DNA: LAB: 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.
DNA: LAB
Largest movements
- Stocks and contracts -€57,546
down €57,546 (-10.0%), from €572,913 to €515,367
- Cash +€49,669
up €49,669 (+91.3%), from €54,415 to €104,084
mainly Stocks and contracts (+€57,546) and Receivables within one year (+€37,247)
- Receivables within one year -€37,247
down €37,247 (-55.0%), from €67,664 to €30,418
- Tangible fixed assets +€21,437
up €21,437 (+150.0%), from €14,296 to €35,733
of which Furniture and vehicles: +€23,655
- Deferred charges and accrued income -€7,788
down €7,788 (-71.1%), from €10,951 to €3,163
- Trade debts -€101,579
down €101,579 (-47.8%), from €212,442 to €110,863
- Debts after one year +€25,122
up €25,122 (+20.1%), from €124,838 to €149,961
- Tax, wage and social debts +€23,365
up €23,365 (+19.3%), from €120,942 to €144,307
of which Remuneration and social security: +€12,594
- Advances received +€15,874
up €15,874 (+208.6%), from €7,609 to €23,483
- Profit (loss) carried forward +€15,761
up €15,761 (+91.1%), from -€17,305 to -€1,544
- Gross operating margin +€150,873
up €150,873 (+80.3%), from €187,942 to €338,814
- Staff costs +€85,092
up €85,092 (+47.2%), from €180,422 to €265,514
- Write-downs +€33,640
up €33,640, from -€33,640 to €0
- Other operating charges +€26,827
up €26,827 (+884.6%), from €3,033 to €29,860
- Financial charges -€7,610
down €7,610 (-38.5%), from €19,778 to €12,168
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 | €720,774 | €689,299 | -€31,474 | -4.4% |
| Fixed assets | 21/28 | €14,831 | €36,268 | +€21,437 | +144.5% |
| Tangible fixed assets | 22/27 | €14,296 | €35,733 | +€21,437 | +150.0% |
| Plant, machinery and equipment | 23 | €2,992 | €1,827 | -€1,165 | -38.9% |
| Furniture and vehicles | 24 | €9,266 | €32,921 | +€23,655 | +255.3% |
| Other tangible fixed assets | 26 | €2,038 | €985 | -€1,053 | -51.7% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €705,943 | €653,032 | -€52,911 | -7.5% |
| Stocks and contracts in progress | 3 | €572,913 | €515,367 | -€57,546 | -10.0% |
| Stocks | 30/36 | €572,913 | €515,367 | -€57,546 | -10.0% |
| Amounts receivable within one year | 40/41 | €67,664 | €30,418 | -€37,247 | -55.0% |
| Trade receivables | 40 | €67,664 | €30,418 | -€37,247 | -55.0% |
| Cash at bank and in hand | 54/58 | €54,415 | €104,084 | +€49,669 | +91.3% |
| Deferred charges and accrued income | 490/1 | €10,951 | €3,163 | -€7,788 | -71.1% |
| Total equity and liabilities | 10/49 | €720,774 | €689,299 | -€31,474 | -4.4% |
| Equity | 10/15 | €23,836 | €39,598 | +€15,761 | +66.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,542 | €22,542 | = | 0.0% |
| Distributable reserves | 133 | €22,542 | €22,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,305 | -€1,544 | +€15,761 | +91.1% |
| Amounts payable | 17/49 | €696,937 | €649,702 | -€47,236 | -6.8% |
| Amounts payable after more than one year | 17 | €124,838 | €149,961 | +€25,122 | +20.1% |
| Financial debts | 170/4 | €124,838 | €149,961 | +€25,122 | +20.1% |
| Amounts payable within one year | 42/48 | €572,099 | €499,741 | -€72,358 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €15,600 | €0 | -€15,600 | -100.0% |
| Financial debts | 43 | €125,000 | €125,444 | +€444 | +0.4% |
| Credit institutions | 430/8 | €125,000 | €125,444 | +€444 | +0.4% |
| Trade debts | 44 | €212,442 | €110,863 | -€101,579 | -47.8% |
| Suppliers | 440/4 | €212,442 | €110,863 | -€101,579 | -47.8% |
| Advances received on contracts in progress | 46 | €7,609 | €23,483 | +€15,874 | +208.6% |
| Taxes, remuneration and social security | 45 | €120,942 | €144,307 | +€23,365 | +19.3% |
| Taxes | 450/3 | €54,557 | €65,329 | +€10,772 | +19.7% |
| Remuneration and social security | 454/9 | €66,384 | €78,978 | +€12,594 | +19.0% |
| Other amounts payable | 47/48 | €90,506 | €95,644 | +€5,138 | +5.7% |
| Remuneration, social security and pensions | 62 | €180,422 | €265,514 | +€85,092 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,569 | €10,179 | -€3,389 | -25.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€33,640 | €0 | +€33,640 | |
| Other operating charges | 640/8 | €3,033 | €29,860 | +€26,827 | +884.6% |
| Gross operating margin | 9900 | €187,942 | €338,814 | +€150,873 | +80.3% |
| Operating profit (loss) | 9901 | €24,558 | €33,261 | +€8,702 | +35.4% |
| Financial income | 75/76B | €4,023 | €2,391 | -€1,632 | -40.6% |
| Recurring financial income | 75 | €4,023 | €2,391 | -€1,632 | -40.6% |
| Financial charges | 65/66B | €19,778 | €12,168 | -€7,610 | -38.5% |
| Recurring financial charges | 65 | €19,778 | €12,168 | -€7,610 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €8,803 | €23,484 | +€14,680 | +166.8% |
| Income taxes | 67/77 | €867 | €7,722 | +€6,856 | +790.9% |
| Profit (loss) for the period | 9904 | €7,937 | €15,761 | +€7,825 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,937 | €15,761 | +€7,825 | +98.6% |
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 5 October 2026 via checked.be.