ABL PROLAB: 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.
ABL PROLAB
Largest movements
- Receivables within one year -€769,855
down €769,855 (-63.9%), from €1.2m to €435,412
of which Other amounts receivable: -€899,311
- Tangible fixed assets +€96,589
up €96,589 (+87.7%), from €110,088 to €206,677
of which Plant, machinery and equipment: +€55,329
- Deferred charges and accrued income -€23,636
down €23,636 (-71.6%), from €32,990 to €9,354
- Other debts -€715,764
down €715,764 (-93.4%), from €766,337 to €50,574
- Trade debts -€85,204
down €85,204 (-62.2%), from €137,041 to €51,836
- Reserves +€81,135
up €81,135 (+28.1%), from €288,725 to €369,860
of which Distributable reserves: +€81,135
- Debts after one year +€35,251
new in 2025: €35,251
- Short-term financial debts -€24,939
down €24,939 (-49.4%), from €50,464 to €25,525
- Gross operating margin +€180,593
up €180,593 (+34.2%), from €528,443 to €709,036
- Staff costs +€48,188
up €48,188 (+11.8%), from €407,085 to €455,273
- Depreciation +€24,432
up €24,432 (+436.7%), from €5,595 to €30,027
- Taxes +€18,301
up €18,301 (+163.7%), from €11,182 to €29,484
- Financial income -€15,894
down €15,894 (-66.5%), from €23,890 to €7,996
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 | €1,348,476 | €651,574 | -€696,902 | -51.7% |
| Fixed assets | 21/28 | €110,218 | €206,807 | +€96,589 | +87.6% |
| Tangible fixed assets | 22/27 | €110,088 | €206,677 | +€96,589 | +87.7% |
| Plant, machinery and equipment | 23 | - | €55,329 | +€55,329 | |
| Furniture and vehicles | 24 | €47,813 | €42,813 | -€5,000 | -10.5% |
| Other tangible fixed assets | 26 | €62,275 | €108,535 | +€46,260 | +74.3% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €1,238,258 | €444,767 | -€793,491 | -64.1% |
| Amounts receivable within one year | 40/41 | €1,205,267 | €435,412 | -€769,855 | -63.9% |
| Trade receivables | 40 | €287,138 | €416,595 | +€129,456 | +45.1% |
| Other amounts receivable | 41 | €918,129 | €18,818 | -€899,311 | -98.0% |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €32,990 | €9,354 | -€23,636 | -71.6% |
| Total equity and liabilities | 10/49 | €1,348,476 | €651,574 | -€696,902 | -51.7% |
| Equity | 10/15 | €307,647 | €388,509 | +€80,861 | +26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €288,725 | €369,860 | +€81,135 | +28.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €286,865 | €368,000 | +€81,135 | +28.3% |
| Profit (loss) carried forward | 14 | €322 | €49 | -€273 | -84.9% |
| Amounts payable | 17/49 | €1,040,829 | €263,065 | -€777,763 | -74.7% |
| Amounts payable after more than one year | 17 | - | €35,251 | +€35,251 | |
| Financial debts | 170/4 | - | €35,251 | +€35,251 | |
| Amounts payable within one year | 42/48 | €1,040,579 | €226,814 | -€813,765 | -78.2% |
| Current portion of amounts payable after more than one year | 42 | - | €8,437 | +€8,437 | |
| Financial debts | 43 | €50,464 | €25,525 | -€24,939 | -49.4% |
| Credit institutions | 430/8 | €50,464 | €25,525 | -€24,939 | -49.4% |
| Trade debts | 44 | €137,041 | €51,836 | -€85,204 | -62.2% |
| Suppliers | 440/4 | €137,041 | €51,836 | -€85,204 | -62.2% |
| Taxes, remuneration and social security | 45 | €86,737 | €90,441 | +€3,705 | +4.3% |
| Taxes | 450/3 | €26,140 | €29,499 | +€3,359 | +12.8% |
| Remuneration and social security | 454/9 | €60,597 | €60,942 | +€346 | +0.6% |
| Other amounts payable | 47/48 | €766,337 | €50,574 | -€715,764 | -93.4% |
| Accrued charges and deferred income | 492/3 | €250 | €1,000 | +€750 | +300.0% |
| Remuneration, social security and pensions | 62 | €407,085 | €455,273 | +€48,188 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,595 | €30,027 | +€24,432 | +436.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,340 | €0 | -€2,340 | -100.0% |
| Other operating charges | 640/8 | €1,399 | €758 | -€641 | -45.8% |
| Non-recurring operating charges | 66A | €90,616 | €116,578 | +€25,962 | +28.7% |
| Gross operating margin | 9900 | €528,443 | €709,036 | +€180,593 | +34.2% |
| Operating profit (loss) | 9901 | €21,408 | €106,400 | +€84,992 | +397.0% |
| Financial income | 75/76B | €23,890 | €7,996 | -€15,894 | -66.5% |
| Recurring financial income | 75 | €23,890 | €7,996 | -€15,894 | -66.5% |
| Financial charges | 65/66B | €5,913 | €4,051 | -€1,862 | -31.5% |
| Recurring financial charges | 65 | €5,913 | €4,051 | -€1,862 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €39,385 | €110,345 | +€70,960 | +180.2% |
| Income taxes | 67/77 | €11,182 | €29,484 | +€18,301 | +163.7% |
| Profit (loss) for the period | 9904 | €28,203 | €80,861 | +€52,659 | +186.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,203 | €80,861 | +€52,659 | +186.7% |
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.