LAB COACHING: 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 COACHING
Largest movements
- Cash +€50,115
up €50,115 (+125%), from €40,177 to €90,293
mainly Net result for the year (+€41,988) and Depreciation (+€9,304)
- Tangible fixed assets -€9,304
down €9,304 (-44.5%), from €20,924 to €11,620
of which Furniture and vehicles: -€8,415
- Receivables within one year +€4,922
up €4,922 (+19.1%), from €25,793 to €30,715
of which Other amounts receivable: +€8,692
- Profit (loss) carried forward +€41,988
up €41,988 (+28.0%), from -€149,957 to -€107,969
- Tax, wage and social debts +€2,118
up €2,118 (+9.7%), from €21,876 to €23,995
of which Taxes: +€3,730
- Trade debts +€1,715
up €1,715 (+137%), from €1,254 to €2,970
- Taxes +€13,699
up €13,699 (+602%), from €2,276 to €15,976
- Gross operating margin -€4,402
down €4,402 (-6.1%), from €72,239 to €67,836
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 | €88,443 | €134,265 | +€45,822 | +51.8% |
| Fixed assets | 21/28 | €20,924 | €11,620 | -€9,304 | -44.5% |
| Tangible fixed assets | 22/27 | €20,924 | €11,620 | -€9,304 | -44.5% |
| Land and buildings | 22 | €6,380 | €5,800 | -€580 | -9.1% |
| Furniture and vehicles | 24 | €14,235 | €5,820 | -€8,415 | -59.1% |
| Other tangible fixed assets | 26 | €309 | €0 | -€309 | -100% |
| Current assets | 29/58 | €67,519 | €122,645 | +€55,126 | +81.6% |
| Amounts receivable within one year | 40/41 | €25,793 | €30,715 | +€4,922 | +19.1% |
| Trade receivables | 40 | €25,793 | €22,023 | -€3,770 | -14.6% |
| Other amounts receivable | 41 | - | €8,692 | +€8,692 | |
| Cash at bank and in hand | 54/58 | €40,177 | €90,293 | +€50,115 | +125% |
| Deferred charges and accrued income | 490/1 | €1,549 | €1,638 | +€89 | +5.7% |
| Total equity and liabilities | 10/49 | €88,443 | €134,265 | +€45,822 | +51.8% |
| Equity | 10/15 | €65,313 | €107,301 | +€41,988 | +64.3% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Contributions outside capital | 11 | €123,947 | €123,947 | = | 0.0% |
| Share premium | 1100/10 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €91,323 | €91,323 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,817 | €6,817 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Other | 1319 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €84,506 | €84,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,957 | -€107,969 | +€41,988 | +28.0% |
| Amounts payable | 17/49 | €23,131 | €26,964 | +€3,834 | +16.6% |
| Amounts payable within one year | 42/48 | €23,131 | €26,964 | +€3,834 | +16.6% |
| Trade debts | 44 | €1,254 | €2,970 | +€1,715 | +137% |
| Suppliers | 440/4 | €1,254 | €2,970 | +€1,715 | +137% |
| Taxes, remuneration and social security | 45 | €21,876 | €23,995 | +€2,118 | +9.7% |
| Taxes | 450/3 | €20,265 | €23,995 | +€3,730 | +18.4% |
| Remuneration and social security | 454/9 | €1,612 | €0 | -€1,612 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,293 | €9,304 | +€11 | +0.1% |
| Other operating charges | 640/8 | €710 | €450 | -€260 | -36.6% |
| Gross operating margin | 9900 | €72,239 | €67,836 | -€4,402 | -6.1% |
| Operating profit (loss) | 9901 | €62,236 | €58,082 | -€4,153 | -6.7% |
| Financial income | 75/76B | €89 | €244 | +€155 | +174% |
| Recurring financial income | 75 | €89 | €244 | +€155 | +174% |
| Financial charges | 65/66B | €321 | €363 | +€42 | +13.1% |
| Recurring financial charges | 65 | €321 | €363 | +€42 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €62,004 | €57,964 | -€4,040 | -6.5% |
| Income taxes | 67/77 | €2,276 | €15,976 | +€13,699 | +602% |
| Profit (loss) for the period | 9904 | €59,728 | €41,988 | -€17,739 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,728 | €41,988 | -€17,739 | -29.7% |
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 22 October 2026 via checked.be.