SAFL CONSULT: 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.
SAFL CONSULT
Largest movements
- Receivables within one year -€3,975
down €3,975 (-7.4%), from €53,438 to €49,463
of which Trade receivables: -€4,620
- Cash +€2,189
up €2,189 (+3.0%), from €72,674 to €74,863
mainly Net result for the year (+€11,983) and Receivables within one year (+€3,975)
- Profit (loss) carried forward +€11,983
up €11,983 (+15.9%), from €75,575 to €87,557
- Tax, wage and social debts -€11,627
down €11,627 (-25.7%), from €45,171 to €33,544
of which Taxes: -€12,098
- Trade debts -€2,865
down €2,865 (-83.1%), from €3,449 to €584
- Purchases and services +€17,323
up €17,323 (+15.8%), from €109,530 to €126,853
- Gross operating margin -€16,305
down €16,305 (-49.7%), from €32,781 to €16,476
- Taxes -€3,331
down €3,331 (-52.6%), from €6,326 to €2,996
- Other operating charges +€500
new in 2025: €500
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 | €127,195 | €124,686 | -€2,509 | -2.0% |
| Fixed assets | 21/28 | €1,083 | €360 | -€723 | -66.8% |
| Tangible fixed assets | 22/27 | €864 | €141 | -€723 | -83.7% |
| Furniture and vehicles | 24 | €864 | €141 | -€723 | -83.7% |
| Financial fixed assets | 28 | €219 | €219 | = | 0.0% |
| Current assets | 29/58 | €126,112 | €124,326 | -€1,786 | -1.4% |
| Amounts receivable within one year | 40/41 | €53,438 | €49,463 | -€3,975 | -7.4% |
| Trade receivables | 40 | €25,831 | €21,211 | -€4,620 | -17.9% |
| Other amounts receivable | 41 | €27,607 | €28,252 | +€645 | +2.3% |
| Cash at bank and in hand | 54/58 | €72,674 | €74,863 | +€2,189 | +3.0% |
| Total equity and liabilities | 10/49 | €127,195 | €124,686 | -€2,509 | -2.0% |
| Equity | 10/15 | €78,575 | €90,557 | +€11,983 | +15.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,575 | €87,557 | +€11,983 | +15.9% |
| Amounts payable | 17/49 | €48,620 | €34,128 | -€14,492 | -29.8% |
| Amounts payable within one year | 42/48 | €48,620 | €34,128 | -€14,492 | -29.8% |
| Trade debts | 44 | €3,449 | €584 | -€2,865 | -83.1% |
| Suppliers | 440/4 | €3,449 | €584 | -€2,865 | -83.1% |
| Taxes, remuneration and social security | 45 | €45,171 | €33,544 | -€11,627 | -25.7% |
| Taxes | 450/3 | €44,129 | €32,031 | -€12,098 | -27.4% |
| Remuneration and social security | 454/9 | €1,042 | €1,513 | +€471 | +45.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €109,530 | €126,853 | +€17,323 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €723 | = | 0.0% |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Non-recurring operating charges | 66A | €322 | €190 | -€133 | -41.1% |
| Gross operating margin | 9900 | €32,781 | €16,476 | -€16,305 | -49.7% |
| Operating profit (loss) | 9901 | €31,735 | €15,063 | -€16,672 | -52.5% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €104 | €90 | -€14 | -13.8% |
| Recurring financial charges | 65 | €104 | €90 | -€14 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €31,631 | €14,978 | -€16,653 | -52.6% |
| Income taxes | 67/77 | €6,326 | €2,996 | -€3,331 | -52.6% |
| Profit (loss) for the period | 9904 | €25,305 | €11,983 | -€13,322 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,305 | €11,983 | -€13,322 | -52.6% |
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 31 October 2026 via checked.be.