FV LAB: 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.
FV LAB
Largest movements
- Cash -€2,485
down €2,485 (-48.8%), from €5,095 to €2,610
mainly Net result for the year (-€3,669) and Receivables within one year (-€571)
- Receivables within one year +€571
up €571 (+733.6%), from €78 to €648
- Profit (loss) carried forward -€3,669
down €3,669 (-610.9%), from -€601 to -€4,270
- Trade debts +€2,017
up €2,017 (+394.5%), from €511 to €2,529
- Tax, wage and social debts -€263
no longer reported in 2025 (was €263)
- Gross operating margin -€2,062
down €2,062 (-128.2%), from -€1,608 to -€3,669
- Financial charges -€44
no longer reported in 2025 (was €44)
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 | €5,173 | €3,259 | -€1,915 | -37.0% |
| Current assets | 29/58 | €5,173 | €3,259 | -€1,915 | -37.0% |
| Amounts receivable within one year | 40/41 | €78 | €648 | +€571 | +733.6% |
| Other amounts receivable | 41 | €78 | €648 | +€571 | +733.6% |
| Cash at bank and in hand | 54/58 | €5,095 | €2,610 | -€2,485 | -48.8% |
| Total equity and liabilities | 10/49 | €5,173 | €3,259 | -€1,915 | -37.0% |
| Equity | 10/15 | €4,399 | €730 | -€3,669 | -83.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€601 | -€4,270 | -€3,669 | -610.9% |
| Amounts payable | 17/49 | €774 | €2,529 | +€1,755 | +226.7% |
| Amounts payable within one year | 42/48 | €774 | €2,529 | +€1,755 | +226.7% |
| Trade debts | 44 | €511 | €2,529 | +€2,017 | +394.5% |
| Suppliers | 440/4 | €511 | €2,529 | +€2,017 | +394.5% |
| Taxes, remuneration and social security | 45 | €263 | - | -€263 | |
| Taxes | 450/3 | €263 | - | -€263 | |
| Gross operating margin | 9900 | -€1,608 | -€3,669 | -€2,062 | -128.2% |
| Operating profit (loss) | 9901 | -€1,608 | -€3,669 | -€2,062 | -128.2% |
| Financial charges | 65/66B | €44 | - | -€44 | |
| Recurring financial charges | 65 | €44 | - | -€44 | |
| Profit (loss) for the period before taxes | 9903 | -€1,651 | -€3,669 | -€2,018 | -122.2% |
| Profit (loss) for the period | 9904 | -€1,651 | -€3,669 | -€2,018 | -122.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,651 | -€3,669 | -€2,018 | -122.2% |
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 7 October 2026 via checked.be.