LABARROS: 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.
LABARROS
Largest movements
- Tangible fixed assets -€12,078
down €12,078 (-58.4%), from €20,697 to €8,619
- Financial fixed assets +€2,550
new in 2025: €2,550
- Receivables within one year +€2,520
up €2,520 (+1209.0%), from €208 to €2,729
of which Trade receivables: +€2,729
- Tax, wage and social debts -€21,381
down €21,381 (-91.3%), from €23,422 to €2,041
of which Remuneration and social security: -€23,273
- Trade debts +€5,235
up €5,235 (+150.5%), from €3,477 to €8,712
- Profit (loss) carried forward +€4,938
up €4,938 (+7.2%), from -€68,283 to -€63,345
- Other debts +€4,151
up €4,151 (+9.3%), from €44,477 to €48,628
- Gross operating margin +€20,013
up €20,013, from -€1,250 to €18,764
- Depreciation -€1,356
down €1,356 (-10.1%), from €13,434 to €12,078
- Other operating charges -€470
down €470 (-26.4%), from €1,780 to €1,310
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 | €21,694 | €14,636 | -€7,057 | -32.5% |
| Fixed assets | 21/28 | €20,697 | €11,169 | -€9,528 | -46.0% |
| Tangible fixed assets | 22/27 | €20,697 | €8,619 | -€12,078 | -58.4% |
| Plant, machinery and equipment | 23 | €20,697 | €8,619 | -€12,078 | -58.4% |
| Financial fixed assets | 28 | - | €2,550 | +€2,550 | |
| Current assets | 29/58 | €997 | €3,467 | +€2,470 | +247.7% |
| Amounts receivable within one year | 40/41 | €208 | €2,729 | +€2,520 | +1209.0% |
| Trade receivables | 40 | - | €2,729 | +€2,729 | |
| Other amounts receivable | 41 | €208 | - | -€208 | |
| Cash at bank and in hand | 54/58 | €789 | €738 | -€50 | -6.4% |
| Total equity and liabilities | 10/49 | €21,694 | €14,636 | -€7,057 | -32.5% |
| Equity | 10/15 | -€49,683 | -€44,745 | +€4,938 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,283 | -€63,345 | +€4,938 | +7.2% |
| Amounts payable | 17/49 | €71,376 | €59,381 | -€11,995 | -16.8% |
| Amounts payable within one year | 42/48 | €71,376 | €59,381 | -€11,995 | -16.8% |
| Trade debts | 44 | €3,477 | €8,712 | +€5,235 | +150.5% |
| Suppliers | 440/4 | €3,477 | €8,712 | +€5,235 | +150.5% |
| Taxes, remuneration and social security | 45 | €23,422 | €2,041 | -€21,381 | -91.3% |
| Taxes | 450/3 | €149 | €2,041 | +€1,892 | +1269.3% |
| Remuneration and social security | 454/9 | €23,273 | - | -€23,273 | |
| Other amounts payable | 47/48 | €44,477 | €48,628 | +€4,151 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,434 | €12,078 | -€1,356 | -10.1% |
| Other operating charges | 640/8 | €1,780 | €1,310 | -€470 | -26.4% |
| Gross operating margin | 9900 | -€1,250 | €18,764 | +€20,013 | |
| Operating profit (loss) | 9901 | -€16,463 | €5,376 | +€21,839 | |
| Financial charges | 65/66B | €283 | €438 | +€156 | +55.0% |
| Recurring financial charges | 65 | €283 | €438 | +€156 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,746 | €4,938 | +€21,683 | |
| Profit (loss) for the period | 9904 | -€16,746 | €4,938 | +€21,683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,746 | €4,938 | +€21,683 |
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 3 October 2026 via checked.be.