AFS - Programmes interculturels: 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.
AFS - Programmes interculturels
Largest movements
- Cash +€162,459
up €162,459 (+39.4%), from €412,462 to €574,921
mainly Deferred charges and accrued income (+€103,708) and Receivables within one year (+€85,467)
- Deferred charges and accrued income -€103,708
down €103,708 (-98.8%), from €105,015 to €1,307
- Receivables within one year -€85,467
down €85,467 (-46.6%), from €183,466 to €97,999
of which Trade receivables: -€84,767
- Current investments -€9,837
down €9,837 (-29.2%), from €33,736 to €23,899
- Accrued charges and deferred income -€175,761
down €175,761 (-100.0%), from €175,772 to €12
- Provisions +€74,583
new in 2025: €74,583
- Debts within one year +€60,512
up €60,512 (+11.7%), from €515,508 to €576,020
of which Other debts: +€374,703
- Gross operating margin +€147,253
up €147,253 (+25.5%), from €577,261 to €724,514
- Provisions +€74,583
new in 2025: €74,583
- Staff costs -€38,570
down €38,570 (-5.8%), from €667,996 to €629,426
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.
Cash bridge derived
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 | €756,100 | €716,304 | -€39,796 | -5.3% |
| Fixed assets | 21/28 | €21,421 | €18,178 | -€3,243 | -15.1% |
| Tangible fixed assets | 22/27 | €9,857 | €6,525 | -€3,332 | -33.8% |
| Furniture and vehicles | 24 | €6,311 | €4,297 | -€2,014 | -31.9% |
| Other tangible fixed assets | 26 | €3,546 | €2,228 | -€1,318 | -37.2% |
| Financial fixed assets | 28 | €11,564 | €11,653 | +€89 | +0.8% |
| Current assets | 29/58 | €734,679 | €698,126 | -€36,553 | -5.0% |
| Amounts receivable within one year | 40/41 | €183,466 | €97,999 | -€85,467 | -46.6% |
| Trade receivables | 40 | €182,766 | €97,999 | -€84,767 | -46.4% |
| Other amounts receivable | 41 | €700 | €0 | -€700 | -100.0% |
| Current investments | 50/53 | €33,736 | €23,899 | -€9,837 | -29.2% |
| Cash at bank and in hand | 54/58 | €412,462 | €574,921 | +€162,459 | +39.4% |
| Deferred charges and accrued income | 490/1 | €105,015 | €1,307 | -€103,708 | -98.8% |
| Total equity and liabilities | 10/49 | €756,100 | €716,304 | -€39,796 | -5.3% |
| Equity | 10/15 | €64,820 | €65,689 | +€869 | +1.3% |
| Contributions | 10/11 | €14,672 | €14,672 | -€0 | 0.0% |
| Capital | 10 | €14,672 | - | -€14,672 | |
| Profit (loss) carried forward | 14 | €50,148 | €51,017 | +€869 | +1.7% |
| Provisions and deferred taxes | 16 | - | €74,583 | +€74,583 | |
| Provisions for liabilities and charges | 160/5 | - | €74,583 | +€74,583 | |
| Other liabilities and charges | 164/5 | - | €74,583 | +€74,583 | |
| Amounts payable | 17/49 | €691,280 | €576,031 | -€115,249 | -16.7% |
| Amounts payable within one year | 42/48 | €515,508 | €576,020 | +€60,512 | +11.7% |
| Financial debts | 43 | - | €1,607 | +€1,607 | |
| Credit institutions | 430/8 | - | €1,607 | +€1,607 | |
| Trade debts | 44 | €178,442 | €92,980 | -€85,462 | -47.9% |
| Suppliers | 440/4 | €178,442 | €92,980 | -€85,462 | -47.9% |
| Taxes, remuneration and social security | 45 | €74,878 | €106,731 | +€31,853 | +42.5% |
| Taxes | 450/3 | €544 | €18,018 | +€17,474 | +3212.1% |
| Remuneration and social security | 454/9 | €74,334 | €88,713 | +€14,379 | +19.3% |
| Other amounts payable | 47/48 | - | €374,703 | +€374,703 | |
| Accrued charges and deferred income | 492/3 | €175,772 | €12 | -€175,761 | -100.0% |
| Non-recurring operating income | 76A | - | €15 | +€15 | |
| Remuneration, social security and pensions | 62 | €667,996 | €629,426 | -€38,570 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,518 | €4,281 | -€237 | -5.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €74,583 | +€74,583 | |
| Other operating charges | 640/8 | €1,944 | €6,189 | +€4,245 | +218.4% |
| Non-recurring operating charges | 66A | - | €5,968 | +€5,968 | |
| Gross operating margin | 9900 | €577,261 | €724,514 | +€147,253 | +25.5% |
| Operating profit (loss) | 9901 | -€97,197 | €4,068 | +€101,265 | |
| Financial income | 75/76B | €1,161 | €979 | -€182 | -15.7% |
| Recurring financial income | 75 | €1,161 | €979 | -€182 | -15.7% |
| Financial charges | 65/66B | €3,403 | €2,011 | -€1,392 | -40.9% |
| Recurring financial charges | 65 | €3,403 | €2,011 | -€1,392 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€99,439 | €3,035 | +€102,474 | |
| Income taxes | 67/77 | €112 | €2,167 | +€2,055 | +1834.5% |
| Profit (loss) for the period | 9904 | -€99,551 | €869 | +€100,420 | |
| Profit (loss) for the period to be appropriated | 9905 | -€99,551 | €869 | +€100,420 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.