FOST PLUS: 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.
What changed
FOST PLUS
NACE 94.120, Activities of professional membership organisations
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€41.6m
2024 · -€5.0m+€46.7m
Equity
€96.1m
2024 · €54.4m+€41.6m
Cash
€74.7m
2024 · €53.1m+€21.6m
Balance sheet total
€205.0m
2024 · €186.8m+€18.2m
Largest movements
Assets
- Cash +€21.6m
up €21.6m (+40.8%), from €53.1m to €74.7m
mainly Net result for the year (+€41.6m) and Receivables within one year (+€8.2m)
- Receivables within one year -€8.2m
down €8.2m (-8.8%), from €93.3m to €85.1m
of which Trade receivables: -€8.3m
- Current investments +€5.3m
up €5.3m (+18.2%), from €28.9m to €34.1m
Equity and liabilities
- Reserves +€28.5m
up €28.5m (+190.2%), from €15.0m to €43.5m
- Debts within one year -€23.2m
down €23.2m (-17.7%), from €131.1m to €107.9m
of which Trade debts: -€24.0m
- Profit (loss) carried forward +€13.1m
up €13.1m (+33.3%), from €39.4m to €52.6m
Income statement
- Turnover +€54.6m
up €54.6m (+14.8%), from €367.5m to €422.1m
- Services and other goods +€7.1m
up €7.1m (+1.9%), from €364.5m to €371.6m
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
-€5.0m
Turnover
+€54.6m
Other operating income
+€843,275
Services and other goods
-€7.1m
Staff costs
-€887,640
Depreciation
-€185,310
Write-downs
-€488,388
Other operating charges
+€60,109
Other operating items
-€38,834
Financial income
-€420,139
Financial charges
-€366,266
Taxes
+€681,415
Result 2025
€41.6m
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.
From operations
+€29.4m
Investment
-€7.8m
Financing
+€0
Cash 2024
€53.1m
From operations (derived)
+€29.4m
Net result for the year
+€41.6m
Depreciation
+€3.0m
Receivables within one year
+€8.2m
Deferred charges and accrued income
+€31,651
Provisions
+€157,899
Debts within one year
-€23.2m
Accrued charges and deferred income
-€376,003
Investment (derived)
-€7.8m
Investment in fixed assets (net)
-€2.5m
Current investments
-€5.3m
Financing
+€0
Contributions, distributions and other
+€0
Cash 2025
€74.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,830,888 | €205,017,238 | +€18.2m | +9.7% |
| Fixed assets | 21/28 | €7,714,331 | €7,199,820 | -€514,511 | -6.7% |
| Intangible fixed assets | 21 | €7,557,006 | €7,095,104 | -€461,903 | -6.1% |
| Tangible fixed assets | 22/27 | €140,625 | €98,517 | -€42,108 | -29.9% |
| Plant, machinery and equipment | 23 | €93,014 | €61,874 | -€31,140 | -33.5% |
| Furniture and vehicles | 24 | €11,871 | €8,984 | -€2,887 | -24.3% |
| Other tangible fixed assets | 26 | €35,741 | €27,659 | -€8,081 | -22.6% |
| Financial fixed assets | 28 | €16,700 | €6,200 | -€10,500 | -62.9% |
| Other financial fixed assets | 284/8 | €16,700 | €6,200 | -€10,500 | -62.9% |
| Shares | 284 | €6,200 | €6,200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €10,500 | - | -€10,500 | |
| Current assets | 29/58 | €179,116,556 | €197,817,418 | +€18.7m | +10.4% |
| Amounts receivable within one year | 40/41 | €93,251,113 | €85,089,923 | -€8.2m | -8.8% |
| Trade receivables | 40 | €84,712,951 | €76,410,884 | -€8.3m | -9.8% |
| Other amounts receivable | 41 | €8,538,162 | €8,679,039 | +€140,877 | +1.6% |
| Current investments | 50/53 | €28,855,906 | €34,116,828 | +€5.3m | +18.2% |
| Cash at bank and in hand | 54/58 | €53,052,880 | €74,685,661 | +€21.6m | +40.8% |
| Deferred charges and accrued income | 490/1 | €3,956,657 | €3,925,006 | -€31,651 | -0.8% |
