Lab9 Pro: 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.
What changed
Lab9 Pro
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€378,062
2024 · €596,738-€218,676
Equity
€3.2m
2024 · €4.0m-€795,020
Cash
€266,848
2024 · €274,678-€7,830
Balance sheet total
€12.2m
2024 · €14.5m-€2.4m
Largest movements
Assets
- Financial fixed assets -€898,806
down €898,806 (-96.0%), from €936,143 to €37,336
of which Affiliated companies: -€898,847
- Receivables within one year -€821,674
down €821,674 (-10.4%), from €7.9m to €7.1m
of which Trade receivables: -€800,027
- Stocks and contracts -€331,137
down €331,137 (-10.2%), from €3.2m to €2.9m
- Tangible fixed assets -€228,595
down €228,595 (-12.0%), from €1.9m to €1.7m
of which Land and buildings: -€274,236
Equity and liabilities
- Trade debts -€742,210
down €742,210 (-21.8%), from €3.4m to €2.7m
- Profit (loss) carried forward -€452,635
down €452,635 (-15.5%), from €2.9m to €2.5m
- Tax, wage and social debts -€431,779
down €431,779 (-27.7%), from €1.6m to €1.1m
of which Taxes: -€236,818
- Short-term financial debts -€420,151
down €420,151 (-9.5%), from €4.4m to €4.0m
of which Other loans: -€305,949
- Reserves -€288,349
down €288,349 (-30.9%), from €933,840 to €645,491
of which Distributable reserves: -€277,156
Income statement
- Turnover -€1.4m
down €1.4m (-2.9%), from €49.0m to €47.6m
- Goods and materials -€1.4m
down €1.4m (-3.6%), from €39.6m to €38.2m
of which Purchases: -€2.2m
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.
Result 2024
€596,738
Turnover
-€1.4m
Other operating income
-€230,497
Goods and materials
+€1.4m
Services and other goods
-€321,037
Staff costs
+€202,509
Depreciation
-€69,212
Write-downs
+€22,432
Other operating charges
+€41,239
Other operating items
-€8,712
Financial income
-€2,655
Financial charges
+€33,327
Taxes
+€122,041
Result 2025
€378,062
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.
From operations
+€1.0m
Investment
+€526,390
Financing
-€1.6m
Cash 2024
€274,678
From operations (derived)
+€1.0m
Net result for the year
+€378,062
Depreciation
+€724,760
Stocks and contracts
+€331,137
Receivables within one year
+€821,674
Deferred charges and accrued income
-€40,984
Trade debts
-€742,210
Tax, wage and social debts
-€431,779
Other debts
-€240,000
Accrued charges and deferred income
+€242,906
Investment (derived)
+€526,390
Investment in fixed assets (net)
+€526,390
Financing
-€1.6m
Debts after one year
+€6,028
Current portion of long-term debt
+€9,418
Short-term financial debts
-€420,151
Contributions, distributions and other
-€1.2m
Cash 2025
€266,848
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,532,518 | €12,161,711 | -€2.4m | -16.3% |
| Fixed assets | 21/28 | €3,105,169 | €1,854,018 | -€1.3m | -40.3% |
| Intangible fixed assets | 21 | €266,249 | €142,500 | -€123,749 | -46.5% |
| Tangible fixed assets | 22/27 | €1,902,777 | €1,674,182 | -€228,595 | -12.0% |
| Land and buildings | 22 | €274,236 | €0 | -€274,236 | -100.0% |
| Plant, machinery and equipment | 23 | €412,689 | €420,514 | +€7,825 | +1.9% |
| Furniture and vehicles | 24 | €525,755 | €755,888 | +€230,133 | +43.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €690,097 | €497,780 | -€192,317 | -27.9% |
| Financial fixed assets | 28 | €936,143 | €37,336 | -€898,806 | -96.0% |
| Affiliated companies | 280/1 | €898,847 | €0 | -€898,847 | -100.0% |
| Participating interests | 280 | €898,847 | €0 | -€898,847 | -100.0% |
| Other financial fixed assets | 284/8 | €37,296 | €37,336 | +€41 | +0.1% |
| Amounts receivable and cash guarantees | 285/8 | €37,296 | €37,336 | +€41 | +0.1% |
| Current assets | 29/58 | €11,427,349 | €10,307,693 | -€1.1m | -9.8% |
| Stocks and contracts in progress | 3 | €3,233,808 | €2,902,671 | -€331,137 | -10.2% |
| Stocks | 30/36 | €3,233,808 | €2,902,671 | -€331,137 | -10.2% |
| Goods purchased for resale | 34 | €3,233,808 | €2,902,671 | -€331,137 | -10.2% |
| Amounts receivable within one year | 40/41 | €7,893,659 | €7,071,986 | -€821,674 | -10.4% |
| Trade receivables | 40 | €7,813,439 | €7,013,412 | -€800,027 | -10.2% |
| Other amounts receivable | 41 | €80,220 | €58,574 | -€21,646 | -27.0% |
| Cash at bank and in hand | 54/58 | €274,678 | €266,848 | -€7,830 | -2.9% |
| Deferred charges and accrued income | 490/1 | €25,204 | €66,188 | +€40,984 | +162.6% |
