LAB ACADEMY: 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 ACADEMY
Largest movements
- Cash +€3,437
up €3,437 (+95.6%), from €3,594 to €7,031
mainly Net result for the year (+€14,400) and Depreciation (+€518)
- Tangible fixed assets -€518
down €518 (-34.3%), from €1,512 to €994
of which Plant, machinery and equipment: -€518
- Receivables within one year +€431
up €431, from €0 to €431
- Profit (loss) carried forward +€14,400
up €14,400 (+28.7%), from -€50,142 to -€35,743
- Other debts -€11,050
down €11,050 (-21.4%), from €51,748 to €40,698
- Gross operating margin +€49,780
up €49,780, from -€34,133 to €15,647
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 | €5,106 | €8,455 | +€3,350 | +65.6% |
| Fixed assets | 21/28 | €1,512 | €994 | -€518 | -34.3% |
| Tangible fixed assets | 22/27 | €1,512 | €994 | -€518 | -34.3% |
| Plant, machinery and equipment | 23 | €1,512 | €994 | -€518 | -34.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €3,594 | €7,462 | +€3,868 | +107.6% |
| Amounts receivable within one year | 40/41 | €0 | €431 | +€431 | |
| Trade receivables | 40 | €0 | €431 | +€431 | |
| Cash at bank and in hand | 54/58 | €3,594 | €7,031 | +€3,437 | +95.6% |
| Total equity and liabilities | 10/49 | €5,106 | €8,455 | +€3,350 | +65.6% |
| Equity | 10/15 | -€46,642 | -€32,243 | +€14,400 | +30.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,142 | -€35,743 | +€14,400 | +28.7% |
| Amounts payable | 17/49 | €51,748 | €40,698 | -€11,050 | -21.4% |
| Amounts payable within one year | 42/48 | €51,748 | €40,698 | -€11,050 | -21.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other amounts payable | 47/48 | €51,748 | €40,698 | -€11,050 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | €518 | +€261 | +101.1% |
| Other operating charges | 640/8 | €737 | €580 | -€157 | -21.3% |
| Gross operating margin | 9900 | -€34,133 | €15,647 | +€49,780 | |
| Operating profit (loss) | 9901 | -€35,127 | €14,550 | +€49,677 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €148 | €150 | +€2 | +1.3% |
| Recurring financial charges | 65 | €148 | €150 | +€2 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,275 | €14,400 | +€49,675 | |
| Profit (loss) for the period | 9904 | -€35,275 | €14,400 | +€49,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,275 | €14,400 | +€49,675 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.