F.V.S. EVENT: 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.
F.V.S. EVENT
Largest movements
- Receivables within one year +€11,368
up €11,368 (+48.2%), from €23,574 to €34,942
of which Trade receivables: +€11,341
- Cash +€10,081
up €10,081 (+484%), from €2,085 to €12,165
mainly Net result for the year (+€44,386)
- Deferred charges and accrued income +€1,175
new in 2025: €1,175
- Profit (loss) carried forward +€44,386
up €44,386 (+20.9%), from -€212,247 to -€167,860
- Other debts -€18,226
down €18,226 (-9.3%), from €196,181 to €177,955
- Accrued charges and deferred income -€1,980
no longer reported in 2025 (was €1,980)
- Tax, wage and social debts -€1,200
no longer reported in 2025 (was €1,200)
- Gross operating margin +€34,263
up €34,263 (+317%), from €10,823 to €45,085
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,737 | €48,361 | +€22,624 | +87.9% |
| Fixed assets | 21/28 | €79 | €79 | = | 0.0% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €25,658 | €48,282 | +€22,624 | +88.2% |
| Amounts receivable within one year | 40/41 | €23,574 | €34,942 | +€11,368 | +48.2% |
| Trade receivables | 40 | €20,743 | €32,084 | +€11,341 | +54.7% |
| Other amounts receivable | 41 | €2,831 | €2,858 | +€27 | +1.0% |
| Cash at bank and in hand | 54/58 | €2,085 | €12,165 | +€10,081 | +484% |
| Deferred charges and accrued income | 490/1 | - | €1,175 | +€1,175 | |
| Total equity and liabilities | 10/49 | €25,737 | €48,361 | +€22,624 | +87.9% |
| Equity | 10/15 | -€193,647 | -€149,260 | +€44,386 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,247 | -€167,860 | +€44,386 | +20.9% |
| Amounts payable | 17/49 | €219,383 | €197,621 | -€21,763 | -9.9% |
| Amounts payable within one year | 42/48 | €217,403 | €197,621 | -€19,782 | -9.1% |
| Trade debts | 44 | €20,022 | €19,666 | -€357 | -1.8% |
| Suppliers | 440/4 | €20,022 | €19,666 | -€357 | -1.8% |
| Taxes, remuneration and social security | 45 | €1,200 | - | -€1,200 | |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €196,181 | €177,955 | -€18,226 | -9.3% |
| Accrued charges and deferred income | 492/3 | €1,980 | - | -€1,980 | |
| Other operating charges | 640/8 | €695 | €503 | -€192 | -27.6% |
| Gross operating margin | 9900 | €10,823 | €45,085 | +€34,263 | +317% |
| Operating profit (loss) | 9901 | €10,128 | €44,582 | +€34,455 | +340% |
| Financial charges | 65/66B | €185 | €196 | +€11 | +5.9% |
| Recurring financial charges | 65 | €185 | €196 | +€11 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €9,943 | €44,386 | +€34,444 | +346% |
| Profit (loss) for the period | 9904 | €9,943 | €44,386 | +€34,444 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €9,943 | €44,386 | +€34,444 | +346% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.