| Total equity and liabilities | 10/49 | €14,532,518 | €12,161,711 | -€2.4m | -16.3% |
| Equity | 10/15 | €4,024,114 | €3,229,094 | -€795,020 | -19.8% |
| Contributions | 10/11 | €175,000 | €120,964 | -€54,036 | -30.9% |
| Capital | 10 | €175,000 | €120,964 | -€54,036 | -30.9% |
| Issued capital | 100 | €175,000 | €120,964 | -€54,036 | -30.9% |
| Reserves | 13 | €933,840 | €645,491 | -€288,349 | -30.9% |
| Non-distributable reserves | 130/1 | €17,500 | €12,096 | -€5,404 | -30.9% |
| Legal reserve | 130 | €17,500 | €12,096 | -€5,404 | -30.9% |
| Tax-exempt reserves | 132 | €18,750 | €12,960 | -€5,790 | -30.9% |
| Distributable reserves | 133 | €897,590 | €620,434 | -€277,156 | -30.9% |
| Profit (loss) carried forward | 14 | €2,915,275 | €2,462,640 | -€452,635 | -15.5% |
| Amounts payable | 17/49 | €10,508,403 | €8,932,617 | -€1.6m | -15.0% |
| Amounts payable after more than one year | 17 | €219,773 | €225,802 | +€6,028 | +2.7% |
| Financial debts | 170/4 | €219,773 | €225,802 | +€6,028 | +2.7% |
| Credit institutions | 173 | €219,773 | €225,802 | +€6,028 | +2.7% |
| Amounts payable within one year | 42/48 | €9,747,130 | €7,922,409 | -€1.8m | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €117,722 | €127,140 | +€9,418 | +8.0% |
| Financial debts | 43 | €4,424,357 | €4,004,206 | -€420,151 | -9.5% |
| Credit institutions | 430/8 | €230,000 | €115,798 | -€114,202 | -49.7% |
| Other loans | 439 | €4,194,357 | €3,888,408 | -€305,949 | -7.3% |
| Trade debts | 44 | €3,404,851 | €2,662,641 | -€742,210 | -21.8% |
| Suppliers | 440/4 | €3,404,851 | €2,662,641 | -€742,210 | -21.8% |
| Taxes, remuneration and social security | 45 | €1,560,200 | €1,128,421 | -€431,779 | -27.7% |
| Taxes | 450/3 | €816,424 | €579,606 | -€236,818 | -29.0% |
| Remuneration and social security | 454/9 | €743,776 | €548,816 | -€194,961 | -26.2% |
| Other amounts payable | 47/48 | €240,000 | €0 | -€240,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €541,500 | €784,406 | +€242,906 | +44.9% |
| Operating income | 70/76A | €49,753,699 | €48,084,821 | -€1.7m | -3.4% |
| Turnover | 70 | €49,030,955 | €47,593,242 | -€1.4m | -2.9% |
| Other operating income | 74 | €698,541 | €468,044 | -€230,497 | -33.0% |
| Non-recurring operating income | 76A | €24,203 | €23,535 | -€668 | -2.8% |
| Operating charges | 60/66A | €49,257,810 | €47,960,320 | -€1.3m | -2.6% |
| Goods for resale, raw materials and consumables | 60 | €39,598,071 | €38,168,466 | -€1.4m | -3.6% |
| Purchases | 600/8 | €40,039,481 | €37,837,330 | -€2.2m | -5.5% |
| Change in stocks: decrease (increase) | 609 | -€441,410 | €331,137 | +€772,547 | |
| Services and other goods | 61 | €3,230,497 | €3,551,533 | +€321,037 | +9.9% |
| Remuneration, social security and pensions | 62 | €5,485,829 | €5,283,320 | -€202,509 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655,548 | €724,760 | +€69,212 | +10.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €207,825 | €185,392 | -€22,432 | -10.8% |
| Other operating charges | 640/8 | €76,065 | €34,826 | -€41,239 | -54.2% |
| Non-recurring operating charges | 66A | €3,977 | €12,021 | +€8,044 | +202.3% |
| Operating profit (loss) | 9901 | €495,889 | €124,501 | -€371,388 | -74.9% |
| Financial income | 75/76B | €509,069 | €506,414 | -€2,655 | -0.5% |
| Recurring financial income | 75 | €509,069 | €506,414 | -€2,655 | -0.5% |
| Income from financial fixed assets | 750 | €430,000 | €430,000 | = | 0.0% |
| Income from current assets | 751 | €40 | €41 | +€0 | +0.4% |
| Other financial income | 752/9 | €79,029 | €76,373 | -€2,655 | -3.4% |
| Financial charges | 65/66B | €205,560 | €172,233 | -€33,327 | -16.2% |
| Recurring financial charges | 65 | €205,560 | €172,233 | -€33,327 | -16.2% |
| Debt charges | 650 | €184,914 | €158,261 | -€26,653 | -14.4% |
| Other financial charges | 652/9 | €20,646 | €13,972 | -€6,674 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €799,398 | €458,682 | -€340,716 | -42.6% |
| Income taxes | 67/77 | €202,660 | €80,619 | -€122,041 | -60.2% |
| Taxes | 670/3 | €202,660 | €80,619 | -€122,041 | -60.2% |
| Profit (loss) for the period | 9904 | €596,738 | €378,062 | -€218,676 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €596,738 | €378,062 | -€218,676 | -36.6% |
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.