CHARITY OPTIMIZER: 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.
CHARITY OPTIMIZER
Largest movements
- Cash +€65,548
up €65,548 (+85.1%), from €77,022 to €142,570
mainly Net result for the year (+€62,873) and Receivables after one year (+€21,850)
- Receivables after one year -€21,850
down €21,850 (-27.3%), from €80,075 to €58,225
- Receivables within one year +€15,423
up €15,423 (+50.6%), from €30,470 to €45,892
of which Other amounts receivable: +€17,537
- Current investments -€15,000
down €15,000 (-50.0%), from €30,000 to €15,000
- Deferred charges and accrued income +€3,996
new in 2025: €3,996
- Reserves +€21,500
up €21,500 (+26.8%), from €80,360 to €101,860
of which Distributable reserves: +€21,500
- Other debts +€14,148
up €14,148 (+64.7%), from €21,850 to €35,998
- Tax, wage and social debts +€8,521
up €8,521 (+29.1%), from €29,252 to €37,774
- Accrued charges and deferred income -€8,060
no longer reported in 2025 (was €8,060)
- Trade debts +€8,058
up €8,058 (+874.4%), from €922 to €8,979
- Gross operating margin +€12,163
up €12,163 (+16.6%), from €73,172 to €85,335
- Taxes +€5,440
up €5,440 (+27.8%), from €19,559 to €24,998
- Financial income +€5,082
up €5,082 (+3583.0%), from €142 to €5,224
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 | €231,264 | €282,103 | +€50,840 | +22.0% |
| Fixed assets | 21/28 | €13,696 | €16,420 | +€2,723 | +19.9% |
| Tangible fixed assets | 22/27 | €12,796 | €15,520 | +€2,723 | +21.3% |
| Furniture and vehicles | 24 | €5,503 | €8,226 | +€2,723 | +49.5% |
| Other tangible fixed assets | 26 | €7,293 | €7,293 | = | 0.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €217,567 | €265,684 | +€48,116 | +22.1% |
| Amounts receivable after more than one year | 29 | €80,075 | €58,225 | -€21,850 | -27.3% |
| Other amounts receivable | 291 | €80,075 | €58,225 | -€21,850 | -27.3% |
| Amounts receivable within one year | 40/41 | €30,470 | €45,892 | +€15,423 | +50.6% |
| Trade receivables | 40 | €21,691 | €19,576 | -€2,115 | -9.7% |
| Other amounts receivable | 41 | €8,779 | €26,316 | +€17,537 | +199.8% |
| Current investments | 50/53 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €77,022 | €142,570 | +€65,548 | +85.1% |
| Deferred charges and accrued income | 490/1 | - | €3,996 | +€3,996 | |
| Total equity and liabilities | 10/49 | €231,264 | €282,103 | +€50,840 | +22.0% |
| Equity | 10/15 | €171,180 | €195,553 | +€24,373 | +14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €80,360 | €101,860 | +€21,500 | +26.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,500 | €100,000 | +€21,500 | +27.4% |
| Profit (loss) carried forward | 14 | €78,420 | €81,293 | +€2,873 | +3.7% |
| Amounts payable | 17/49 | €60,084 | €86,550 | +€26,466 | +44.0% |
| Amounts payable after more than one year | 17 | - | €2,148 | +€2,148 | |
| Financial debts | 170/4 | - | €2,148 | +€2,148 | |
| Amounts payable within one year | 42/48 | €52,024 | €84,402 | +€32,378 | +62.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,651 | +€1,651 | |
| Trade debts | 44 | €922 | €8,979 | +€8,058 | +874.4% |
| Suppliers | 440/4 | €922 | €8,979 | +€8,058 | +874.4% |
| Taxes, remuneration and social security | 45 | €29,252 | €37,774 | +€8,521 | +29.1% |
| Taxes | 450/3 | €29,252 | €37,774 | +€8,521 | +29.1% |
| Other amounts payable | 47/48 | €21,850 | €35,998 | +€14,148 | +64.7% |
| Accrued charges and deferred income | 492/3 | €8,060 | - | -€8,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,257 | €2,275 | +€18 | +0.8% |
| Other operating charges | 640/8 | €109 | €72 | -€37 | -34.3% |
| Non-recurring operating charges | 66A | €397 | €63 | -€334 | -84.0% |
| Gross operating margin | 9900 | €73,172 | €85,335 | +€12,163 | +16.6% |
| Operating profit (loss) | 9901 | €70,409 | €82,925 | +€12,516 | +17.8% |
| Financial income | 75/76B | €142 | €5,224 | +€5,082 | +3583.0% |
| Recurring financial income | 75 | €142 | €5,224 | +€5,082 | +3583.0% |
| Financial charges | 65/66B | €162 | €277 | +€115 | +70.9% |
| Recurring financial charges | 65 | €162 | €277 | +€115 | +70.9% |
| Profit (loss) for the period before taxes | 9903 | €70,389 | €87,872 | +€17,483 | +24.8% |
| Income taxes | 67/77 | €19,559 | €24,998 | +€5,440 | +27.8% |
| Profit (loss) for the period | 9904 | €50,830 | €62,873 | +€12,043 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,830 | €62,873 | +€12,043 | +23.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.