Communicatie Lab: 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.
Communicatie Lab
Largest movements
- Cash +€22,943
up €22,943 (+459%), from €5,001 to €27,945
mainly Depreciation (+€27,230) and Net result for the year (+€19,109)
- Tangible fixed assets -€18,493
down €18,493 (-4.7%), from €390,671 to €372,178
of which Land and buildings: -€10,048
- Receivables within one year -€9,456
down €9,456 (-55.0%), from €17,178 to €7,722
of which Trade receivables: -€6,994
- Debts after one year -€18,772
down €18,772 (-6.6%), from €283,592 to €264,819
- Profit (loss) carried forward +€11,388
no longer reported in 2026 (was -€11,388)
- Reserves +€7,721
up €7,721 (+16.3%), from €47,370 to €55,091
of which Distributable reserves: +€7,721
- Other debts -€6,795
down €6,795 (-50.8%), from €13,381 to €6,586
- Short-term financial debts +€4,602
up €4,602 (+15.1%), from €30,445 to €35,047
- Gross operating margin +€13,336
up €13,336 (+24.1%), from €55,279 to €68,615
- Depreciation +€7,960
up €7,960 (+41.3%), from €19,269 to €27,230
- Taxes +€5,987
up €5,987 (+856%), from €699 to €6,686
- Other operating charges +€740
up €740 (+23.3%), from €3,175 to €3,915
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €413,679 | €410,728 | -€2,951 | -0.7% |
| Fixed assets | 21/28 | €390,671 | €372,178 | -€18,493 | -4.7% |
| Tangible fixed assets | 22/27 | €390,671 | €372,178 | -€18,493 | -4.7% |
| Land and buildings | 22 | €170,844 | €160,796 | -€10,048 | -5.9% |
| Plant, machinery and equipment | 23 | €339 | €113 | -€226 | -66.7% |
| Furniture and vehicles | 24 | €28,055 | €26,740 | -€1,314 | -4.7% |
| Leasing and similar rights | 25 | €191,434 | €184,529 | -€6,905 | -3.6% |
| Current assets | 29/58 | €23,008 | €38,550 | +€15,542 | +67.5% |
| Amounts receivable within one year | 40/41 | €17,178 | €7,722 | -€9,456 | -55.0% |
| Trade receivables | 40 | €12,844 | €5,850 | -€6,994 | -54.5% |
| Other amounts receivable | 41 | €4,334 | €1,872 | -€2,463 | -56.8% |
| Cash at bank and in hand | 54/58 | €5,001 | €27,945 | +€22,943 | +459% |
| Deferred charges and accrued income | 490/1 | €829 | €2,884 | +€2,055 | +248% |
| Total equity and liabilities | 10/49 | €413,679 | €410,728 | -€2,951 | -0.7% |
| Equity | 10/15 | €54,582 | €73,691 | +€19,109 | +35.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,370 | €55,091 | +€7,721 | +16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €404 | €404 | = | 0.0% |
| Distributable reserves | 133 | €45,107 | €52,827 | +€7,721 | +17.1% |
| Profit (loss) carried forward | 14 | -€11,388 | - | +€11,388 | |
| Amounts payable | 17/49 | €359,097 | €337,037 | -€22,060 | -6.1% |
| Amounts payable after more than one year | 17 | €283,592 | €264,819 | -€18,772 | -6.6% |
| Financial debts | 170/4 | €283,592 | €264,819 | -€18,772 | -6.6% |
| Amounts payable within one year | 42/48 | €71,605 | €67,814 | -€3,791 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €19,473 | €19,892 | +€419 | +2.2% |
| Financial debts | 43 | €30,445 | €35,047 | +€4,602 | +15.1% |
| Other loans | 439 | €30,445 | €35,047 | +€4,602 | +15.1% |
| Trade debts | 44 | €6,832 | €3,351 | -€3,481 | -51.0% |
| Suppliers | 440/4 | €6,832 | €3,351 | -€3,481 | -51.0% |
| Taxes, remuneration and social security | 45 | €1,474 | €2,938 | +€1,464 | +99.3% |
| Taxes | 450/3 | €1,474 | €2,938 | +€1,464 | +99.3% |
| Other amounts payable | 47/48 | €13,381 | €6,586 | -€6,795 | -50.8% |
| Accrued charges and deferred income | 492/3 | €3,900 | €4,404 | +€504 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,269 | €27,230 | +€7,960 | +41.3% |
| Other operating charges | 640/8 | €3,175 | €3,915 | +€740 | +23.3% |
| Non-recurring operating charges | 66A | - | €298 | +€298 | |
| Gross operating margin | 9900 | €55,279 | €68,615 | +€13,336 | +24.1% |
| Operating profit (loss) | 9901 | €32,835 | €37,172 | +€4,338 | +13.2% |
| Financial income | 75/76B | €57 | €27 | -€30 | -52.4% |
| Recurring financial income | 75 | €57 | €27 | -€30 | -52.4% |
| Financial charges | 65/66B | €11,763 | €11,404 | -€359 | -3.1% |
| Recurring financial charges | 65 | €11,763 | €11,404 | -€359 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €21,129 | €25,795 | +€4,667 | +22.1% |
| Income taxes | 67/77 | €699 | €6,686 | +€5,987 | +856% |
| Profit (loss) for the period | 9904 | €20,429 | €19,109 | -€1,320 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,429 | €19,109 | -€1,320 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.