LAB-BROTHERS: 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.
LAB-BROTHERS
Largest movements
- Receivables within one year -€9,260
down €9,260 (-42.1%), from €21,979 to €12,719
of which Trade receivables: -€10,915
- Tangible fixed assets -€3,061
down €3,061 (-12.6%), from €24,220 to €21,159
of which Furniture and vehicles: -€9,667
- Cash -€2,648
down €2,648 (-43.3%), from €6,123 to €3,475
mainly Net result for the year (-€14,112) and Investment in fixed assets (net) (-€8,319)
- Deferred charges and accrued income -€2,406
down €2,406 (-64.8%), from €3,715 to €1,309
- Profit (loss) carried forward -€9,695
new in 2025: -€9,695
- Debts after one year -€7,579
down €7,579 (-34.3%), from €22,077 to €14,498
- Other debts +€6,333
up €6,333 (+187.7%), from €3,373 to €9,706
- Tax, wage and social debts -€5,321
down €5,321 (-98.7%), from €5,390 to €69
of which Taxes: -€2,690
- Reserves -€4,417
down €4,417 (-100.0%), from €4,417 to €0
- Gross operating margin -€20,018
down €20,018 (-88.7%), from €22,560 to €2,543
- Staff costs -€3,903
down €3,903 (-74.2%), from €5,257 to €1,354
- Depreciation +€3,044
up €3,044 (+36.5%), from €8,336 to €11,380
- Taxes -€1,192
down €1,192 (-99.9%), from €1,193 to €1
- Financial charges +€757
up €757 (+32.9%), from €2,306 to €3,063
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 | €56,038 | €38,663 | -€17,375 | -31.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €24,220 | €21,159 | -€3,061 | -12.6% |
| Tangible fixed assets | 22/27 | €24,220 | €21,159 | -€3,061 | -12.6% |
| Plant, machinery and equipment | 23 | €2,007 | €8,613 | +€6,606 | +329.1% |
| Furniture and vehicles | 24 | €22,213 | €12,546 | -€9,667 | -43.5% |
| Current assets | 29/58 | €31,818 | €17,503 | -€14,314 | -45.0% |
| Amounts receivable within one year | 40/41 | €21,979 | €12,719 | -€9,260 | -42.1% |
| Trade receivables | 40 | €17,982 | €7,067 | -€10,915 | -60.7% |
| Other amounts receivable | 41 | €3,998 | €5,652 | +€1,655 | +41.4% |
| Cash at bank and in hand | 54/58 | €6,123 | €3,475 | -€2,648 | -43.3% |
| Deferred charges and accrued income | 490/1 | €3,715 | €1,309 | -€2,406 | -64.8% |
| Total equity and liabilities | 10/49 | €56,038 | €38,663 | -€17,375 | -31.0% |
| Equity | 10/15 | €6,917 | -€7,195 | -€14,112 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,417 | €0 | -€4,417 | -100.0% |
| Distributable reserves | 133 | €4,417 | €0 | -€4,417 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€9,695 | -€9,695 | |
| Amounts payable | 17/49 | €49,121 | €45,858 | -€3,263 | -6.6% |
| Amounts payable after more than one year | 17 | €22,077 | €14,498 | -€7,579 | -34.3% |
| Financial debts | 170/4 | €22,077 | €14,498 | -€7,579 | -34.3% |
| Amounts payable within one year | 42/48 | €27,044 | €30,612 | +€3,568 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €6,623 | €5,682 | -€942 | -14.2% |
| Trade debts | 44 | €11,657 | €15,155 | +€3,498 | +30.0% |
| Suppliers | 440/4 | €11,657 | €15,155 | +€3,498 | +30.0% |
| Taxes, remuneration and social security | 45 | €5,390 | €69 | -€5,321 | -98.7% |
| Taxes | 450/3 | €2,690 | €0 | -€2,690 | -100.0% |
| Remuneration and social security | 454/9 | €2,700 | €69 | -€2,631 | -97.4% |
| Other amounts payable | 47/48 | €3,373 | €9,706 | +€6,333 | +187.7% |
| Accrued charges and deferred income | 492/3 | - | €748 | +€748 | |
| Remuneration, social security and pensions | 62 | €5,257 | €1,354 | -€3,903 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,336 | €11,380 | +€3,044 | +36.5% |
| Other operating charges | 640/8 | €689 | €860 | +€172 | +24.9% |
| Non-recurring operating charges | 66A | €375 | €0 | -€375 | -100.0% |
| Gross operating margin | 9900 | €22,560 | €2,543 | -€20,018 | -88.7% |
| Operating profit (loss) | 9901 | €7,904 | -€11,051 | -€18,955 | |
| Financial income | 75/76B | €12 | €3 | -€9 | -73.2% |
| Recurring financial income | 75 | €12 | €3 | -€9 | -73.2% |
| Financial charges | 65/66B | €2,306 | €3,063 | +€757 | +32.9% |
| Recurring financial charges | 65 | €2,306 | €3,063 | +€757 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €5,610 | -€14,111 | -€19,721 | |
| Income taxes | 67/77 | €1,193 | €1 | -€1,192 | -99.9% |
| Profit (loss) for the period | 9904 | €4,417 | -€14,112 | -€18,529 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,417 | -€14,112 | -€18,529 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.