Europe External Programme with Africa +: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Europe External Programme with Africa +
Largest movements
- Cash -€167,334
down €167,334 (-90.9%), from €184,150 to €16,816
mainly Accrued charges and deferred income (-€134,298) and Tax, wage and social debts (-€21,613)
- Deferred charges and accrued income +€13,471
up €13,471 (+4,835%), from €279 to €13,750
- Accrued charges and deferred income -€134,298
no longer reported in 2025 (was €134,298)
- Tax, wage and social debts -€21,613
down €21,613 (-89.9%), from €24,031 to €2,418
of which Remuneration and social security: -€17,201
- Profit (loss) carried forward +€17,090
up €17,090 (+676%), from €2,530 to €19,620
- Trade debts -€13,567
down €13,567 (-58.6%), from €23,149 to €9,582
- Staff costs -€63,015
down €63,015 (-31.7%), from €198,901 to €135,887
- Gross operating margin -€51,776
down €51,776 (-25.0%), from €206,695 to €154,919
- Purchases and services -€27,766
down €27,766 (-15.1%), from €184,327 to €156,561
- Financial charges -€3,945
down €3,945 (-67.0%), from €5,890 to €1,945
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,561 | €32,174 | -€152,388 | -82.6% |
| Current assets | 29/58 | €184,561 | €32,174 | -€152,388 | -82.6% |
| Amounts receivable within one year | 40/41 | €133 | €1,608 | +€1,475 | +1,113% |
| Trade receivables | 40 | - | €1,475 | +€1,475 | |
| Other amounts receivable | 41 | €133 | €133 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €184,150 | €16,816 | -€167,334 | -90.9% |
| Deferred charges and accrued income | 490/1 | €279 | €13,750 | +€13,471 | +4,835% |
| Total equity and liabilities | 10/49 | €184,561 | €32,174 | -€152,388 | -82.6% |
| Equity | 10/15 | €3,084 | €20,174 | +€17,090 | +554% |
| Contributions | 10/11 | €554 | €554 | = | 0.0% |
| Capital | 10 | €554 | €554 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,530 | €19,620 | +€17,090 | +676% |
| Amounts payable | 17/49 | €181,478 | €12,000 | -€169,478 | -93.4% |
| Amounts payable within one year | 42/48 | €47,180 | €12,000 | -€35,180 | -74.6% |
| Trade debts | 44 | €23,149 | €9,582 | -€13,567 | -58.6% |
| Suppliers | 440/4 | €23,149 | €9,582 | -€13,567 | -58.6% |
| Taxes, remuneration and social security | 45 | €24,031 | €2,418 | -€21,613 | -89.9% |
| Taxes | 450/3 | €6,830 | €2,418 | -€4,412 | -64.6% |
| Remuneration and social security | 454/9 | €17,201 | - | -€17,201 | |
| Accrued charges and deferred income | 492/3 | €134,298 | - | -€134,298 | |
| Membership fees, donations, legacies and grants | 73 | €388,999 | €310,793 | -€78,207 | -20.1% |
| Non-recurring operating income | 76A | €975 | - | -€975 | |
| Goods, raw materials, services and sundry goods | 60/61 | €184,327 | €156,561 | -€27,766 | -15.1% |
| Remuneration, social security and pensions | 62 | €198,901 | €135,887 | -€63,015 | -31.7% |
| Gross operating margin | 9900 | €206,695 | €154,919 | -€51,776 | -25.0% |
| Operating profit (loss) | 9901 | €7,794 | €19,033 | +€11,239 | +144% |
| Financial income | 75/76B | €4 | €3 | -€1 | -20.2% |
| Recurring financial income | 75 | €4 | €3 | -€1 | -20.2% |
| Financial charges | 65/66B | €5,890 | €1,945 | -€3,945 | -67.0% |
| Recurring financial charges | 65 | €5,890 | €1,945 | -€3,945 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €1,908 | €17,090 | +€15,183 | +796% |
| Profit (loss) for the period | 9904 | €1,908 | €17,090 | +€15,183 | +796% |
| Profit (loss) for the period to be appropriated | 9905 | €1,908 | €17,090 | +€15,183 | +796% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.