LAB 360: 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 360
Largest movements
- Receivables within one year -€44,811
down €44,811 (-69.4%), from €64,591 to €19,780
of which Other amounts receivable: -€33,771
- Cash +€26,502
up €26,502 (+35.7%), from €74,186 to €100,688
mainly Receivables within one year (+€44,811) and Net result for the year (+€15,378)
- Current investments +€3,368
up €3,368 (+3.6%), from €93,681 to €97,049
- Tangible fixed assets -€2,526
down €2,526 (-47.1%), from €5,366 to €2,840
of which Furniture and vehicles: -€2,262
- Reserves -€29,700
down €29,700 (-26.3%), from €112,760 to €83,060
- Tax, wage and social debts +€11,424
new in 2025: €11,424
- Gross operating margin +€7,596
up €7,596 (+43.8%), from €17,354 to €24,950
- Taxes +€3,128
up €3,128 (+66.1%), from €4,731 to €7,859
- Financial charges +€1,095
up €1,095 (+349%), from €314 to €1,409
- Financial income -€1,094
down €1,094 (-25.0%), from €4,374 to €3,280
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 | €240,077 | €222,948 | -€17,129 | -7.1% |
| Fixed assets | 21/28 | €5,366 | €2,840 | -€2,526 | -47.1% |
| Tangible fixed assets | 22/27 | €5,366 | €2,840 | -€2,526 | -47.1% |
| Plant, machinery and equipment | 23 | €369 | €105 | -€264 | -71.5% |
| Furniture and vehicles | 24 | €4,997 | €2,735 | -€2,262 | -45.3% |
| Current assets | 29/58 | €234,711 | €220,108 | -€14,603 | -6.2% |
| Amounts receivable within one year | 40/41 | €64,591 | €19,780 | -€44,811 | -69.4% |
| Trade receivables | 40 | €21,423 | €10,383 | -€11,040 | -51.5% |
| Other amounts receivable | 41 | €43,168 | €9,397 | -€33,771 | -78.2% |
| Current investments | 50/53 | €93,681 | €97,049 | +€3,368 | +3.6% |
| Cash at bank and in hand | 54/58 | €74,186 | €100,688 | +€26,502 | +35.7% |
| Deferred charges and accrued income | 490/1 | €2,253 | €2,591 | +€338 | +15.0% |
| Total equity and liabilities | 10/49 | €240,077 | €222,948 | -€17,129 | -7.1% |
| Equity | 10/15 | €239,340 | €209,718 | -€29,622 | -12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,760 | €83,060 | -€29,700 | -26.3% |
| Distributable reserves | 133 | €112,760 | €83,060 | -€29,700 | -26.3% |
| Profit (loss) carried forward | 14 | €120,380 | €120,458 | +€78 | +0.1% |
| Amounts payable | 17/49 | €737 | €13,230 | +€12,493 | +1,695% |
| Amounts payable within one year | 42/48 | €737 | €13,230 | +€12,493 | +1,695% |
| Trade debts | 44 | €737 | €1,806 | +€1,069 | +145% |
| Suppliers | 440/4 | €737 | €1,806 | +€1,069 | +145% |
| Taxes, remuneration and social security | 45 | - | €11,424 | +€11,424 | |
| Taxes | 450/3 | - | €11,424 | +€11,424 | |
| Non-recurring operating income | 76A | - | €4,694 | +€4,694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,534 | €2,526 | -€8 | -0.3% |
| Other operating charges | 640/8 | €1,172 | €1,058 | -€114 | -9.7% |
| Gross operating margin | 9900 | €17,354 | €24,950 | +€7,596 | +43.8% |
| Operating profit (loss) | 9901 | €13,648 | €21,366 | +€7,718 | +56.6% |
| Financial income | 75/76B | €4,374 | €3,280 | -€1,094 | -25.0% |
| Recurring financial income | 75 | €4,374 | €3,280 | -€1,094 | -25.0% |
| Financial charges | 65/66B | €314 | €1,409 | +€1,095 | +349% |
| Recurring financial charges | 65 | €314 | €1,409 | +€1,095 | +349% |
| Profit (loss) for the period before taxes | 9903 | €17,708 | €23,237 | +€5,529 | +31.2% |
| Income taxes | 67/77 | €4,731 | €7,859 | +€3,128 | +66.1% |
| Profit (loss) for the period | 9904 | €12,977 | €15,378 | +€2,401 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,977 | €15,378 | +€2,401 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.