/9 | - | €1,606 | +€1,606 | |
| Other amounts payable | 47/48 | - | €1,524 | +€1,524 | |
| Accrued charges and deferred income | 492/3 | - | €741 | +€741 | |
| Turnover | 70 | - | €13,706 | +€13,706 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €25,414 | +€25,414 | |
| Remuneration, social security and pensions | 62 | €249 | €286 | +€38 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €825 | -€120 | -12.7% |
| Other operating charges | 640/8 | €450 | €525 | +€75 | +16.7% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €45,664 | -€11,708 | -€57,372 | |
| Operating profit (loss) | 9901 | €44,021 | -€13,344 | -€57,365 | |
| Financial income | 75/76B | €3,708 | €4,835 | +€1,127 | +30.4% |
| Recurring financial income | 75 | €3,708 | €4,835 | +€1,127 | +30.4% |
| Financial charges | 65/66B | €206 | €3,083 | +€2,878 | +1399.6% |
| Recurring financial charges | 65 | €206 | €3,083 | +€2,878 | +1399.6% |
| Profit (loss) for the period before taxes | 9903 | €47,523 | -€11,592 | -€59,115 | |
| Income taxes | 67/77 | €15,885 | - | -€15,885 | |
| Profit (loss) for the period | 9904 | €31,639 | -€11,592 | -€43,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,639 | -€11,592 | -€43,230 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.