DeLab: 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.
DeLab
Largest movements
- Receivables within one year +€6,198
up €6,198 (+22.3%), from €27,797 to €33,995
of which Trade receivables: +€5,493
- Cash -€2,634
down €2,634 (-32.4%), from €8,131 to €5,497
mainly Net result for the year (-€14,943) and Receivables within one year (-€6,198)
- Tangible fixed assets -€1,377
down €1,377 (-36.1%), from €3,819 to €2,442
- Other debts +€23,274
up €23,274 (+13615.2%), from €171 to €23,445
- Profit (loss) carried forward -€14,943
down €14,943 (-48.8%), from €30,590 to €15,648
- Tax, wage and social debts -€5,455
down €5,455 (-99.3%), from €5,493 to €38
- Trade debts -€689
down €689 (-46.2%), from €1,493 to €804
- Gross operating margin -€40,421
down €40,421, from €38,028 to -€2,393
- Financial charges +€11,114
up €11,114 (+18772.9%), from €59 to €11,173
- Taxes -€7,885
down €7,885 (-100.0%), from €7,885 to €0
- Depreciation +€1,065
up €1,065 (+341.2%), from €312 to €1,377
- Financial income -€868
down €868 (-100.0%), from €868 to €0
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 | €39,747 | €41,934 | +€2,187 | +5.5% |
| Fixed assets | 21/28 | €3,819 | €2,442 | -€1,377 | -36.1% |
| Tangible fixed assets | 22/27 | €3,819 | €2,442 | -€1,377 | -36.1% |
| Furniture and vehicles | 24 | €3,819 | €2,442 | -€1,377 | -36.1% |
| Current assets | 29/58 | €35,928 | €39,492 | +€3,564 | +9.9% |
| Amounts receivable within one year | 40/41 | €27,797 | €33,995 | +€6,198 | +22.3% |
| Trade receivables | 40 | €14,446 | €19,939 | +€5,493 | +38.0% |
| Other amounts receivable | 41 | €13,351 | €14,056 | +€705 | +5.3% |
| Cash at bank and in hand | 54/58 | €8,131 | €5,497 | -€2,634 | -32.4% |
| Total equity and liabilities | 10/49 | €39,747 | €41,934 | +€2,187 | +5.5% |
| Equity | 10/15 | €32,590 | €17,648 | -€14,943 | -45.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,590 | €15,648 | -€14,943 | -48.8% |
| Amounts payable | 17/49 | €7,157 | €24,287 | +€17,130 | +239.3% |
| Amounts payable within one year | 42/48 | €7,157 | €24,287 | +€17,130 | +239.3% |
| Trade debts | 44 | €1,493 | €804 | -€689 | -46.2% |
| Suppliers | 440/4 | €1,493 | €804 | -€689 | -46.2% |
| Taxes, remuneration and social security | 45 | €5,493 | €38 | -€5,455 | -99.3% |
| Taxes | 450/3 | €5,493 | €38 | -€5,455 | -99.3% |
| Other amounts payable | 47/48 | €171 | €23,445 | +€23,274 | +13615.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €1,377 | +€1,065 | +341.2% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €38,028 | -€2,393 | -€40,421 | |
| Operating profit (loss) | 9901 | €37,666 | -€3,770 | -€41,436 | |
| Financial income | 75/76B | €868 | €0 | -€868 | -100.0% |
| Recurring financial income | 75 | €868 | €0 | -€868 | -100.0% |
| Financial charges | 65/66B | €59 | €11,173 | +€11,114 | +18772.9% |
| Recurring financial charges | 65 | €59 | €11,173 | +€11,114 | +18772.9% |
| Profit (loss) for the period before taxes | 9903 | €38,475 | -€14,943 | -€53,418 | |
| Income taxes | 67/77 | €7,885 | €0 | -€7,885 | -100.0% |
| Profit (loss) for the period | 9904 | €30,590 | -€14,943 | -€45,533 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,590 | -€14,943 | -€45,533 |
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 2 October 2026 via checked.be.