ACTION JOSAPHAT: 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.
ACTION JOSAPHAT
Largest movements
- Receivables within one year +€68,837
up €68,837 (+86.5%), from €79,607 to €148,445
of which Other amounts receivable: +€69,436
- Cash -€11,905
down €11,905 (-24.3%), from €49,026 to €37,121
mainly Receivables within one year (-€68,837) and Contributions, distributions and other (-€5,666)
- Tangible fixed assets -€2,086
down €2,086 (-23.1%), from €9,016 to €6,931
of which Furniture and vehicles: -€5,117
- Provisions +€36,283
up €36,283 (+67.8%), from €53,536 to €89,820
- Debts within one year +€21,550
up €21,550 (+38.8%), from €55,541 to €77,091
of which Tax, wage and social debts: +€13,334
- Investment grants -€5,666
down €5,666 (-66.9%), from €8,475 to €2,809
- Profit (loss) carried forward +€2,790
up €2,790 (+90.7%), from €3,077 to €5,867
- Staff costs -€33,560
down €33,560 (-18.1%), from €185,287 to €151,728
- Gross operating margin -€10,802
down €10,802 (-5.2%), from €207,438 to €196,636
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,678 | €201,955 | +€55,277 | +37.7% |
| Fixed assets | 21/28 | €16,126 | €14,290 | -€1,836 | -11.4% |
| Tangible fixed assets | 22/27 | €9,016 | €6,931 | -€2,086 | -23.1% |
| Plant, machinery and equipment | 23 | €425 | €0 | -€424 | -100.0% |
| Furniture and vehicles | 24 | €6,832 | €1,716 | -€5,117 | -74.9% |
| Other tangible fixed assets | 26 | €1,760 | €5,215 | +€3,455 | +196% |
| Financial fixed assets | 28 | €7,109 | €7,359 | +€250 | +3.5% |
| Current assets | 29/58 | €130,552 | €187,665 | +€57,113 | +43.7% |
| Amounts receivable within one year | 40/41 | €79,607 | €148,445 | +€68,837 | +86.5% |
| Trade receivables | 40 | €4,674 | €4,076 | -€598 | -12.8% |
| Other amounts receivable | 41 | €74,933 | €144,369 | +€69,436 | +92.7% |
| Cash at bank and in hand | 54/58 | €49,026 | €37,121 | -€11,905 | -24.3% |
| Deferred charges and accrued income | 490/1 | €1,919 | €2,100 | +€181 | +9.4% |
| Total equity and liabilities | 10/49 | €146,678 | €201,955 | +€55,277 | +37.7% |
| Equity | 10/15 | €37,600 | €34,724 | -€2,876 | -7.6% |
| Contributions | 10/11 | €6,222 | €6,222 | = | 0.0% |
| Capital | 10 | €6,222 | €6,222 | = | 0.0% |
| Reserves | 13 | €19,826 | €19,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,077 | €5,867 | +€2,790 | +90.7% |
| Investment grants | 15 | €8,475 | €2,809 | -€5,666 | -66.9% |
| Provisions and deferred taxes | 16 | €53,536 | €89,820 | +€36,283 | +67.8% |
| Provisions for liabilities and charges | 160/5 | €53,536 | - | -€53,536 | |
| Environmental obligations | 163 | €53,536 | - | -€53,536 | |
| Amounts payable | 17/49 | €55,541 | €77,411 | +€21,870 | +39.4% |
| Amounts payable within one year | 42/48 | €55,541 | €77,091 | +€21,550 | +38.8% |
| Trade debts | 44 | €4,799 | €8,013 | +€3,214 | +67.0% |
| Suppliers | 440/4 | €4,799 | €8,013 | +€3,214 | +67.0% |
| Taxes, remuneration and social security | 45 | €24,309 | €37,643 | +€13,334 | +54.9% |
| Taxes | 450/3 | €2,915 | €4,240 | +€1,325 | +45.5% |
| Remuneration and social security | 454/9 | €21,394 | €33,403 | +€12,009 | +56.1% |
| Accrued charges and deferred income | 492/3 | - | €320 | +€320 | |
| Turnover | 70 | €3,647 | €4,766 | +€1,119 | +30.7% |
| Membership fees, donations, legacies and grants | 73 | €252,224 | €242,109 | -€10,115 | -4.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,538 | €52,546 | +€7 | 0.0% |
| Remuneration, social security and pensions | 62 | €185,287 | €151,728 | -€33,560 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,701 | €5,959 | +€258 | +4.5% |
| Other operating charges | 640/8 | €329 | €285 | -€44 | -13.4% |
| Gross operating margin | 9900 | €207,438 | €196,636 | -€10,802 | -5.2% |
| Operating profit (loss) | 9901 | €4,998 | €2,381 | -€2,617 | -52.4% |
| Financial income | 75/76B | €409 | €876 | +€467 | +114% |
| Recurring financial income | 75 | €409 | €876 | +€467 | +114% |
| Financial charges | 65/66B | €165 | €204 | +€38 | +23.2% |
| Recurring financial charges | 65 | €165 | €204 | +€38 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €5,241 | €3,053 | -€2,188 | -41.7% |
| Income taxes | 67/77 | €123 | €263 | +€140 | +114% |
| Profit (loss) for the period | 9904 | €5,119 | €2,790 | -€2,328 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,119 | €2,790 | -€2,328 | -45.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.