Centre protestant de Warfaaz: 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.
Centre protestant de Warfaaz
Largest movements
- Deferred charges and accrued income -€254,962
down €254,962 (-98.7%), from €258,393 to €3,430
- Receivables within one year +€159,239
up €159,239 (+42,210%), from €377 to €159,616
- Tangible fixed assets -€65,802
down €65,802 (-5.8%), from €1.1m to €1.1m
of which Land and buildings: -€62,146
- Cash -€16,898
down €16,898 (-11.6%), from €146,161 to €129,263
mainly Debts within one year (-€266,185) and Receivables within one year (-€159,239)
- Debts within one year -€266,185
down €266,185 (-38.2%), from €696,111 to €429,926
- Profit (loss) carried forward +€132,709
up €132,709 (+28.2%), from €470,764 to €603,473
- Investment grants -€38,807
down €38,807 (-17.8%), from €217,795 to €178,987
- Staff costs +€63,872
up €63,872 (+26.2%), from €243,330 to €307,202
- Turnover +€42,089
up €42,089 (+160%), from €26,368 to €68,457
- Gross operating margin +€34,998
up €34,998 (+7.2%), from €488,709 to €523,707
- Purchases and services +€15,126
up €15,126 (+18.8%), from €80,378 to €95,504
- Other operating charges +€8,686
up €8,686 (+650%), from €1,337 to €10,023
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 | €1,536,652 | €1,358,228 | -€178,424 | -11.6% |
| Fixed assets | 21/28 | €1,131,721 | €1,065,919 | -€65,802 | -5.8% |
| Tangible fixed assets | 22/27 | €1,131,721 | €1,065,919 | -€65,802 | -5.8% |
| Land and buildings | 22 | €1,114,800 | €1,052,654 | -€62,146 | -5.6% |
| Plant, machinery and equipment | 23 | €13,137 | €11,473 | -€1,664 | -12.7% |
| Furniture and vehicles | 24 | €3,784 | €1,792 | -€1,991 | -52.6% |
| Current assets | 29/58 | €404,931 | €292,309 | -€112,622 | -27.8% |
| Amounts receivable within one year | 40/41 | €377 | €159,616 | +€159,239 | +42,210% |
| Trade receivables | 40 | €377 | €159,616 | +€159,239 | +42,210% |
| Cash at bank and in hand | 54/58 | €146,161 | €129,263 | -€16,898 | -11.6% |
| Deferred charges and accrued income | 490/1 | €258,393 | €3,430 | -€254,962 | -98.7% |
| Total equity and liabilities | 10/49 | €1,536,652 | €1,358,228 | -€178,424 | -11.6% |
| Equity | 10/15 | €763,632 | €857,534 | +€93,902 | +12.3% |
| Contributions | 10/11 | €75,074 | €75,074 | = | 0.0% |
| Capital | 10 | €75,074 | €75,074 | = | 0.0% |
| Profit (loss) carried forward | 14 | €470,764 | €603,473 | +€132,709 | +28.2% |
| Investment grants | 15 | €217,795 | €178,987 | -€38,807 | -17.8% |
| Provisions and deferred taxes | 16 | €70,000 | €70,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €70,000 | €70,000 | = | 0.0% |
| Environmental obligations | 163 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable | 17/49 | €703,020 | €430,694 | -€272,326 | -38.7% |
| Amounts payable within one year | 42/48 | €696,111 | €429,926 | -€266,185 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Trade debts | 44 | €112,692 | €6,063 | -€106,629 | -94.6% |
| Suppliers | 440/4 | €112,692 | €6,063 | -€106,629 | -94.6% |
| Advances received on contracts in progress | 46 | - | €7,785 | +€7,785 | |
| Taxes, remuneration and social security | 45 | €30,192 | €48,487 | +€18,294 | +60.6% |
| Taxes | 450/3 | €6,826 | €11,728 | +€4,902 | +71.8% |
| Remuneration and social security | 454/9 | €23,366 | €36,759 | +€13,393 | +57.3% |
| Accrued charges and deferred income | 492/3 | €6,909 | €768 | -€6,141 | -88.9% |
| Turnover | 70 | €26,368 | €68,457 | +€42,089 | +160% |
| Membership fees, donations, legacies and grants | 73 | €541,991 | €443,991 | -€98,001 | -18.1% |
| Non-recurring operating income | 76A | €7,933 | €106,763 | +€98,830 | +1,246% |
| Goods, raw materials, services and sundry goods | 60/61 | €80,378 | €95,504 | +€15,126 | +18.8% |
| Remuneration, social security and pensions | 62 | €243,330 | €307,202 | +€63,872 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,864 | €105,369 | +€5,505 | +5.5% |
| Other operating charges | 640/8 | €1,337 | €10,023 | +€8,686 | +650% |
| Gross operating margin | 9900 | €488,709 | €523,707 | +€34,998 | +7.2% |
| Operating profit (loss) | 9901 | €144,178 | €101,114 | -€43,065 | -29.9% |
| Financial income | 75/76B | €39,514 | €39,616 | +€102 | +0.3% |
| Recurring financial income | 75 | €39,514 | €39,616 | +€102 | +0.3% |
| Non-recurring financial income | 76B | €39,514 | - | -€39,514 | |
| Financial charges | 65/66B | €3,288 | €8,021 | +€4,733 | +144% |
| Recurring financial charges | 65 | €3,288 | €8,021 | +€4,733 | +144% |
| Profit (loss) for the period before taxes | 9903 | €180,405 | €132,709 | -€47,696 | -26.4% |
| Profit (loss) for the period | 9904 | €180,405 | €132,709 | -€47,696 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €180,405 | €132,709 | -€47,696 | -26.4% |
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 24 October 2026 via checked.be.