LAB76: 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.
LAB76
Largest movements
- Stocks and contracts +€24,108
up €24,108 (+44.3%), from €54,455 to €78,563
- Cash +€22,460
up €22,460 (+119%), from €18,838 to €41,298
mainly Debts after one year (+€50,000) and Tax, wage and social debts (+€13,019)
- Receivables within one year +€6,556
up €6,556 (+32.6%), from €20,092 to €26,647
of which Trade receivables: +€6,084
- Tangible fixed assets -€4,110
no longer reported in 2025 (was €4,110)
- Debts after one year +€50,000
up €50,000 (+200%), from €25,000 to €75,000
- Profit (loss) carried forward -€27,140
new in 2025: -€27,140
- Tax, wage and social debts +€13,019
up €13,019 (+51.7%), from €25,175 to €38,194
of which Remuneration and social security: +€10,800
- Trade debts +€9,390
up €9,390 (+106%), from €8,858 to €18,248
- Accrued charges and deferred income +€2,439
up €2,439 (+120%), from €2,026 to €4,465
- Gross operating margin -€30,644
down €30,644, from €8,962 to -€21,682
- Depreciation -€2,232
no longer reported in 2025 (was €2,232)
- Taxes -€1,140
down €1,140 (-91.2%), from €1,251 to €111
- Financial charges +€525
up €525 (+22.9%), from €2,291 to €2,815
- Other operating charges +€515
up €515 (+49.1%), from €1,048 to €1,562
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 | €98,647 | €147,485 | +€48,838 | +49.5% |
| Fixed assets | 21/28 | €4,110 | - | -€4,110 | |
| Tangible fixed assets | 22/27 | €4,110 | - | -€4,110 | |
| Furniture and vehicles | 24 | €4,110 | - | -€4,110 | |
| Current assets | 29/58 | €94,538 | €147,485 | +€52,948 | +56.0% |
| Stocks and contracts in progress | 3 | €54,455 | €78,563 | +€24,108 | +44.3% |
| Stocks | 30/36 | €54,455 | €78,563 | +€24,108 | +44.3% |
| Amounts receivable within one year | 40/41 | €20,092 | €26,647 | +€6,556 | +32.6% |
| Trade receivables | 40 | €19,862 | €25,946 | +€6,084 | +30.6% |
| Other amounts receivable | 41 | €230 | €701 | +€471 | +205% |
| Cash at bank and in hand | 54/58 | €18,838 | €41,298 | +€22,460 | +119% |
| Deferred charges and accrued income | 490/1 | €1,153 | €977 | -€176 | -15.3% |
| Total equity and liabilities | 10/49 | €98,647 | €147,485 | +€48,838 | +49.5% |
| Equity | 10/15 | €31,938 | €4,798 | -€27,140 | -85.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €6,938 | €6,938 | = | 0.0% |
| Distributable reserves | 133 | €6,938 | €6,938 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€27,140 | -€27,140 | |
| Amounts payable | 17/49 | €66,709 | €142,687 | +€75,978 | +114% |
| Amounts payable after more than one year | 17 | €25,000 | €75,000 | +€50,000 | +200% |
| Financial debts | 170/4 | €25,000 | €75,000 | +€50,000 | +200% |
| Amounts payable within one year | 42/48 | €39,683 | €63,222 | +€23,539 | +59.3% |
| Trade debts | 44 | €8,858 | €18,248 | +€9,390 | +106% |
| Suppliers | 440/4 | €8,858 | €18,248 | +€9,390 | +106% |
| Taxes, remuneration and social security | 45 | €25,175 | €38,194 | +€13,019 | +51.7% |
| Taxes | 450/3 | €2,460 | €4,679 | +€2,219 | +90.2% |
| Remuneration and social security | 454/9 | €22,715 | €33,515 | +€10,800 | +47.5% |
| Other amounts payable | 47/48 | €5,650 | €6,780 | +€1,130 | +20.0% |
| Accrued charges and deferred income | 492/3 | €2,026 | €4,465 | +€2,439 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,232 | - | -€2,232 | |
| Other operating charges | 640/8 | €1,048 | €1,562 | +€515 | +49.1% |
| Non-recurring operating charges | 66A | - | €969 | +€969 | |
| Gross operating margin | 9900 | €8,962 | -€21,682 | -€30,644 | |
| Operating profit (loss) | 9901 | €5,682 | -€24,214 | -€29,896 | |
| Financial income | 75/76B | €55 | - | -€55 | |
| Recurring financial income | 75 | €55 | - | -€55 | |
| Financial charges | 65/66B | €2,291 | €2,815 | +€525 | +22.9% |
| Recurring financial charges | 65 | €2,291 | €2,815 | +€525 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €3,447 | -€27,029 | -€30,476 | |
| Income taxes | 67/77 | €1,251 | €111 | -€1,140 | -91.2% |
| Profit (loss) for the period | 9904 | €2,196 | -€27,140 | -€29,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,196 | -€27,140 | -€29,336 |
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 14 October 2026 via checked.be.