FVS Legal: what changed
What changed
FVS Legal
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€62,039
2024 · €47,733+€14,306
Equity
€1,000
2024 · €1,000
Cash
€49,067
2024 · €21,434+€27,633
Balance sheet total
€69,653
2024 · €51,927+€17,726
Largest movements
Assets
- Cash +€27,633
up €27,633 (+129%), from €21,434 to €49,067
mainly Net result for the year (+€62,039) and Other debts (+€14,306)
- Current investments -€12,500
no longer reported in 2025 (was €12,500)
- Receivables within one year +€2,624
up €2,624 (+199%), from €1,317 to €3,941
Equity and liabilities
- Other debts +€14,306
up €14,306 (+30.0%), from €47,733 to €62,039
- Tax, wage and social debts +€3,382
up €3,382 (+127%), from €2,667 to €6,049
Income statement
- Gross operating margin +€19,450
up €19,450 (+31.6%), from €61,493 to €80,944
- Taxes +€3,378
up €3,378 (+26.8%), from €12,599 to €15,977
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,733
Gross operating margin
+€19,450
Depreciation
-€332
Other operating charges
-€789
Financial income
-€642
Financial charges
-€3
Taxes
-€3,378
Result 2025
€62,039
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€79,969
Investment
+€9,703
Financing
-€62,039
Cash 2024
€21,434
From operations (derived)
+€79,969
Net result for the year
+€62,039
Depreciation
+€2,206
Receivables within one year
-€2,624
Deferred charges and accrued income
+€622
Trade debts
+€38
Tax, wage and social debts
+€3,382
Other debts
+€14,306
Investment (derived)
+€9,703
Investment in fixed assets (net)
-€2,798
Current investments
+€12,500
Financing
-€62,039
Contributions, distributions and other
-€62,039
Cash 2025
€49,067
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,927 | €69,653 | +€17,726 | +34.1% |
| Fixed assets | 21/28 | €10,622 | €11,213 | +€591 | +5.6% |
| Tangible fixed assets | 22/27 | €10,622 | €11,213 | +€591 | +5.6% |
| Plant, machinery and equipment | 23 | €296 | - | -€296 | |
| Furniture and vehicles | 24 | €2,348 | €4,144 | +€1,796 | +76.5% |
| Other tangible fixed assets | 26 | €7,977 | €7,069 | -€908 | -11.4% |
| Current assets | 29/58 | €41,305 | €58,440 | +€17,134 | +41.5% |
| Amounts receivable within one year | 40/41 | €1,317 | €3,941 | +€2,624 | +199% |
| Other amounts receivable | 41 | €1,317 | €3,941 | +€2,624 | +199% |
| Current investments | 50/53 | €12,500 | - | -€12,500 | |
| Cash at bank and in hand | 54/58 | €21,434 | €49,067 | +€27,633 | +129% |
| Deferred charges and accrued income | 490/1 | €6,054 | €5,432 | -€622 | -10.3% |
| Total equity and liabilities | 10/49 | €51,927 | €69,653 | +€17,726 | +34.1% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €50,927 | €68,653 | +€17,726 | +34.8% |
| Amounts payable within one year | 42/48 | €50,400 | €68,126 | +€17,726 | +35.2% |
| Trade debts | 44 | - | €38 | +€38 | |
| Suppliers | 440/4 | - | €38 | +€38 | |
| Taxes, remuneration and social security | 45 | €2,667 | €6,049 | +€3,382 | +127% |
| Taxes | 450/3 | €2,667 | €6,049 | +€3,382 | +127% |
| Other amounts payable | 47/48 | €47,733 | €62,039 | +€14,306 | +30.0% |
| Accrued charges and deferred income | 492/3 | €527 | €527 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,874 | €2,206 | +€332 | +17.7% |
| Other operating charges | 640/8 | €118 | €907 | +€789 | +669% |
| Gross operating margin | 9900 | €61,493 | €80,944 | +€19,450 | +31.6% |
| Operating profit (loss) | 9901 | €59,502 | €77,830 | +€18,329 | +30.8% |
| Financial income | 75/76B | €903 | €261 | -€642 | -71.1% |
| Recurring financial income | 75 | €903 | €261 | -€642 | -71.1% |
| Financial charges | 65/66B | €72 | €76 | +€3 | +4.4% |
| Recurring financial charges | 65 | €72 | €76 | +€3 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €60,332 | €78,016 | +€17,684 | +29.3% |
| Income taxes | 67/77 | €12,599 | €15,977 | +€3,378 | +26.8% |
| Profit (loss) for the period | 9904 | €47,733 | €62,039 | +€14,306 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,733 | €62,039 | +€14,306 | +30.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.