YOUL BE SAFE: 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.
YOUL BE SAFE
Largest movements
- Receivables within one year +€75,220
up €75,220 (+405%), from €18,587 to €93,807
of which Trade receivables: +€82,345
- Deferred charges and accrued income -€59,760
down €59,760 (-97.1%), from €61,566 to €1,806
- Cash -€33,686
down €33,686 (-60.9%), from €55,286 to €21,600
mainly Receivables within one year (-€75,220) and Trade debts (-€34,993)
- Reserves +€36,017
new in 2025: €36,017
- Trade debts -€34,993
down €34,993 (-97.5%), from €35,902 to €909
- Accrued charges and deferred income -€33,994
down €33,994 (-95.5%), from €35,590 to €1,596
- Tax, wage and social debts +€14,501
up €14,501 (+30.7%), from €47,225 to €61,726
of which Remuneration and social security: +€23,848
- Current portion of long-term debt -€11,700
no longer reported in 2025 (was €11,700)
- Gross operating margin +€96,646
up €96,646 (+43.0%), from €224,997 to €321,644
- Staff costs +€87,956
up €87,956 (+49.7%), from €176,930 to €264,886
- Taxes +€5,641
up €5,641 (+50.4%), from €11,196 to €16,837
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 | €146,547 | €128,535 | -€18,012 | -12.3% |
| Fixed assets | 21/28 | €1,231 | €1,446 | +€215 | +17.4% |
| Tangible fixed assets | 22/27 | €868 | €1,446 | +€578 | +66.5% |
| Furniture and vehicles | 24 | €868 | €1,446 | +€578 | +66.5% |
| Financial fixed assets | 28 | €363 | €0 | -€363 | -100% |
| Current assets | 29/58 | €145,316 | €127,089 | -€18,227 | -12.5% |
| Stocks and contracts in progress | 3 | €9,876 | €9,876 | = | 0.0% |
| Stocks | 30/36 | €9,876 | €9,876 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,587 | €93,807 | +€75,220 | +405% |
| Trade receivables | 40 | €10,134 | €92,479 | +€82,345 | +813% |
| Other amounts receivable | 41 | €8,454 | €1,329 | -€7,125 | -84.3% |
| Cash at bank and in hand | 54/58 | €55,286 | €21,600 | -€33,686 | -60.9% |
| Deferred charges and accrued income | 490/1 | €61,566 | €1,806 | -€59,760 | -97.1% |
| Total equity and liabilities | 10/49 | €146,547 | €128,535 | -€18,012 | -12.3% |
| Equity | 10/15 | €10,522 | €46,539 | +€36,017 | +342% |
| Contributions | 10/11 | €6,450 | €6,450 | = | 0.0% |
| Reserves | 13 | - | €36,017 | +€36,017 | |
| Distributable reserves | 133 | - | €36,017 | +€36,017 | |
| Profit (loss) carried forward | 14 | €4,072 | €4,072 | = | 0.0% |
| Amounts payable | 17/49 | €136,025 | €81,996 | -€54,029 | -39.7% |
| Amounts payable within one year | 42/48 | €100,436 | €80,401 | -€20,035 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €11,700 | - | -€11,700 | |
| Financial debts | 43 | €742 | €12,323 | +€11,581 | +1,562% |
| Credit institutions | 430/8 | €742 | €12,323 | +€11,581 | +1,562% |
| Trade debts | 44 | €35,902 | €909 | -€34,993 | -97.5% |
| Suppliers | 440/4 | €35,902 | €909 | -€34,993 | -97.5% |
| Taxes, remuneration and social security | 45 | €47,225 | €61,726 | +€14,501 | +30.7% |
| Taxes | 450/3 | €17,224 | €7,877 | -€9,347 | -54.3% |
| Remuneration and social security | 454/9 | €30,001 | €53,849 | +€23,848 | +79.5% |
| Other amounts payable | 47/48 | €4,867 | €5,443 | +€575 | +11.8% |
| Accrued charges and deferred income | 492/3 | €35,590 | €1,596 | -€33,994 | -95.5% |
| Non-recurring operating income | 76A | - | €33 | +€33 | |
| Remuneration, social security and pensions | 62 | €176,930 | €264,886 | +€87,956 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367 | €869 | +€502 | +137% |
| Other operating charges | 640/8 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €41 | +€41 | |
| Gross operating margin | 9900 | €224,997 | €321,644 | +€96,646 | +43.0% |
| Operating profit (loss) | 9901 | €47,700 | €55,848 | +€8,147 | +17.1% |
| Financial income | 75/76B | - | €425 | +€425 | |
| Recurring financial income | 75 | - | €425 | +€425 | |
| Financial charges | 65/66B | €2,210 | €3,419 | +€1,209 | +54.7% |
| Recurring financial charges | 65 | €2,210 | €3,419 | +€1,209 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €45,491 | €52,854 | +€7,363 | +16.2% |
| Income taxes | 67/77 | €11,196 | €16,837 | +€5,641 | +50.4% |
| Profit (loss) for the period | 9904 | €34,295 | €36,017 | +€1,722 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,295 | €36,017 | +€1,722 | +5.0% |
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 1 November 2026 via checked.be.