Co-Laboris: what changed
Two financial 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.
Co-Laboris
Largest movements
- Current investments -€70,000
down €70,000 (-100%), from €70,000 to €0
- Cash +€62,824
up €62,824 (+99.0%), from €63,430 to €126,254
mainly Current investments (+€70,000) and Net result for the year (+€30,710)
- Tangible fixed assets -€11,728
down €11,728 (-8.3%), from €141,250 to €129,522
of which Land and buildings: -€7,988
- Receivables within one year -€8,736
down €8,736 (-12.6%), from €69,359 to €60,623
of which Trade receivables: -€12,660
- Other debts -€21,630
down €21,630 (-40.6%), from €53,296 to €31,666
- Debts after one year -€12,451
down €12,451 (-10.5%), from €119,117 to €106,666
- Tax, wage and social debts +€7,299
up €7,299 (+131%), from €5,555 to €12,854
- Trade debts -€4,428
down €4,428 (-33.4%), from €13,255 to €8,827
- Gross operating margin -€54,716
down €54,716 (-46.7%), from €117,045 to €62,330
- Taxes -€13,626
down €13,626 (-52.2%), from €26,113 to €12,488
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.
Derived cash bridge
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 | €347,534 | €317,187 | -€30,346 | -8.7% |
| Fixed assets | 21/28 | €141,250 | €129,522 | -€11,728 | -8.3% |
| Tangible fixed assets | 22/27 | €141,250 | €129,522 | -€11,728 | -8.3% |
| Land and buildings | 22 | €111,834 | €103,846 | -€7,988 | -7.1% |
| Furniture and vehicles | 24 | €28,980 | €25,675 | -€3,304 | -11.4% |
| Other tangible fixed assets | 26 | €436 | €0 | -€436 | -100% |
| Current assets | 29/58 | €206,284 | €187,666 | -€18,619 | -9.0% |
| Amounts receivable within one year | 40/41 | €69,359 | €60,623 | -€8,736 | -12.6% |
| Trade receivables | 40 | €60,947 | €48,287 | -€12,660 | -20.8% |
| Other amounts receivable | 41 | €8,412 | €12,335 | +€3,923 | +46.6% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100% |
| Cash at bank and in hand | 54/58 | €63,430 | €126,254 | +€62,824 | +99.0% |
| Deferred charges and accrued income | 490/1 | €3,496 | €789 | -€2,707 | -77.4% |
| Total equity and liabilities | 10/49 | €347,534 | €317,187 | -€30,346 | -8.7% |
| Equity | 10/15 | €132,266 | €132,976 | +€710 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,666 | €84,376 | +€710 | +0.8% |
| Amounts payable | 17/49 | €215,268 | €184,212 | -€31,056 | -14.4% |
| Amounts payable after more than one year | 17 | €119,117 | €106,666 | -€12,451 | -10.5% |
| Financial debts | 170/4 | €119,117 | €106,666 | -€12,451 | -10.5% |
| Amounts payable within one year | 42/48 | €96,152 | €77,546 | -€18,606 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €24,046 | €24,198 | +€152 | +0.6% |
| Trade debts | 44 | €13,255 | €8,827 | -€4,428 | -33.4% |
| Suppliers | 440/4 | €13,255 | €8,827 | -€4,428 | -33.4% |
| Taxes, remuneration and social security | 45 | €5,555 | €12,854 | +€7,299 | +131% |
| Taxes | 450/3 | €5,555 | €12,854 | +€7,299 | +131% |
| Other amounts payable | 47/48 | €53,296 | €31,666 | -€21,630 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,247 | €16,403 | +€1,156 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €495 | €0 | -€495 | -100% |
| Other operating charges | 640/8 | €1,504 | €1,501 | -€2 | -0.2% |
| Non-recurring operating charges | 66A | - | €144 | +€144 | |
| Gross operating margin | 9900 | €117,045 | €62,330 | -€54,716 | -46.7% |
| Operating profit (loss) | 9901 | €99,799 | €44,281 | -€55,518 | -55.6% |
| Financial income | 75/76B | €1,236 | €1,550 | +€314 | +25.4% |
| Recurring financial income | 75 | €1,236 | €1,550 | +€314 | +25.4% |
| Financial charges | 65/66B | €3,101 | €2,634 | -€467 | -15.1% |
| Recurring financial charges | 65 | €3,101 | €2,634 | -€467 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €97,934 | €43,198 | -€54,736 | -55.9% |
| Income taxes | 67/77 | €26,113 | €12,488 | -€13,626 | -52.2% |
| Profit (loss) for the period | 9904 | €71,821 | €30,710 | -€41,111 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,821 | €30,710 | -€41,111 | -57.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.