VL Lex: 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.
VL Lex
Largest movements
- Current investments +€26,000
new in 2025: €26,000
- Cash +€25,600
up €25,600 (+382.7%), from €6,690 to €32,289
mainly Net result for the year (+€37,000) and Tax, wage and social debts (+€12,767)
- Profit (loss) carried forward +€37,000
up €37,000 (+1591.2%), from €2,325 to €39,326
- Tax, wage and social debts +€12,767
up €12,767 (+935.8%), from €1,364 to €14,132
- Trade debts +€1,206
new in 2025: €1,206
- Other debts +€983
up €983 (+196.5%), from €500 to €1,483
- Gross operating margin +€43,821
up €43,821 (+1507.6%), from €2,907 to €46,728
- Taxes +€8,814
up €8,814 (+1516.2%), from €581 to €9,395
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 | €6,690 | €58,646 | +€51,957 | +776.7% |
| Current assets | 29/58 | €6,690 | €58,646 | +€51,957 | +776.7% |
| Amounts receivable within one year | 40/41 | - | €357 | +€357 | |
| Trade receivables | 40 | - | €357 | +€357 | |
| Current investments | 50/53 | - | €26,000 | +€26,000 | |
| Cash at bank and in hand | 54/58 | €6,690 | €32,289 | +€25,600 | +382.7% |
| Total equity and liabilities | 10/49 | €6,690 | €58,646 | +€51,957 | +776.7% |
| Equity | 10/15 | €4,825 | €41,826 | +€37,000 | +766.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,325 | €39,326 | +€37,000 | +1591.2% |
| Amounts payable | 17/49 | €1,864 | €16,821 | +€14,956 | +802.2% |
| Amounts payable within one year | 42/48 | €1,864 | €16,821 | +€14,956 | +802.2% |
| Trade debts | 44 | - | €1,206 | +€1,206 | |
| Suppliers | 440/4 | - | €1,206 | +€1,206 | |
| Taxes, remuneration and social security | 45 | €1,364 | €14,132 | +€12,767 | +935.8% |
| Taxes | 450/3 | €1,364 | €14,132 | +€12,767 | +935.8% |
| Other amounts payable | 47/48 | €500 | €1,483 | +€983 | +196.5% |
| Gross operating margin | 9900 | €2,907 | €46,728 | +€43,821 | +1507.6% |
| Operating profit (loss) | 9901 | €2,907 | €46,728 | +€43,821 | +1507.6% |
| Financial charges | 65/66B | €0 | €332 | +€332 | +1106166.7% |
| Recurring financial charges | 65 | €0 | €332 | +€332 | +1106166.7% |
| Profit (loss) for the period before taxes | 9903 | €2,907 | €46,396 | +€43,489 | +1496.2% |
| Income taxes | 67/77 | €581 | €9,395 | +€8,814 | +1516.2% |
| Profit (loss) for the period | 9904 | €2,325 | €37,000 | +€34,675 | +1491.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,325 | €37,000 | +€34,675 | +1491.2% |
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 8 October 2026 via checked.be.