FR: Financial Report 2025

The report shows the State of Finances from 1st of January to 31st of December
2025.

We finished the year with 9271.10 EUR surplus (surplus of 1622.58 EUR was
calculated in the Financial Plan). It resulted mostly from three things: (1)
underspending on the General Assembly (~3200 EUR compared to the plan), (2)
additional administrative money resulting from the “Environmental Consequences
of War” activity (~2500 EUR), (3) additional money due to the SEK/EUR exchange
rate (~2500 EUR). Hence, it is one-time surplus, making CDN finances much more
secure for next years, but does not mean sustainable increase of funding.

In regard to financial management, nothing important changed. We continued to
have good practices implemented in the previous years.

Expenditure:

Category 1: Personnel costs

Not much changes in this category. EC decided on introducing 1350 EUR year-end
reward to office (450 EUR per person). We moved one salary (1300 EUR) to 2026
due to the transfer period in Office happening finally in 2026 not 2025. We
saved a bit on the Internship costs, because of having fully remote internship,
thus not including the relocation costs.

Category 2: Infrastructure and operating costs

In this category we overspent 15%. This results from the decision of EC to spent
money saved on other activities to buy new computers for Office. The previous
computers were bought ~5 years ago, and were too old and sometimes not working
properly. Nothing important changed in other fields.

Category 3: Administrative expenditure

We spent 86% in this category – most of the savings were made on legal expenses
as there was no need for doing them in 2026.

Category 4: Statutory meetings

We underspent 4,284.35 EUR (14,09%) in this category. This results from the
savings on the General Assembly mostly, and a bit from savings on all the other
sub-categories. It’s due to better management and planning than in previous
years, and maybe also planning of bigger budgets. GA underspending results also
from 3-4 last-minute cancellations (~170 EUR per person for accommodation and
meals + reimbursement costs).

Category 5: Capacity Building and Regional
Activities:

This category includes expenses for Special Call activity and ad hoc event
(Training of Trainers) that were mostly or fully funded by the new project
grants. Almost everything else went as in plan, within the margin of error.

Incomes:

We received more money from Green Forum (2390.98) due to the exchange rate gain.
This money will need to be used in 2026/27 or secure any exchange rate loss in
these years.

We received additional 3000 EUR from International Foundation GroenLinks for the
organisations of Training for Trainers, and 25000 EUR for the Special Call
activity (21.503,26 EUR spent in 2025, rest for the follow-up campaigns).

EYF rejected some invoices for 2024 Local Actions, resulting in receiving 350,42
EUR less than planned for 2024 AWP grant.

Profit and Loss:

Total profit for 2024 is 9271 EUR. We planned to have 1622.58 EUR savings, and
1300 EUR was moved to 2026. Thus, compared to the Financial Plan adopted in
Zagreb GA, we saved 6348.51.

The total savings are now 20,075.25.

Attachment: Financial Report 2025 (Detailed)