FOYER: 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.
FOYER
Largest movements
- Cash -€70,394
down €70,394 (-15.3%), from €461,314 to €390,920
mainly Receivables within one year (-€52,541) and Accrued charges and deferred income (-€45,827)
- Receivables within one year +€52,541
up €52,541 (+65.4%), from €80,339 to €132,880
of which Other amounts receivable: +€63,480
- Accrued charges and deferred income -€45,827
down €45,827 (-76.9%), from €59,583 to €13,756
- Provisions +€29,315
up €29,315 (+90.2%), from €32,500 to €61,815
- Debts within one year -€9,791
down €9,791 (-2.5%), from €395,304 to €385,513
of which Tax, wage and social debts: -€34,877
- Purchases and services -€243,762
no longer reported in 2025 (was €243,762)
- Gross operating margin -€108,939
down €108,939 (-6.4%), from €1.7m to €1.6m
- Staff costs -€99,923
down €99,923 (-6.1%), from €1.6m to €1.5m
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 | €579,297 | €559,961 | -€19,336 | -3.3% |
| Fixed assets | 21/28 | €22,528 | €17,146 | -€5,382 | -23.9% |
| Tangible fixed assets | 22/27 | €21,928 | €17,046 | -€4,882 | -22.3% |
| Plant, machinery and equipment | 23 | €10,648 | €9,191 | -€1,457 | -13.7% |
| Furniture and vehicles | 24 | €807 | - | -€807 | |
| Other tangible fixed assets | 26 | €10,473 | €7,855 | -€2,618 | -25.0% |
| Financial fixed assets | 28 | €600 | €100 | -€500 | -83.3% |
| Current assets | 29/58 | €556,769 | €542,815 | -€13,954 | -2.5% |
| Amounts receivable within one year | 40/41 | €80,339 | €132,880 | +€52,541 | +65.4% |
| Trade receivables | 40 | €15,795 | €4,856 | -€10,939 | -69.3% |
| Other amounts receivable | 41 | €64,544 | €128,024 | +€63,480 | +98.4% |
| Cash at bank and in hand | 54/58 | €461,314 | €390,920 | -€70,394 | -15.3% |
| Deferred charges and accrued income | 490/1 | €15,116 | €19,015 | +€3,899 | +25.8% |
| Total equity and liabilities | 10/49 | €579,297 | €559,961 | -€19,336 | -3.3% |
| Equity | 10/15 | €91,910 | €98,877 | +€6,967 | +7.6% |
| Reserves | 13 | €109,972 | €109,972 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,062 | -€12,588 | +€5,474 | +30.3% |
| Investment grants | 15 | - | €1,493 | +€1,493 | |
| Provisions and deferred taxes | 16 | €32,500 | €61,815 | +€29,315 | +90.2% |
| Provisions for liabilities and charges | 160/5 | €32,500 | €61,815 | +€29,315 | +90.2% |
| Other liabilities and charges | 164/5 | €32,500 | €61,815 | +€29,315 | +90.2% |
| Amounts payable | 17/49 | €454,887 | €399,269 | -€55,618 | -12.2% |
| Amounts payable within one year | 42/48 | €395,304 | €385,513 | -€9,791 | -2.5% |
| Trade debts | 44 | €152,960 | €178,046 | +€25,086 | +16.4% |
| Suppliers | 440/4 | €152,960 | €178,046 | +€25,086 | +16.4% |
| Taxes, remuneration and social security | 45 | €239,753 | €204,876 | -€34,877 | -14.5% |
| Taxes | 450/3 | €37,429 | €32,578 | -€4,851 | -13.0% |
| Remuneration and social security | 454/9 | €202,324 | €172,298 | -€30,026 | -14.8% |
| Accrued charges and deferred income | 492/3 | €59,583 | €13,756 | -€45,827 | -76.9% |
| Turnover | 70 | €2,325 | - | -€2,325 | |
| Membership fees, donations, legacies and grants | 73 | €1,858,139 | - | -€1.9m | |
| Non-recurring operating income | 76A | €35 | €9,566 | +€9,531 | +27231.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €243,762 | - | -€243,762 | |
| Remuneration, social security and pensions | 62 | €1,632,616 | €1,532,693 | -€99,923 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,161 | €10,497 | +€1,336 | +14.6% |
| Other operating charges | 640/8 | €528 | €581 | +€53 | +10.0% |
| Non-recurring operating charges | 66A | €12,222 | €9,477 | -€2,745 | -22.5% |
| Gross operating margin | 9900 | €1,697,090 | €1,588,151 | -€108,939 | -6.4% |
| Operating profit (loss) | 9901 | €10,063 | €5,588 | -€4,475 | -44.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €47 | €115 | +€68 | +144.7% |
| Recurring financial charges | 65 | €47 | €115 | +€68 | +144.7% |
| Profit (loss) for the period before taxes | 9903 | €10,016 | €5,474 | -€4,542 | -45.3% |
| Profit (loss) for the period | 9904 | €10,016 | €5,474 | -€4,542 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,016 | €5,474 | -€4,542 | -45.3% |
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 11 October 2026 via checked.be.