LABAN: 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
LABAN
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€15,432
2024 · -€32,367+€47,799
Equity
€1.3m
2024 · €1.3m+€15,432
Cash
€5,148
2024 · €9,356-€4,209
Balance sheet total
€1.3m
2024 · €1.4m-€3,371
Largest movements
Assets
- Receivables within one year +€15,193
up €15,193 (+1164.3%), from €1,305 to €16,498
- Tangible fixed assets -€14,396
down €14,396 (-73.3%), from €19,631 to €5,235
Equity and liabilities
- Profit (loss) carried forward +€15,432
up €15,432 (+24.6%), from -€62,792 to -€47,359
Income statement
- Gross operating margin +€47,547
up €47,547, from -€16,723 to €30,824
- Financial income +€908
new in 2025: €908
- Other operating charges +€377
up €377 (+40.0%), from €943 to €1,320
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
-€32,367
Gross operating margin
+€47,547
Depreciation
-€217
Other operating charges
-€377
Financial income
+€908
Financial charges
+€104
Taxes
-€166
Result 2025
€15,432
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
+€8,117
Investment
€0
Financing
-€12,326
Cash 2024
€9,356
From operations (derived)
+€8,117
Net result for the year
+€15,432
Depreciation
+€14,396
Receivables within one year
-€15,193
Deferred charges and accrued income
-€40
Trade debts
+€1,531
Tax, wage and social debts
-€777
Other debts
-€7,146
Accrued charges and deferred income
-€85
Financing
-€12,326
Debts after one year
-€3,101
Current portion of long-term debt
-€9,225
Cash 2025
€5,148
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,350,580 | €1,347,209 | -€3,371 | -0.2% |
| Fixed assets | 21/28 | €1,338,631 | €1,324,235 | -€14,396 | -1.1% |
| Tangible fixed assets | 22/27 | €19,631 | €5,235 | -€14,396 | -73.3% |
| Furniture and vehicles | 24 | €19,631 | €5,235 | -€14,396 | -73.3% |
| Financial fixed assets | 28 | €1,319,000 | €1,319,000 | = | 0.0% |
| Current assets | 29/58 | €11,949 | €22,974 | +€11,025 | +92.3% |
| Amounts receivable within one year | 40/41 | €1,305 | €16,498 | +€15,193 | +1164.3% |
| Other amounts receivable | 41 | €1,305 | €16,498 | +€15,193 | +1164.3% |
| Cash at bank and in hand | 54/58 | €9,356 | €5,148 | -€4,209 | -45.0% |
| Deferred charges and accrued income | 490/1 | €1,288 | €1,328 | +€40 | +3.1% |
| Total equity and liabilities | 10/49 | €1,350,580 | €1,347,209 | -€3,371 | -0.2% |
| Equity | 10/15 | €1,266,231 | €1,281,664 | +€15,432 | +1.2% |
| Contributions | 10/11 | €1,329,000 | €1,329,000 | = | 0.0% |
| Reserves | 13 | €23 | €23 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23 | €23 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23 | €23 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,792 | -€47,359 | +€15,432 | +24.6% |
| Amounts payable | 17/49 | €84,349 | €65,545 | -€18,803 | -22.3% |
| Amounts payable after more than one year | 17 | €3,101 | €0 | -€3,101 | -100.0% |
| Financial debts | 170/4 | €3,101 | €0 | -€3,101 | -100.0% |
| Amounts payable within one year | 42/48 | €79,163 | €63,545 | -€15,617 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €12,326 | €3,101 | -€9,225 | -74.8% |
| Trade debts | 44 | €1,509 | €3,040 | +€1,531 | +101.5% |
| Suppliers | 440/4 | €1,509 | €3,040 | +€1,531 | +101.5% |
| Taxes, remuneration and social security | 45 | €4,668 | €3,891 | -€777 | -16.6% |
| Taxes | 450/3 | €1,902 | €3,891 | +€1,989 | +104.6% |
| Remuneration and social security | 454/9 | €2,766 | €0 | -€2,766 | -100.0% |
| Other amounts payable | 47/48 | €60,660 | €53,514 | -€7,146 | -11.8% |
| Accrued charges and deferred income | 492/3 | €2,085 | €2,000 | -€85 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,179 | €14,396 | +€217 | +1.5% |
| Other operating charges | 640/8 | €943 | €1,320 | +€377 | +40.0% |
| Gross operating margin | 9900 | -€16,723 | €30,824 | +€47,547 | |
| Operating profit (loss) | 9901 | -€31,845 | €15,108 | +€46,953 | |
| Financial income | 75/76B | - | €908 | +€908 | |
| Recurring financial income | 75 | - | €908 | +€908 | |
| Financial charges | 65/66B | €363 | €258 | -€104 | -28.8% |
| Recurring financial charges | 65 | €363 | €258 | -€104 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,207 | €15,758 | +€47,965 | |
| Income taxes | 67/77 | €160 | €325 | +€166 | +103.8% |
| Profit (loss) for the period | 9904 | -€32,367 | €15,432 | +€47,799 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,367 | €15,432 | +€47,799 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.