LAB DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Cash -€6,609
no longer reported in 2025 (was €6,609)
mainly Other debts (-€4,694) and Net result for the year (-€1,293)
- Receivables within one year +€1,022
new in 2025: €1,022
- Other debts -€4,694
down €4,694 (-40.3%), from €11,653 to €6,958
- Profit (loss) carried forward -€1,293
down €1,293 (-9.8%), from -€13,219 to -€14,512
- Trade debts +€400
new in 2025: €400
- Gross operating margin +€924
up €924 (+51.4%), from -€1,796 to -€872
- Other operating charges +€407
new in 2025: €407
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 | €6,609 | €1,022 | -€5,587 | -84.5% |
| Current assets | 29/58 | €6,609 | €1,022 | -€5,587 | -84.5% |
| Amounts receivable within one year | 40/41 | - | €1,022 | +€1,022 | |
| Other amounts receivable | 41 | - | €1,022 | +€1,022 | |
| Cash at bank and in hand | 54/58 | €6,609 | - | -€6,609 | |
| Total equity and liabilities | 10/49 | €6,609 | €1,022 | -€5,587 | -84.5% |
| Equity | 10/15 | -€5,043 | -€6,336 | -€1,293 | -25.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Outside capital | 11 | €8,000 | €8,000 | = | 0.0% |
| Other | 1109/19 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €176 | €176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €176 | €176 | = | 0.0% |
| Reserves not available under the articles | 1311 | €176 | €176 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,219 | -€14,512 | -€1,293 | -9.8% |
| Amounts payable | 17/49 | €11,653 | €7,358 | -€4,295 | -36.9% |
| Amounts payable within one year | 42/48 | €11,653 | €7,358 | -€4,295 | -36.9% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €11,653 | €6,958 | -€4,694 | -40.3% |
| Other operating charges | 640/8 | - | €407 | +€407 | |
| Gross operating margin | 9900 | -€1,796 | -€872 | +€924 | +51.4% |
| Operating profit (loss) | 9901 | -€1,796 | -€1,280 | +€516 | +28.8% |
| Financial charges | 65/66B | - | €13 | +€13 | |
| Recurring financial charges | 65 | - | €13 | +€13 | |
| Profit (loss) for the period before taxes | 9903 | -€1,796 | -€1,293 | +€504 | +28.0% |
| Profit (loss) for the period | 9904 | -€1,796 | -€1,293 | +€504 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,796 | -€1,293 | +€504 | +28.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.