FOBAGRA: 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.
FOBAGRA
Largest movements
- Cash -€204,119
down €204,119 (-47.6%), from €429,097 to €224,977
mainly Receivables within one year (-€198,104) and Debts within one year (-€24,540)
- Receivables within one year +€198,104
up €198,104 (+63.6%), from €311,707 to €509,811
of which Other amounts receivable: +€211,366
- Debts within one year -€24,540
down €24,540 (-9.2%), from €267,202 to €242,662
of which Tax, wage and social debts: -€38,008
- Provisions +€17,834
up €17,834 (+38.5%), from €46,333 to €64,166
- Profit (loss) carried forward +€11,985
up €11,985 (+4.9%), from €244,807 to €256,792
- Gross operating margin +€193,199
up €193,199 (+12.8%), from €1.5m to €1.7m
- Staff costs +€178,413
up €178,413 (+12.0%), from €1.5m to €1.7m
- Turnover -€31,944
down €31,944 (-7.7%), from €416,618 to €384,675
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 | €756,469 | €755,808 | -€661 | -0.1% |
| Fixed assets | 21/28 | €14,685 | €16,757 | +€2,072 | +14.1% |
| Tangible fixed assets | 22/27 | €9,285 | €11,357 | +€2,072 | +22.3% |
| Furniture and vehicles | 24 | €9,285 | €11,357 | +€2,072 | +22.3% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €741,784 | €739,051 | -€2,733 | -0.4% |
| Amounts receivable within one year | 40/41 | €311,707 | €509,811 | +€198,104 | +63.6% |
| Trade receivables | 40 | €146,785 | €133,523 | -€13,262 | -9.0% |
| Other amounts receivable | 41 | €164,922 | €376,288 | +€211,366 | +128% |
| Cash at bank and in hand | 54/58 | €429,097 | €224,977 | -€204,119 | -47.6% |
| Deferred charges and accrued income | 490/1 | €981 | €4,262 | +€3,281 | +335% |
| Total equity and liabilities | 10/49 | €756,469 | €755,808 | -€661 | -0.1% |
| Equity | 10/15 | €433,995 | €445,980 | +€11,985 | +2.8% |
| Reserves | 13 | €189,188 | €189,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | €244,807 | €256,792 | +€11,985 | +4.9% |
| Provisions and deferred taxes | 16 | €46,333 | €64,166 | +€17,834 | +38.5% |
| Provisions for liabilities and charges | 160/5 | €46,333 | €64,166 | +€17,834 | +38.5% |
| Other liabilities and charges | 164/5 | €46,333 | €64,166 | +€17,834 | +38.5% |
| Amounts payable | 17/49 | €276,142 | €245,662 | -€30,480 | -11.0% |
| Amounts payable within one year | 42/48 | €267,202 | €242,662 | -€24,540 | -9.2% |
| Trade debts | 44 | €42,871 | €54,033 | +€11,162 | +26.0% |
| Suppliers | 440/4 | €42,871 | €54,033 | +€11,162 | +26.0% |
| Taxes, remuneration and social security | 45 | €207,860 | €169,851 | -€38,008 | -18.3% |
| Taxes | 450/3 | €25,815 | €19,510 | -€6,305 | -24.4% |
| Remuneration and social security | 454/9 | €182,045 | €150,342 | -€31,703 | -17.4% |
| Accrued charges and deferred income | 492/3 | €8,940 | €3,000 | -€5,940 | -66.4% |
| Turnover | 70 | €416,618 | €384,675 | -€31,944 | -7.7% |
| Membership fees, donations, legacies and grants | 73 | €1,206,657 | €1,409,137 | +€202,480 | +16.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,540 | €138,102 | -€10,437 | -7.0% |
| Remuneration, social security and pensions | 62 | €1,486,677 | €1,665,089 | +€178,413 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,976 | €5,627 | -€3,349 | -37.3% |
| Other operating charges | 640/8 | €839 | €59 | -€780 | -92.9% |
| Gross operating margin | 9900 | €1,507,893 | €1,701,092 | +€193,199 | +12.8% |
| Operating profit (loss) | 9901 | €9,927 | €12,482 | +€2,555 | +25.7% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €1,020 | €577 | -€443 | -43.4% |
| Recurring financial charges | 65 | €420 | €577 | +€157 | +37.4% |
| Non-recurring financial charges | 66B | €600 | - | -€600 | |
| Profit (loss) for the period before taxes | 9903 | €8,908 | €11,985 | +€3,078 | +34.6% |
| Profit (loss) for the period | 9904 | €8,908 | €11,985 | +€3,078 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,908 | €11,985 | +€3,078 | +34.6% |
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 16 October 2026 via checked.be.