LAB.001: 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.
LAB.001
Largest movements
- Cash -€4,253
down €4,253 (-72.0%), from €5,907 to €1,653
mainly Net result for the year (-€9,468)
- Current investments -€500
down €500 (-86.6%), from €577 to €77
- Deferred charges and accrued income -€194
down €194 (-100.0%), from €194 to €0
- Receivables within one year -€154
down €154 (-4.4%), from €3,456 to €3,303
of which Trade receivables: -€1,242
- Profit (loss) carried forward -€9,468
down €9,468 (-90.3%), from -€10,482 to -€19,950
- Other debts +€3,467
up €3,467, from €0 to €3,467
- Trade debts +€545
up €545 (+155.9%), from €350 to €895
- Tax, wage and social debts +€356
up €356 (+270.3%), from €132 to €487
- Gross operating margin -€17,868
down €17,868, from €10,737 to -€7,131
- Taxes +€1,854
new in 2024: €1,854
- Financial income -€529
down €529 (-99.9%), from €529 to €0
- Other operating charges +€437
up €437, from €0 to €437
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,404 | €5,303 | -€5,101 | -49.0% |
| Fixed assets | 21/28 | €270 | €270 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €10,134 | €5,033 | -€5,101 | -50.3% |
| Amounts receivable within one year | 40/41 | €3,456 | €3,303 | -€154 | -4.4% |
| Trade receivables | 40 | €2,572 | €1,331 | -€1,242 | -48.3% |
| Other amounts receivable | 41 | €884 | €1,972 | +€1,088 | +123.1% |
| Current investments | 50/53 | €577 | €77 | -€500 | -86.6% |
| Cash at bank and in hand | 54/58 | €5,907 | €1,653 | -€4,253 | -72.0% |
| Deferred charges and accrued income | 490/1 | €194 | €0 | -€194 | -100.0% |
| Total equity and liabilities | 10/49 | €10,404 | €5,303 | -€5,101 | -49.0% |
| Equity | 10/15 | €9,923 | €455 | -€9,468 | -95.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,482 | -€19,950 | -€9,468 | -90.3% |
| Amounts payable | 17/49 | €481 | €4,849 | +€4,368 | +907.4% |
| Amounts payable within one year | 42/48 | €481 | €4,849 | +€4,368 | +907.4% |
| Trade debts | 44 | €350 | €895 | +€545 | +155.9% |
| Suppliers | 440/4 | €350 | €895 | +€545 | +155.9% |
| Taxes, remuneration and social security | 45 | €132 | €487 | +€356 | +270.3% |
| Taxes | 450/3 | €132 | €487 | +€356 | +270.3% |
| Other amounts payable | 47/48 | €0 | €3,467 | +€3,467 | |
| Other operating charges | 640/8 | €0 | €437 | +€437 | |
| Gross operating margin | 9900 | €10,737 | -€7,131 | -€17,868 | |
| Operating profit (loss) | 9901 | €10,737 | -€7,569 | -€18,306 | |
| Financial income | 75/76B | €529 | €0 | -€529 | -99.9% |
| Recurring financial income | 75 | €529 | €0 | -€529 | -99.9% |
| Financial charges | 65/66B | €110 | €47 | -€63 | -57.7% |
| Recurring financial charges | 65 | €110 | €47 | -€63 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €11,156 | -€7,615 | -€18,771 | |
| Income taxes | 67/77 | - | €1,854 | +€1,854 | |
| Profit (loss) for the period | 9904 | €11,156 | -€9,468 | -€20,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,156 | -€9,468 | -€20,625 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.