FOSBRI APCV: what changed
Two fiscal 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.
FOSBRI APCV
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year -€1,392
no longer reported in 2025 (was €1,392)
- Reserves +€46,400
up €46,400 (+244.2%), from €19,000 to €65,400
- Tax, wage and social debts +€1,544
up €1,544 (+26.5%), from €5,820 to €7,364
- Gross operating margin +€38,083
up €38,083 (+141.7%), from €26,875 to €64,958
- Taxes +€10,917
up €10,917 (+141.7%), from €7,703 to €18,621
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 | €27,002 | €74,994 | +€47,992 | +177.7% |
| Current assets | 29/58 | €27,002 | €74,994 | +€47,992 | +177.7% |
| Amounts receivable within one year | 40/41 | €1,392 | - | -€1,392 | |
| Trade receivables | 40 | €1,392 | - | -€1,392 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €25,603 | €24,909 | -€694 | -2.7% |
| Deferred charges and accrued income | 490/1 | €8 | €85 | +€78 | +1008.2% |
| Total equity and liabilities | 10/49 | €27,002 | €74,994 | +€47,992 | +177.7% |
| Equity | 10/15 | €21,183 | €67,630 | +€46,448 | +219.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €65,400 | +€46,400 | +244.2% |
| Distributable reserves | 133 | €19,000 | €65,400 | +€46,400 | +244.2% |
| Profit (loss) carried forward | 14 | €183 | €230 | +€48 | +26.2% |
| Amounts payable | 17/49 | €5,820 | €7,364 | +€1,544 | +26.5% |
| Amounts payable within one year | 42/48 | €5,820 | €7,364 | +€1,544 | +26.5% |
| Taxes, remuneration and social security | 45 | €5,820 | €7,364 | +€1,544 | +26.5% |
| Taxes | 450/3 | €5,820 | €7,364 | +€1,544 | +26.5% |
| Gross operating margin | 9900 | €26,875 | €64,958 | +€38,083 | +141.7% |
| Operating profit (loss) | 9901 | €26,875 | €64,958 | +€38,083 | +141.7% |
| Financial income | 75/76B | €11 | €122 | +€111 | +1008.6% |
| Recurring financial income | 75 | €11 | €122 | +€111 | +1008.6% |
| Financial charges | 65/66B | - | €11 | +€11 | |
| Recurring financial charges | 65 | - | €11 | +€11 | |
| Profit (loss) for the period before taxes | 9903 | €26,886 | €65,069 | +€38,183 | +142.0% |
| Income taxes | 67/77 | €7,703 | €18,621 | +€10,917 | +141.7% |
| Profit (loss) for the period | 9904 | €19,183 | €46,448 | +€27,265 | +142.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,183 | €46,448 | +€27,265 | +142.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.