| Total equity and liabilities | 10/49 | €186,830,888 | €205,017,238 | +€18.2m | +9.7% |
| Equity | 10/15 | €54,433,480 | €96,078,820 | +€41.6m | +76.5% |
| Reserves | 13 | €15,000,000 | €43,528,404 | +€28.5m | +190.2% |
| Profit (loss) carried forward | 14 | €39,433,480 | €52,550,416 | +€13.1m | +33.3% |
| Provisions and deferred taxes | 16 | €92,102 | €250,001 | +€157,899 | +171.4% |
| Provisions for liabilities and charges | 160/5 | €92,102 | €250,001 | +€157,899 | +171.4% |
| Other liabilities and charges | 164/5 | €92,102 | €250,001 | +€157,899 | +171.4% |
| Amounts payable | 17/49 | €132,305,306 | €108,688,416 | -€23.6m | -17.9% |
| Amounts payable after more than one year | 17 | €657,339 | €657,339 | = | 0.0% |
| Other amounts payable | 178/9 | €657,339 | €657,339 | = | 0.0% |
| Amounts payable within one year | 42/48 | €131,138,528 | €107,897,641 | -€23.2m | -17.7% |
| Trade debts | 44 | €128,777,221 | €104,775,021 | -€24.0m | -18.6% |
| Suppliers | 440/4 | €128,777,221 | €104,775,021 | -€24.0m | -18.6% |
| Taxes, remuneration and social security | 45 | €2,222,557 | €2,829,745 | +€607,188 | +27.3% |
| Taxes | 450/3 | €613,380 | €610,102 | -€3,278 | -0.5% |
| Remuneration and social security | 454/9 | €1,609,177 | €2,219,643 | +€610,466 | +37.9% |
| Accrued charges and deferred income | 492/3 | €509,439 | €133,436 | -€376,003 | -73.8% |
| Operating income | 70/76A | €369,952,109 | €425,383,121 | +€55.4m | +15.0% |
| Turnover | 70 | €367,504,387 | €422,065,484 | +€54.6m | +14.8% |
| Other operating income | 74 | €2,407,721 | €3,250,996 | +€843,275 | +35.0% |
| Operating charges | 60/66A | €375,745,493 | €384,382,323 | +€8.6m | +2.3% |
| Services and other goods | 61 | €364,522,920 | €371,593,046 | +€7.1m | +1.9% |
| Remuneration, social security and pensions | 62 | €7,333,268 | €8,220,908 | +€887,640 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,856,896 | €3,042,206 | +€185,310 | +6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €90,692 | €579,080 | +€488,388 | +538.5% |
| Other operating charges | 640/8 | €849,293 | €789,183 | -€60,109 | -7.1% |
| Non-recurring operating charges | 66A | €322 | - | -€322 | |
| Operating profit (loss) | 9901 | -€5,793,384 | €41,000,799 | +€46.8m | |
| Financial income | 75/76B | €1,275,005 | €854,867 | -€420,139 | -33.0% |
| Recurring financial income | 75 | €1,275,005 | €854,867 | -€420,139 | -33.0% |
| Income from current assets | 751 | €385,239 | €321,953 | -€63,286 | -16.4% |
| Other financial income | 752/9 | €889,766 | €532,914 | -€356,852 | -40.1% |
| Financial charges | 65/66B | -€386,779 | -€20,513 | +€366,266 | +94.7% |
| Recurring financial charges | 65 | -€386,779 | -€20,513 | +€366,266 | +94.7% |
| Debt charges | 650 | €4,709 | €3,908 | -€801 | -17.0% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€441,067 | -€110,363 | +€330,704 | +75.0% |
| Other financial charges | 652/9 | €49,579 | €85,942 | +€36,363 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,131,600 | €41,876,178 | +€46.0m | |
| Income taxes | 67/77 | €912,253 | €230,838 | -€681,415 | -74.7% |
| Taxes | 670/3 | €912,253 | €230,838 | -€681,415 | -74.7% |
| Profit (loss) for the period | 9904 | -€5,043,852 | €41,645,341 | +€46.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,043,852 | €41,645,341 | +€46.7m |
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 8 October 2026 via checked.be.