FONDATION SUSA: 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.
What changed
FONDATION SUSA
NACE 88.999, Other social work without accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€58,215
2024 · €150,798-€92,583
Equity
€1.3m
2024 · €1.2m+€56,440
Cash
€447,671
2024 · €822,318-€374,647
Balance sheet total
€4.2m
2024 · €4.8m-€612,853
Largest movements
Assets
- Cash -€374,647
down €374,647 (-45.6%), from €822,318 to €447,671
mainly Accrued charges and deferred income (-€289,176) and Debts within one year (-€206,099)
- Tangible fixed assets -€106,014
down €106,014 (-6.1%), from €1.7m to €1.6m
of which Land and buildings: -€67,618
- Deferred charges and accrued income -€105,400
down €105,400 (-35.6%), from €295,726 to €190,326
Equity and liabilities
- Accrued charges and deferred income -€289,176
down €289,176 (-60.1%), from €480,806 to €191,630
- Debts within one year -€206,099
down €206,099 (-12.2%), from €1.7m to €1.5m
- Debts after one year -€168,484
down €168,484 (-11.9%), from €1.4m to €1.2m
of which Financial debts: -€88,484
- Profit (loss) carried forward +€58,215
up €58,215 (+5.6%), from €1.0m to €1.1m
Income statement
- Gross operating margin +€325,585
up €325,585 (+4.9%), from €6.6m to €6.9m
- Staff costs +€296,641
up €296,641 (+4.8%), from €6.2m to €6.5m
- Turnover +€209,649
up €209,649 (+5.6%), from €3.8m to €4.0m
- Other operating charges +€82,341
up €82,341 (+1,149%), from €7,167 to €89,508
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.
Result 2024
€150,798
Gross operating margin
+€325,585
Staff costs
-€296,641
Depreciation
-€39,839
Write-downs
+€5,533
Other operating charges
-€82,341
Other operating items
+€9,951
Financial charges
-€14,831
Result 2025
€58,215
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€119,503
Investment
-€84,885
Financing
-€170,259
Cash 2024
€822,318
From operations (derived)
-€119,503
Net result for the year
+€58,215
Depreciation
+€178,375
Receivables within one year
+€39,316
Deferred charges and accrued income
+€105,400
Provisions
-€5,534
Debts within one year
-€206,099
Accrued charges and deferred income
-€289,176
Investment (derived)
-€84,885
Investment in fixed assets (net)
-€84,885
Financing
-€170,259
Debts after one year
-€168,484
Contributions, distributions and other
-€1,775
Cash 2025
€447,671
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,811,349 | €4,198,496 | -€612,853 | -12.7% |
| Fixed assets | 21/28 | €1,748,214 | €1,654,724 | -€93,490 | -5.3% |
| Intangible fixed assets | 21 | €0 | €12,524 | +€12,524 | |
| Tangible fixed assets | 22/27 | €1,745,417 | €1,639,403 | -€106,014 | -6.1% |
| Land and buildings | 22 | €1,413,234 | €1,345,616 | -€67,618 | -4.8% |
| Plant, machinery and equipment | 23 | €34,255 | €26,284 | -€7,971 | -23.3% |
| Furniture and vehicles | 24 | €28,414 | €22,490 | -€5,924 | -20.8% |
| Other tangible fixed assets | 26 | €269,514 | €245,013 | -€24,501 | -9.1% |
| Financial fixed assets | 28 | €2,797 | €2,797 | = | 0.0% |
| Current assets | 29/58 | €3,063,135 | €2,543,772 | -€519,363 | -17.0% |
| Amounts receivable within one year | 40/41 | €1,945,091 | €1,905,775 | -€39,316 | -2.0% |
| Trade receivables | 40 | €729,683 | €870,399 | +€140,716 | +19.3% |
| Other amounts receivable | 41 | €1,215,408 | €1,035,376 | -€180,032 | -14.8% |
| Cash at bank and in hand | 54/58 | €822,318 | €447,671 | -€374,647 | -45.6% |
| Deferred charges and accrued income | 490/1 | €295,726 | €190,326 | -€105,400 | -35.6% |
| Total equity and liabilities | 10/49 | €4,811,349 | €4,198,496 | -€612,853 | -12.7% |
| Equity | 10/15 | €1,221,104 | €1,277,544 | +€56,440 | +4.6% |
| Contributions | 10/11 | €23,761 | €23,761 | = | 0.0% |
| Capital | 10 | €23,761 | €23,761 | = | 0.0% |
| Reserves | 13 | €1,350 | €1,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,038,369 | €1,096,584 | +€58,215 | +5.6% |
| Investment grants | 15 | €157,624 | €155,849 | -€1,775 | -1.1% |
| Provisions and deferred taxes | 16 | €7,071 | €1,537 | -€5,534 | -78.3% |
| Provisions for liabilities and charges | 160/5 | €7,071 | €1,537 | -€5,534 | -78.3% |
| Environmental obligations | 163 | €7,071 | €1,537 | -€5,534 | -78.3% |
| Amounts payable | 17/49 | €3,583,174 | €2,919,415 | -€663,759 | -18.5% |
| Amounts payable after more than one year | 17 | €1,418,427 | €1,249,943 | -€168,484 | -11.9% |
| Financial debts | 170/4 | €1,338,427 | €1,249,943 | -€88,484 | -6.6% |
| Other amounts payable | 178/9 | €80,000 | - | -€80,000 | |
| Amounts payable within one year | 42/48 | €1,683,941 | €1,477,842 | -€206,099 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €116,121 | €88,485 | -€27,636 | -23.8% |
| Trade debts | 44 | €215,902 | €135,075 | -€80,827 | -37.4% |
| Suppliers | 440/4 | €215,902 | €135,075 | -€80,827 | -37.4% |
| Taxes, remuneration and social security | 45 | €1,112,418 | €1,016,899 | -€95,519 | -8.6% |
| Taxes | 450/3 | €150,793 | €75,837 | -€74,956 | -49.7% |
| Remuneration and social security | 454/9 | €961,625 | €941,062 | -€20,563 | -2.1% |
| Accrued charges and deferred income | 492/3 | €480,806 | €191,630 | -€289,176 | -60.1% |
| Turnover | 70 | €3,751,135 | €3,960,784 | +€209,649 | +5.6% |
| Membership fees, donations, legacies and grants | 73 | €4,204,381 | €4,054,950 | -€149,431 | -3.6% |
| Non-recurring operating income | 76A | €30 | €226,597 | +€226,567 | +755,223% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,352,670 | €1,313,871 | -€38,799 | -2.9% |
| Remuneration, social security and pensions | 62 | €6,233,095 | €6,529,736 | +€296,641 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,536 | €178,375 | +€39,839 | +28.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€5,533 | -€5,533 | |
| Other operating charges | 640/8 | €7,167 | €89,508 | +€82,341 | +1,149% |
| Non-recurring operating charges | 66A | €5,956 | €0 | -€5,956 | -100% |
| Gross operating margin | 9900 | €6,602,875 | €6,928,460 | +€325,585 | +4.9% |
| Operating profit (loss) | 9901 | €179,321 | €101,569 | -€77,752 | -43.4% |
| Financial charges | 65/66B | €28,523 | €43,354 | +€14,831 | +52.0% |
| Recurring financial charges | 65 | €28,523 | €43,354 | +€14,831 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €150,798 | €58,215 | -€92,583 | -61.4% |
| Profit (loss) for the period | 9904 | €150,798 | €58,215 | -€92,583 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €150,798 | €58,215 | -€92,583 | -61.4% |
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 23 October 2026 via checked.be.