LAB101: 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.
LAB101
Largest movements
- Cash +€8,584
up €8,584 (+58.7%), from €14,630 to €23,213
mainly Net result for the year (+€20,332) and Debts after one year (+€14,000)
- Tangible fixed assets +€4,700
up €4,700 (+58.0%), from €8,106 to €12,806
of which Plant, machinery and equipment: +€6,093
- Receivables within one year -€1,627
down €1,627 (-15.6%), from €10,395 to €8,768
of which Trade receivables: -€5,801
- Reserves +€14,230
up €14,230 (+143%), from €9,960 to €24,191
of which Distributable reserves: +€14,230
- Debts after one year +€14,000
new in 2025: €14,000
- Contributions -€12,174
down €12,174 (-98.2%), from €12,400 to €226
- Trade debts -€2,403
down €2,403 (-72.5%), from €3,315 to €912
of which Bills of exchange payable: -€2,481
- Tax, wage and social debts -€2,222
down €2,222 (-72.1%), from €3,082 to €860
of which Taxes: -€2,222
- Gross operating margin +€19,668
up €19,668 (+120%), from €16,419 to €36,086
- Taxes +€8,440
up €8,440 (+526%), from €1,604 to €10,044
- Depreciation +€2,446
up €2,446 (+85.6%), from €2,859 to €5,305
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 | €33,631 | €45,288 | +€11,657 | +34.7% |
| Fixed assets | 21/28 | €8,606 | €13,306 | +€4,700 | +54.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,106 | €12,806 | +€4,700 | +58.0% |
| Plant, machinery and equipment | 23 | €5,671 | €11,764 | +€6,093 | +107% |
| Furniture and vehicles | 24 | €2,435 | €1,042 | -€1,393 | -57.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €25,025 | €31,982 | +€6,957 | +27.8% |
| Amounts receivable within one year | 40/41 | €10,395 | €8,768 | -€1,627 | -15.6% |
| Trade receivables | 40 | €10,097 | €4,296 | -€5,801 | -57.5% |
| Other amounts receivable | 41 | €298 | €4,473 | +€4,174 | +1,399% |
| Cash at bank and in hand | 54/58 | €14,630 | €23,213 | +€8,584 | +58.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €33,631 | €45,288 | +€11,657 | +34.7% |
| Equity | 10/15 | €22,360 | €24,417 | +€2,057 | +9.2% |
| Contributions | 10/11 | €12,400 | €226 | -€12,174 | -98.2% |
| Reserves | 13 | €9,960 | €24,191 | +€14,230 | +143% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,960 | €24,191 | +€14,230 | +143% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €11,271 | €20,871 | +€9,600 | +85.2% |
| Amounts payable after more than one year | 17 | - | €14,000 | +€14,000 | |
| Financial debts | 170/4 | - | €14,000 | +€14,000 | |
| Amounts payable within one year | 42/48 | €11,271 | €6,817 | -€4,454 | -39.5% |
| Trade debts | 44 | €3,315 | €912 | -€2,403 | -72.5% |
| Suppliers | 440/4 | €835 | €912 | +€77 | +9.3% |
| Bills of exchange payable | 441 | €2,481 | €0 | -€2,481 | -100% |
| Taxes, remuneration and social security | 45 | €3,082 | €860 | -€2,222 | -72.1% |
| Taxes | 450/3 | €3,082 | €860 | -€2,222 | -72.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €4,874 | €5,044 | +€171 | +3.5% |
| Accrued charges and deferred income | 492/3 | - | €54 | +€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,859 | €5,305 | +€2,446 | +85.6% |
| Other operating charges | 640/8 | €740 | €505 | -€235 | -31.7% |
| Gross operating margin | 9900 | €16,419 | €36,086 | +€19,668 | +120% |
| Operating profit (loss) | 9901 | €12,820 | €30,276 | +€17,456 | +136% |
| Financial income | 75/76B | €0 | €250 | +€250 | +113,595% |
| Recurring financial income | 75 | €0 | €250 | +€250 | +113,595% |
| Financial charges | 65/66B | €133 | €151 | +€19 | +14.0% |
| Recurring financial charges | 65 | €133 | €151 | +€19 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €12,688 | €30,375 | +€17,688 | +139% |
| Income taxes | 67/77 | €1,604 | €10,044 | +€8,440 | +526% |
| Profit (loss) for the period | 9904 | €11,083 | €20,332 | +€9,248 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,083 | €20,332 | +€9,248 | +83.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.