SEARCH FOR COMMON GROUND: 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
SEARCH FOR COMMON GROUND
NACE 94.999, Other membership organisations
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€40,704
2024 · €7,430+€33,274
Equity
€3.3m
2024 · €3.3m-€23,245
Cash
€7.4m
2024 · €14.7m-€7.2m
Balance sheet total
€13.7m
2024 · €19.2m-€5.6m
Largest movements
Assets
- Cash -€7.2m
down €7.2m (-49.3%), from €14.7m to €7.4m
mainly Debts within one year (-€5.6m) and Receivables within one year (-€1.7m)
- Receivables within one year +€1.7m
up €1.7m (+40.6%), from €4.1m to €5.8m
Equity and liabilities
- Debts within one year -€5.6m
down €5.6m (-35.7%), from €15.7m to €10.1m
Income statement
- Services and other goods +€1.8m
up €1.8m (+11.3%), from €16.2m to €18.1m
- Staff costs +€914,097
up €914,097 (+9.5%), from €9.6m to €10.5m
- Financial charges +€384,810
up €384,810 (+47.6%), from €807,830 to €1.2m
- Other operating charges -€213,144
down €213,144 (-95.7%), from €222,694 to €9,550
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
€7,430
Staff costs
-€914,097
Depreciation
-€28,214
Other operating charges
+€213,144
Other operating items
+€1.1m
Financial income
+€85,823
Financial charges
-€384,810
Result 2025
€40,704
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
-€7.0m
Investment
-€208,666
Financing
-€63,949
Cash 2024
€14.7m
From operations (derived)
-€7.0m
Net result for the year
+€40,704
Depreciation
+€211,722
Receivables within one year
-€1.7m
Deferred charges and accrued income
+€1,572
Provisions
+€67,791
Debts within one year
-€5.6m
Investment (derived)
-€208,666
Investment in fixed assets (net)
-€208,666
Financing
-€63,949
Contributions, distributions and other
-€63,949
Cash 2025
€7.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,215,125 | €13,651,921 | -€5.6m | -29.0% |
| Fixed assets | 21/28 | €415,423 | €412,367 | -€3,056 | -0.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €415,423 | €412,367 | -€3,056 | -0.7% |
| Plant, machinery and equipment | 23 | €63,007 | €46,265 | -€16,742 | -26.6% |
| Furniture and vehicles | 24 | €308,466 | €325,285 | +€16,819 | +5.5% |
| Other tangible fixed assets | 26 | €43,950 | €40,817 | -€3,133 | -7.1% |
| Current assets | 29/58 | €18,799,702 | €13,239,554 | -€5.6m | -29.6% |
| Amounts receivable within one year | 40/41 | €4,125,628 | €5,801,396 | +€1.7m | +40.6% |
| Other amounts receivable | 41 | €4,125,628 | €5,801,396 | +€1.7m | +40.6% |
| Cash at bank and in hand | 54/58 | €14,665,123 | €7,430,779 | -€7.2m | -49.3% |
| Deferred charges and accrued income | 490/1 | €8,951 | €7,379 | -€1,572 | -17.6% |
| Total equity and liabilities | 10/49 | €19,215,125 | €13,651,921 | -€5.6m | -29.0% |
| Equity | 10/15 | €3,280,462 | €3,257,217 | -€23,245 | -0.7% |
| Profit (loss) carried forward | 14 | €2,894,641 | €2,935,345 | +€40,704 | +1.4% |
| Investment grants | 15 | €385,821 | €321,872 | -€63,949 | -16.6% |
| Provisions and deferred taxes | 16 | €217,835 | €285,626 | +€67,791 | +31.1% |
| Provisions for liabilities and charges | 160/5 | €217,835 | €285,626 | +€67,791 | +31.1% |
| Other liabilities and charges | 164/5 | €217,835 | €285,626 | +€67,791 | +31.1% |
| Amounts payable | 17/49 | €15,716,828 | €10,109,078 | -€5.6m | -35.7% |
| Amounts payable within one year | 42/48 | €15,716,828 | €10,109,078 | -€5.6m | -35.7% |
| Trade debts | 44 | €461,676 | €530,045 | +€68,369 | +14.8% |
| Suppliers | 440/4 | €461,676 | €530,045 | +€68,369 | +14.8% |
| Taxes, remuneration and social security | 45 | €578,237 | €665,001 | +€86,764 | +15.0% |
| Taxes | 450/3 | €3,033 | €7,697 | +€4,664 | +154% |
| Remuneration and social security | 454/9 | €575,204 | €657,304 | +€82,100 | +14.3% |
| Operating income | 70/76A | €26,937,563 | €29,761,862 | +€2.8m | +10.5% |
| Membership fees, donations, legacies and grants | 73 | €26,242,326 | €28,952,520 | +€2.7m | +10.3% |
| Other operating income | 74 | €695,237 | €809,342 | +€114,105 | +16.4% |
| Operating charges | 60/66A | €26,309,338 | €28,801,376 | +€2.5m | +9.5% |
| Services and other goods | 61 | €16,227,672 | €18,055,088 | +€1.8m | +11.3% |
| Remuneration, social security and pensions | 62 | €9,577,243 | €10,491,340 | +€914,097 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,508 | €211,722 | +€28,214 | +15.4% |
| Other operating charges | 640/8 | €222,694 | €9,550 | -€213,144 | -95.7% |
| Operating profit (loss) | 9901 | €628,225 | €960,486 | +€332,261 | +52.9% |
| Financial income | 75/76B | €187,035 | €272,858 | +€85,823 | +45.9% |
| Recurring financial income | 75 | €187,035 | €272,858 | +€85,823 | +45.9% |
| Other financial income | 752/9 | €187,035 | €272,858 | +€85,823 | +45.9% |
| Financial charges | 65/66B | €807,830 | €1,192,640 | +€384,810 | +47.6% |
| Recurring financial charges | 65 | €807,830 | €1,192,640 | +€384,810 | +47.6% |
| Other financial charges | 652/9 | €807,830 | €1,192,640 | +€384,810 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €7,430 | €40,704 | +€33,274 | +448% |
| Profit (loss) for the period | 9904 | €7,430 | €40,704 | +€33,274 | +448% |
| Profit (loss) for the period to be appropriated | 9905 | €7,430 | €40,704 | +€33,274 | +448% |
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 27 October 2026 via checked.be.