SAFFRON 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.
SAFFRON CONSULTING
Largest movements
- Cash -€240,083
down €240,083 (-65.1%), from €368,989 to €128,906
mainly Contributions, distributions and other (-€228,571) and Receivables within one year (-€16,996)
- Receivables within one year +€16,996
up €16,996 (+40.8%), from €41,660 to €58,655
of which Other amounts receivable: +€14,634
- Profit (loss) carried forward -€218,457
down €218,457 (-74.7%), from €292,349 to €73,893
- Trade debts -€4,916
down €4,916 (-91.8%), from €5,355 to €439
- Gross operating margin -€93,483
down €93,483 (-84.3%), from €110,890 to €17,407
- Taxes -€27,146
down €27,146 (-85.6%), from €31,701 to €4,555
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 | €413,520 | €191,568 | -€221,951 | -53.7% |
| Fixed assets | 21/28 | €612 | €2,093 | +€1,481 | +242% |
| Tangible fixed assets | 22/27 | €612 | €2,093 | +€1,481 | +242% |
| Furniture and vehicles | 24 | - | €1,787 | +€1,787 | |
| Other tangible fixed assets | 26 | €612 | €306 | -€306 | -50.0% |
| Current assets | 29/58 | €412,908 | €189,476 | -€223,432 | -54.1% |
| Amounts receivable within one year | 40/41 | €41,660 | €58,655 | +€16,996 | +40.8% |
| Trade receivables | 40 | €37,849 | €40,210 | +€2,362 | +6.2% |
| Other amounts receivable | 41 | €3,811 | €18,445 | +€14,634 | +384% |
| Cash at bank and in hand | 54/58 | €368,989 | €128,906 | -€240,083 | -65.1% |
| Deferred charges and accrued income | 490/1 | €2,259 | €1,914 | -€345 | -15.3% |
| Total equity and liabilities | 10/49 | €413,520 | €191,568 | -€221,951 | -53.7% |
| Equity | 10/15 | €382,609 | €164,153 | -€218,457 | -57.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €76,000 | €76,000 | = | 0.0% |
| Distributable reserves | 133 | €76,000 | €76,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €292,349 | €73,893 | -€218,457 | -74.7% |
| Amounts payable | 17/49 | €30,910 | €27,415 | -€3,495 | -11.3% |
| Amounts payable within one year | 42/48 | €30,910 | €27,415 | -€3,495 | -11.3% |
| Trade debts | 44 | €5,355 | €439 | -€4,916 | -91.8% |
| Suppliers | 440/4 | €5,355 | €439 | -€4,916 | -91.8% |
| Taxes, remuneration and social security | 45 | €18,910 | €19,686 | +€776 | +4.1% |
| Taxes | 450/3 | €13,910 | €14,686 | +€776 | +5.6% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €6,645 | €7,291 | +€645 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €308 | -€348 | -53.1% |
| Other operating charges | 640/8 | €857 | €1,267 | +€410 | +47.8% |
| Gross operating margin | 9900 | €110,890 | €17,407 | -€93,483 | -84.3% |
| Operating profit (loss) | 9901 | €109,378 | €15,833 | -€93,545 | -85.5% |
| Financial charges | 65/66B | €1,359 | €1,163 | -€196 | -14.4% |
| Recurring financial charges | 65 | €1,359 | €1,163 | -€196 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €108,019 | €14,670 | -€93,349 | -86.4% |
| Income taxes | 67/77 | €31,701 | €4,555 | -€27,146 | -85.6% |
| Profit (loss) for the period | 9904 | €76,318 | €10,115 | -€66,203 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,318 | €10,115 | -€66,203 | -86.7% |
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 17 October 2026 via checked.be.