Home 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.
Home Lab
Largest movements
- Tangible fixed assets +€361,437
up €361,437 (+44.4%), from €813,354 to €1.2m
of which Land and buildings: +€377,940
- Cash -€102,148
down €102,148 (-78.0%), from €131,027 to €28,880
mainly Investment in fixed assets (net) (-€436,679) and Contributions, distributions and other (-€45,000)
- Receivables within one year -€78,443
down €78,443 (-64.8%), from €121,102 to €42,659
of which Trade receivables: -€79,793
- Trade debts +€101,972
up €101,972 (+38.0%), from €268,274 to €370,245
- Other debts +€94,038
up €94,038 (+81.7%), from €115,152 to €209,190
- Reserves +€46,000
up €46,000 (+21.4%), from €214,624 to €260,624
- Debts after one year -€31,111
down €31,111 (-8.2%), from €378,900 to €347,789
- Current portion of long-term debt -€23,399
down €23,399 (-42.9%), from €54,510 to €31,111
- Gross operating margin +€122,765
up €122,765 (+68.9%), from €178,292 to €301,057
- Other operating charges +€90,451
up €90,451 (+1,440%), from €6,282 to €96,732
- Depreciation +€18,102
up €18,102 (+27.9%), from €64,841 to €82,943
- Financial charges +€6,471
up €6,471 (+54.1%), from €11,966 to €18,438
- Taxes -€3,915
down €3,915 (-26.7%), from €14,688 to €10,773
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 | €1,073,183 | €1,246,329 | +€173,146 | +16.1% |
| Fixed assets | 21/28 | €821,054 | €1,174,791 | +€353,737 | +43.1% |
| Intangible fixed assets | 21 | €7,700 | - | -€7,700 | |
| Tangible fixed assets | 22/27 | €813,354 | €1,174,791 | +€361,437 | +44.4% |
| Land and buildings | 22 | €679,164 | €1,057,104 | +€377,940 | +55.6% |
| Plant, machinery and equipment | 23 | €36,033 | €49,557 | +€13,523 | +37.5% |
| Furniture and vehicles | 24 | €98,157 | €68,130 | -€30,027 | -30.6% |
| Current assets | 29/58 | €252,129 | €71,538 | -€180,591 | -71.6% |
| Amounts receivable within one year | 40/41 | €121,102 | €42,659 | -€78,443 | -64.8% |
| Trade receivables | 40 | €121,102 | €41,309 | -€79,793 | -65.9% |
| Other amounts receivable | 41 | - | €1,350 | +€1,350 | |
| Cash at bank and in hand | 54/58 | €131,027 | €28,880 | -€102,148 | -78.0% |
| Total equity and liabilities | 10/49 | €1,073,183 | €1,246,329 | +€173,146 | +16.1% |
| Equity | 10/15 | €236,262 | €282,709 | +€46,447 | +19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €214,624 | €260,624 | +€46,000 | +21.4% |
| Distributable reserves | 133 | €214,624 | €260,624 | +€46,000 | +21.4% |
| Profit (loss) carried forward | 14 | €3,038 | €3,485 | +€447 | +14.7% |
| Amounts payable | 17/49 | €836,921 | €963,620 | +€126,699 | +15.1% |
| Amounts payable after more than one year | 17 | €378,900 | €347,789 | -€31,111 | -8.2% |
| Financial debts | 170/4 | €378,900 | €347,789 | -€31,111 | -8.2% |
| Amounts payable within one year | 42/48 | €458,021 | €615,831 | +€157,810 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €54,510 | €31,111 | -€23,399 | -42.9% |
| Trade debts | 44 | €268,274 | €370,245 | +€101,972 | +38.0% |
| Suppliers | 440/4 | €268,274 | €370,245 | +€101,972 | +38.0% |
| Taxes, remuneration and social security | 45 | €20,084 | €5,285 | -€14,800 | -73.7% |
| Taxes | 450/3 | €20,084 | €5,285 | -€14,800 | -73.7% |
| Other amounts payable | 47/48 | €115,152 | €209,190 | +€94,038 | +81.7% |
| Non-recurring operating income | 76A | €24,498 | €826 | -€23,672 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,841 | €82,943 | +€18,102 | +27.9% |
| Other operating charges | 640/8 | €6,282 | €96,732 | +€90,451 | +1,440% |
| Non-recurring operating charges | 66A | - | €726 | +€726 | |
| Gross operating margin | 9900 | €178,292 | €301,057 | +€122,765 | +68.9% |
| Operating profit (loss) | 9901 | €107,169 | €120,656 | +€13,487 | +12.6% |
| Financial income | 75/76B | €109 | €2 | -€107 | -98.6% |
| Recurring financial income | 75 | €109 | €2 | -€107 | -98.6% |
| Financial charges | 65/66B | €11,966 | €18,438 | +€6,471 | +54.1% |
| Recurring financial charges | 65 | €11,966 | €18,438 | +€6,471 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €95,312 | €102,220 | +€6,908 | +7.2% |
| Income taxes | 67/77 | €14,688 | €10,773 | -€3,915 | -26.7% |
| Profit (loss) for the period | 9904 | €80,624 | €91,447 | +€10,823 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,624 | €91,447 | +€10,823 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.