FP: Financial Plan 2025-26

The financial plan comprehends the proposed activity plan. The plan follows
similar pattern to the previous year with minor changes.

Expenditure:

Category 1: Personnel Costs

This budget line covers salaries, trainings, and meetings. The salaries are
budgeted for three full-time (35 h/w) employees: Secretary General, Office &
Finance Manager, and Project Coordinator. Compared to 2024, salaries have been
raised by 50 EUR for two positions to reflect the tax raise in Serbia. The plan
since 2025 is also including overhours (500 EUR for position), as adopted Office
Guidelines allow to compensate up to 70 hours of overwork per year. Since we
decided to have longer transfer period in the office, 4 additional salaries are
included in the plan (2 for 2024, 2 for 2025).

The budget line for internship covers salary of an intern, and the additional
costs regarding internship (as travel to Serbia). The shape of internship will
be decided by Executive Committee.

We will strive to hire additional person regarding grants we are fundraise
about, but since no project is approved yet, it is not reflected in the budget.

Category 2: Infrastructure and Operating costs

This category covers office, infrastructure, and operational costs related to
physical and digital maintenance, ensuring smooth operations, and supporting
organisational functionality. It includes expenses such as office rent,
utilities, office equipment, different software and website maintenance, all
vital for sustaining smooth and effective daily operations. Total costs of this
category are similar to previous years, with consideration of inflation. The
Office Equipment line is increased on 300 EUR due to underspending in 2024..

Category 3: Administrative expenditure

This budgetary category covers costs related to administrative functioning that
includes legal fees, extraordinary admin costs, audit, and bank charges.
Compared to previous year, it is increased due to the potential statutes change,
and inflation that increased costs for audit and bank fees.

Category 4: Statutory Meetings

General Assembly, Executive Committee Meetings and networking with MOs and other
organisations are covered by this budgetary category. 2025 General Assembly will
be more expensive than previously due to the record number of delegates and
candidate organisations, while 2026 GA costs are slightly reduced (as explained
in activity plan). Executive Committee Meetings costs are increased, to be more
realistic and avoid necessity of organising meetings combined with other events
that was proven to be ineffective. There is no study visit planned for 2025 and
2026 yet, but money can be used to reimburse EC’s or Office’s travel to MOs’
events or organise ad hoc study visit. The amount for networking was also
slightly increased due to growing number of partnerships.

UPDATE (17.03.2025): Since transfers from EYF SG and GF are a bit later than
expected, 500 EUR from GA that was planned for the GA merchandise were moved for
the separate line “Merchandise” and will be spent later in the year. This does
not affect outcomes of the plan, nor the total sum.

Category 5: Capacity Building and Regional Activities

This category represents the largest share in the budget, and includes all
activities and projects: Work Plans, (Cross)Regional Meetings, Study Sessions,
etc.

As in 2024, Work Plan grant covers some of the administration expenses, so the
sum is different than in income section. Similarly as in 2024, the Regional
Meeting will be combined with Summer Camp. In 2026, we plan to organise
additional (Cross)Regional Meeting, that is reflected in the budget but now is
on zero due to need for fundraising.

Study Session is still not directly financed by us but European Youth Centre
however, we have costs (Prep Team Meeting, ad hoc expenses) that are later
reimbursed by the Council of Europe. However, we included 300 EUR for exchange
rate changes, as well as potential waive of participation fees for CDN Team or
participants in need.

Incomes:

Category 1: Administrative Income

This category covers core funding of CDN. Our new project with Green Forum is
600.000 SEK (about 52000 EUR) from 2025, comparing to 442.000 SEK previously.
The EYF Structural Grant for 2025 is the same as in 2024, there is not yet
information on the grant project for next years, so we calculate 25.000 EUR as
probable income.

Category 2: Projects

Most of the activities that we organise are covered through this income and
includes annual and/or short-term projects. It is largely similar as previously,
with a bit increase in participation fees per adopted EC policy. The
cooperations with GEF or HBS, and other sources is not confirmed yet, but if
confirmed, will be used as co-funding, thus not reflecting in income, but rather
decreasing the expenses on Work Plan.

The financial plan assumes 1742,58 surplus for 2025, that will be used for
funding additional activity in 2026 if not fundraised in a different way.

Attachment: Financial Plan 2025-26 (Detailed).