LAB-V: 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-V
Largest movements
- Cash -€2,363
down €2,363 (-93.2%), from €2,536 to €173
mainly Tax, wage and social debts (-€3,169) and Investment in fixed assets (net) (-€2,268)
- Deferred charges and accrued income -€2,132
down €2,132 (-92.6%), from €2,302 to €170
- Tangible fixed assets +€1,621
up €1,621 (+74.0%), from €2,189 to €3,810
of which Furniture and vehicles: +€1,652
- Receivables within one year -€1,332
down €1,332 (-14.8%), from €8,988 to €7,655
of which Trade receivables: -€972
- Tax, wage and social debts -€3,169
down €3,169 (-59.0%), from €5,370 to €2,201
- Trade debts -€2,031
down €2,031 (-94.0%), from €2,160 to €129
- Other debts +€560
up €560 (+11.5%), from €4,880 to €5,440
- Profit (loss) carried forward +€427
up €427 (+10.5%), from €4,055 to €4,482
- Gross operating margin +€6,365
up €6,365, from -€4,671 to €1,694
- Financial charges +€345
up €345, from -€163 to €182
- Financial income +€109
up €109 (+3401.9%), from €3 to €112
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 | €16,515 | €12,308 | -€4,207 | -25.5% |
| Fixed assets | 21/28 | €2,689 | €4,310 | +€1,621 | +60.3% |
| Tangible fixed assets | 22/27 | €2,189 | €3,810 | +€1,621 | +74.0% |
| Plant, machinery and equipment | 23 | €31 | €0 | -€31 | -100.0% |
| Furniture and vehicles | 24 | €2,158 | €3,810 | +€1,652 | +76.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €13,826 | €7,998 | -€5,827 | -42.1% |
| Amounts receivable within one year | 40/41 | €8,988 | €7,655 | -€1,332 | -14.8% |
| Trade receivables | 40 | €8,628 | €7,655 | -€972 | -11.3% |
| Other amounts receivable | 41 | €360 | €0 | -€360 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,536 | €173 | -€2,363 | -93.2% |
| Deferred charges and accrued income | 490/1 | €2,302 | €170 | -€2,132 | -92.6% |
| Total equity and liabilities | 10/49 | €16,515 | €12,308 | -€4,207 | -25.5% |
| Equity | 10/15 | €4,105 | €4,532 | +€427 | +10.4% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,055 | €4,482 | +€427 | +10.5% |
| Amounts payable | 17/49 | €12,410 | €7,776 | -€4,634 | -37.3% |
| Amounts payable within one year | 42/48 | €12,410 | €7,776 | -€4,634 | -37.3% |
| Financial debts | 43 | €0 | €6 | +€6 | |
| Credit institutions | 430/8 | €0 | €6 | +€6 | |
| Trade debts | 44 | €2,160 | €129 | -€2,031 | -94.0% |
| Suppliers | 440/4 | €2,160 | €129 | -€2,031 | -94.0% |
| Taxes, remuneration and social security | 45 | €5,370 | €2,201 | -€3,169 | -59.0% |
| Taxes | 450/3 | €5,370 | €2,201 | -€3,169 | -59.0% |
| Other amounts payable | 47/48 | €4,880 | €5,440 | +€560 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | €647 | +€46 | +7.6% |
| Other operating charges | 640/8 | €517 | €520 | +€2 | +0.5% |
| Gross operating margin | 9900 | -€4,671 | €1,694 | +€6,365 | |
| Operating profit (loss) | 9901 | -€5,789 | €527 | +€6,316 | |
| Financial income | 75/76B | €3 | €112 | +€109 | +3401.9% |
| Recurring financial income | 75 | €3 | €112 | +€109 | +3401.9% |
| Financial charges | 65/66B | -€163 | €182 | +€345 | |
| Recurring financial charges | 65 | -€163 | €182 | +€345 | |
| Profit (loss) for the period before taxes | 9903 | -€5,623 | €457 | +€6,080 | |
| Income taxes | 67/77 | €0 | €30 | +€30 | |
| Profit (loss) for the period | 9904 | -€5,623 | €427 | +€6,051 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,623 | €427 | +€6,051 |
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 5 October 2026 via checked.be.