ANTWERP LABORATORY FOR GEMSTONE TESTING: what changed
ANTWERP LABORATORY FOR GEMSTONE TESTING
Largest movements
- Tangible fixed assets +€49,579
up €49,579 (+17.3%), from €286,764 to €336,343
of which Plant, machinery and equipment: +€48,428
- Receivables within one year +€33,007
up €33,007 (+193%), from €17,129 to €50,136
of which Other amounts receivable: +€27,603
- Financial fixed assets +€20,000
up €20,000 (+4.6%), from €437,438 to €457,438
- Cash -€17,728
down €17,728 (-54.1%), from €32,766 to €15,037
mainly Investment in fixed assets (net) (-€163,414) and Tax, wage and social debts (-€36,747)
- Other debts +€116,368
up €116,368 (+21.6%), from €538,861 to €655,230
- Tax, wage and social debts -€36,747
down €36,747 (-73.6%), from €49,951 to €13,204
of which Remuneration and social security: -€25,851
- Reserves -€27,205
down €27,205 (-63.6%), from €42,788 to €15,583
- Current portion of long-term debt +€15,085
up €15,085 (+81.9%), from €18,410 to €33,495
- Debts after one year +€10,574
up €10,574 (+10.0%), from €106,178 to €116,752
- Staff costs -€198,667
down €198,667 (-36.1%), from €551,082 to €352,415
- Gross operating margin -€50,151
down €50,151 (-10.4%), from €481,503 to €431,352
- Write-downs -€17,924
new in 2025: -€17,924
- Other operating charges +€16,454
up €16,454 (+782%), from €2,103 to €18,556
- Depreciation +€12,742
up €12,742 (+15.7%), from €81,093 to €93,835
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €781,715 | €859,225 | +€77,510 | +9.9% |
| Fixed assets | 21/28 | €724,472 | €794,051 | +€69,579 | +9.6% |
| Intangible fixed assets | 21 | €271 | €271 | = | 0.0% |
| Tangible fixed assets | 22/27 | €286,764 | €336,343 | +€49,579 | +17.3% |
| Plant, machinery and equipment | 23 | €279,938 | €328,366 | +€48,428 | +17.3% |
| Furniture and vehicles | 24 | €6,826 | €7,977 | +€1,151 | +16.9% |
| Financial fixed assets | 28 | €437,438 | €457,438 | +€20,000 | +4.6% |
| Current assets | 29/58 | €57,242 | €65,174 | +€7,932 | +13.9% |
| Amounts receivable within one year | 40/41 | €17,129 | €50,136 | +€33,007 | +193% |
| Trade receivables | 40 | €15,576 | €20,981 | +€5,404 | +34.7% |
| Other amounts receivable | 41 | €1,553 | €29,156 | +€27,603 | +1,777% |
| Cash at bank and in hand | 54/58 | €32,766 | €15,037 | -€17,728 | -54.1% |
| Deferred charges and accrued income | 490/1 | €7,347 | €0 | -€7,347 | -100% |
| Total equity and liabilities | 10/49 | €781,715 | €859,225 | +€77,510 | +9.9% |
| Equity | 10/15 | €61,388 | €34,183 | -€27,205 | -44.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,788 | €15,583 | -€27,205 | -63.6% |
| Distributable reserves | 133 | €42,788 | €15,583 | -€27,205 | -63.6% |
| Amounts payable | 17/49 | €720,327 | €825,042 | +€104,715 | +14.5% |
| Amounts payable after more than one year | 17 | €106,178 | €116,752 | +€10,574 | +10.0% |
| Financial debts | 170/4 | €106,178 | €116,752 | +€10,574 | +10.0% |
| Amounts payable within one year | 42/48 | €614,148 | €708,290 | +€94,142 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €18,410 | €33,495 | +€15,085 | +81.9% |
| Trade debts | 44 | €6,926 | €6,361 | -€565 | -8.2% |
| Suppliers | 440/4 | €6,926 | €6,361 | -€565 | -8.2% |
| Taxes, remuneration and social security | 45 | €49,951 | €13,204 | -€36,747 | -73.6% |
| Taxes | 450/3 | €24,099 | €13,204 | -€10,895 | -45.2% |
| Remuneration and social security | 454/9 | €25,851 | €0 | -€25,851 | -100% |
| Other amounts payable | 47/48 | €538,861 | €655,230 | +€116,368 | +21.6% |
| Remuneration, social security and pensions | 62 | €551,082 | €352,415 | -€198,667 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,093 | €93,835 | +€12,742 | +15.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€17,924 | -€17,924 | |
| Other operating charges | 640/8 | €2,103 | €18,556 | +€16,454 | +782% |
| Gross operating margin | 9900 | €481,503 | €431,352 | -€50,151 | -10.4% |
| Operating profit (loss) | 9901 | -€152,775 | -€15,532 | +€137,243 | +89.8% |
| Financial income | 75/76B | €31 | €478 | +€448 | +1,466% |
| Recurring financial income | 75 | €31 | €478 | +€448 | +1,466% |
| Financial charges | 65/66B | €3,664 | €12,153 | +€8,489 | +232% |
| Recurring financial charges | 65 | €3,664 | €12,153 | +€8,489 | +232% |
| Profit (loss) for the period before taxes | 9903 | -€156,409 | -€27,207 | +€129,202 | +82.6% |
| Income taxes | 67/77 | - | -€2 | -€2 | |
| Profit (loss) for the period | 9904 | -€156,409 | -€27,205 | +€129,204 | +82.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€156,409 | -€27,205 | +€129,204 | +82.6% |
Next steps
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.