Enfances: 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.
Enfances
Largest movements
- Cash -€75,051
down €75,051 (-65.4%), from €114,690 to €39,639
mainly Accrued charges and deferred income (-€116,508) and Debts within one year (-€19,571)
- Receivables within one year -€23,700
down €23,700 (-26.1%), from €90,922 to €67,222
- Accrued charges and deferred income -€116,508
no longer reported in 2025 (was €116,508)
- Contributions +€40,486
up €40,486 (+23.6%), from €171,792 to €212,278
- Debts within one year -€19,571
down €19,571 (-24.9%), from €78,615 to €59,044
of which Trade debts: -€19,233
- Debts after one year -€7,757
down €7,757 (-3.9%), from €198,688 to €190,931
- Gross operating margin +€117,535
up €117,535 (+11.2%), from €1.0m to €1.2m
- Staff costs +€90,242
up €90,242 (+9.0%), from €1.0m to €1.1m
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 | €565,603 | €462,253 | -€103,350 | -18.3% |
| Fixed assets | 21/28 | €351,816 | €347,357 | -€4,459 | -1.3% |
| Tangible fixed assets | 22/27 | €349,766 | €345,307 | -€4,459 | -1.3% |
| Land and buildings | 22 | €338,603 | €332,707 | -€5,896 | -1.7% |
| Plant, machinery and equipment | 23 | €4,711 | €3,545 | -€1,166 | -24.8% |
| Furniture and vehicles | 24 | €6,452 | €9,055 | +€2,603 | +40.3% |
| Financial fixed assets | 28 | €2,050 | €2,050 | = | 0.0% |
| Current assets | 29/58 | €213,787 | €114,896 | -€98,891 | -46.3% |
| Amounts receivable within one year | 40/41 | €90,922 | €67,222 | -€23,700 | -26.1% |
| Other amounts receivable | 41 | €90,922 | €67,222 | -€23,700 | -26.1% |
| Cash at bank and in hand | 54/58 | €114,690 | €39,639 | -€75,051 | -65.4% |
| Deferred charges and accrued income | 490/1 | €8,175 | €8,035 | -€140 | -1.7% |
| Total equity and liabilities | 10/49 | €565,603 | €462,253 | -€103,350 | -18.3% |
| Equity | 10/15 | €171,792 | €212,278 | +€40,486 | +23.6% |
| Contributions | 10/11 | €171,792 | €212,278 | +€40,486 | +23.6% |
| Capital | 10 | €171,792 | €212,278 | +€40,486 | +23.6% |
| Amounts payable | 17/49 | €393,811 | €249,975 | -€143,836 | -36.5% |
| Amounts payable after more than one year | 17 | €198,688 | €190,931 | -€7,757 | -3.9% |
| Financial debts | 170/4 | €198,688 | €190,931 | -€7,757 | -3.9% |
| Amounts payable within one year | 42/48 | €78,615 | €59,044 | -€19,571 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €7,445 | €7,758 | +€313 | +4.2% |
| Trade debts | 44 | €69,534 | €50,301 | -€19,233 | -27.7% |
| Suppliers | 440/4 | €69,534 | €50,301 | -€19,233 | -27.7% |
| Taxes, remuneration and social security | 45 | €701 | €985 | +€284 | +40.5% |
| Taxes | 450/3 | €303 | - | -€303 | |
| Remuneration and social security | 454/9 | €398 | €985 | +€587 | +147% |
| Accrued charges and deferred income | 492/3 | €116,508 | - | -€116,508 | |
| Membership fees, donations, legacies and grants | 73 | €1,163,597 | - | -€1.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | €114,778 | €115,549 | +€771 | +0.7% |
| Remuneration, social security and pensions | 62 | €1,006,369 | €1,096,611 | +€90,242 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,075 | €18,370 | +€2,295 | +14.3% |
| Other operating charges | 640/8 | €1,660 | €1,557 | -€103 | -6.2% |
| Gross operating margin | 9900 | €1,049,160 | €1,166,695 | +€117,535 | +11.2% |
| Operating profit (loss) | 9901 | €25,056 | €50,157 | +€25,101 | +100% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €9,285 | €9,673 | +€388 | +4.2% |
| Recurring financial charges | 65 | €9,285 | €9,673 | +€388 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €15,772 | €40,485 | +€24,713 | +157% |
| Profit (loss) for the period | 9904 | €15,772 | €40,485 | +€24,713 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €15,772 | €40,485 | +€24,713 | +157% |
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 29 October 2026 via checked.be.