D.M. LABORCITO: 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.
D.M. LABORCITO
Largest movements
- Tangible fixed assets -€9,924
down €9,924 (-23.8%), from €41,723 to €31,799
of which Land and buildings: -€8,849
- Cash -€1,013
down €1,013 (-8.0%), from €12,685 to €11,673
mainly Other debts (-€18,084) and Deferred charges and accrued income (-€481)
- Receivables within one year -€657
down €657 (-87.8%), from €748 to €91
- Other debts -€18,084
down €18,084 (-36.3%), from €49,867 to €31,783
- Profit (loss) carried forward +€6,829
up €6,829 (+44.7%), from -€15,289 to -€8,460
- Financial charges -€211
down €211 (-66.6%), from €316 to €106
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 | €55,156 | €44,044 | -€11,112 | -20.1% |
| Fixed assets | 21/28 | €41,723 | €31,799 | -€9,924 | -23.8% |
| Tangible fixed assets | 22/27 | €41,723 | €31,799 | -€9,924 | -23.8% |
| Land and buildings | 22 | €35,630 | €26,781 | -€8,849 | -24.8% |
| Plant, machinery and equipment | 23 | €4,873 | €4,109 | -€764 | -15.7% |
| Furniture and vehicles | 24 | €1,219 | €909 | -€311 | -25.5% |
| Current assets | 29/58 | €13,433 | €12,245 | -€1,188 | -8.8% |
| Amounts receivable within one year | 40/41 | €748 | €91 | -€657 | -87.8% |
| Trade receivables | 40 | €748 | €91 | -€657 | -87.8% |
| Cash at bank and in hand | 54/58 | €12,685 | €11,673 | -€1,013 | -8.0% |
| Deferred charges and accrued income | 490/1 | - | €481 | +€481 | |
| Total equity and liabilities | 10/49 | €55,156 | €44,044 | -€11,112 | -20.1% |
| Equity | 10/15 | €3,261 | €10,090 | +€6,829 | +209% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,289 | -€8,460 | +€6,829 | +44.7% |
| Amounts payable | 17/49 | €51,895 | €33,954 | -€17,941 | -34.6% |
| Amounts payable within one year | 42/48 | €49,867 | €31,783 | -€18,084 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €49,867 | €31,783 | -€18,084 | -36.3% |
| Accrued charges and deferred income | 492/3 | €2,028 | €2,171 | +€143 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,924 | €9,924 | = | 0.0% |
| Other operating charges | 640/8 | €2,006 | €2,062 | +€56 | +2.8% |
| Gross operating margin | 9900 | €18,982 | €18,921 | -€61 | -0.3% |
| Operating profit (loss) | 9901 | €7,052 | €6,934 | -€117 | -1.7% |
| Financial charges | 65/66B | €316 | €106 | -€211 | -66.6% |
| Recurring financial charges | 65 | €316 | €106 | -€211 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €6,736 | €6,829 | +€93 | +1.4% |
| Profit (loss) for the period | 9904 | €6,736 | €6,829 | +€93 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,736 | €6,829 | +€93 | +1.4% |
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 19 October 2026 via checked.be.