FOS OPEN SCOUTING: what changed
Two fiscal 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.
FOS OPEN SCOUTING
Largest movements
- Cash -€90,623
down €90,623 (-11.0%), from €826,367 to €735,743
mainly Investment in fixed assets (net) (-€69,864) and Debts within one year (-€40,305)
- Intangible fixed assets +€40,525
up €40,525 (+401.0%), from €10,106 to €50,631
- Tangible fixed assets -€16,549
down €16,549 (-37.5%), from €44,113 to €27,565
of which Other tangible fixed assets: -€16,849
- Debts within one year -€40,305
down €40,305 (-13.3%), from €302,039 to €261,735
of which Tax, wage and social debts: -€26,895
- Accrued charges and deferred income -€20,636
down €20,636 (-5.5%), from €377,196 to €356,560
- Profit (loss) carried forward +€17,052
up €17,052 (+34.2%), from €49,854 to €66,906
- Reserves -€15,000
down €15,000 (-12.7%), from €117,901 to €102,901
- Gross operating margin +€72,198
up €72,198 (+9.7%), from €740,563 to €812,761
- Staff costs +€29,838
up €29,838 (+4.0%), from €742,552 to €772,390
- Other operating charges -€17,509
down €17,509 (-99.3%), from €17,630 to €122
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 | €963,815 | €904,927 | -€58,889 | -6.1% |
| Fixed assets | 21/28 | €59,700 | €83,699 | +€24,000 | +40.2% |
| Intangible fixed assets | 21 | €10,106 | €50,631 | +€40,525 | +401.0% |
| Tangible fixed assets | 22/27 | €44,113 | €27,565 | -€16,549 | -37.5% |
| Plant, machinery and equipment | 23 | €6,950 | €7,250 | +€300 | +4.3% |
| Other tangible fixed assets | 26 | €37,163 | €20,315 | -€16,849 | -45.3% |
| Financial fixed assets | 28 | €5,481 | €5,504 | +€23 | +0.4% |
| Current assets | 29/58 | €904,116 | €821,227 | -€82,888 | -9.2% |
| Amounts receivable within one year | 40/41 | €69,073 | €75,662 | +€6,589 | +9.5% |
| Trade receivables | 40 | €1,702 | €7,407 | +€5,704 | +335.1% |
| Other amounts receivable | 41 | €67,370 | €68,255 | +€885 | +1.3% |
| Cash at bank and in hand | 54/58 | €826,367 | €735,743 | -€90,623 | -11.0% |
| Deferred charges and accrued income | 490/1 | €8,676 | €9,822 | +€1,146 | +13.2% |
| Total equity and liabilities | 10/49 | €963,815 | €904,927 | -€58,889 | -6.1% |
| Equity | 10/15 | €284,580 | €286,632 | +€2,052 | +0.7% |
| Contributions | 10/11 | €116,825 | €116,825 | = | 0.0% |
| Capital | 10 | €116,825 | €116,825 | = | 0.0% |
| Reserves | 13 | €117,901 | €102,901 | -€15,000 | -12.7% |
| Profit (loss) carried forward | 14 | €49,854 | €66,906 | +€17,052 | +34.2% |
| Amounts payable | 17/49 | €679,235 | €618,295 | -€60,940 | -9.0% |
| Amounts payable within one year | 42/48 | €302,039 | €261,735 | -€40,305 | -13.3% |
| Trade debts | 44 | €44,865 | €23,351 | -€21,514 | -48.0% |
| Suppliers | 440/4 | €44,865 | €23,351 | -€21,514 | -48.0% |
| Taxes, remuneration and social security | 45 | €115,215 | €88,320 | -€26,895 | -23.3% |
| Taxes | 450/3 | €21,821 | €18,176 | -€3,645 | -16.7% |
| Remuneration and social security | 454/9 | €93,394 | €70,145 | -€23,250 | -24.9% |
| Accrued charges and deferred income | 492/3 | €377,196 | €356,560 | -€20,636 | -5.5% |
| Remuneration, social security and pensions | 62 | €742,552 | €772,390 | +€29,838 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,832 | €45,865 | +€8,032 | +21.2% |
| Other operating charges | 640/8 | €17,630 | €122 | -€17,509 | -99.3% |
| Non-recurring operating charges | 66A | - | €600 | +€600 | |
| Gross operating margin | 9900 | €740,563 | €812,761 | +€72,198 | +9.7% |
| Operating profit (loss) | 9901 | -€57,452 | -€6,216 | +€51,237 | +89.2% |
| Financial income | 75/76B | €21,396 | €13,533 | -€7,863 | -36.8% |
| Recurring financial income | 75 | €18,771 | €13,433 | -€5,338 | -28.4% |
| Non-recurring financial income | 76B | €2,625 | €100 | -€2,525 | -96.2% |
| Financial charges | 65/66B | €2,032 | €1,237 | -€795 | -39.1% |
| Recurring financial charges | 65 | €2,032 | €1,237 | -€795 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€38,089 | €6,080 | +€44,169 | |
| Income taxes | 67/77 | €5,631 | €4,028 | -€1,603 | -28.5% |
| Profit (loss) for the period | 9904 | -€43,720 | €2,052 | +€45,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,720 | €2,052 | +€45,772 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.