LABB: 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.
LABB
Largest movements
- Receivables within one year -€2,890
down €2,890 (-2.3%), from €125,908 to €123,018
- Tax, wage and social debts -€5,151
down €5,151 (-66.7%), from €7,721 to €2,570
of which Remuneration and social security: -€5,227
- Reserves +€2,500
up €2,500 (+7.2%), from €34,709 to €37,209
of which Distributable reserves: +€2,500
- Gross operating margin +€929
up €929 (+16.2%), from €5,719 to €6,648
- Other operating charges +€400
new in 2025: €400
- Financial charges +€258
up €258 (+12.9%), from €1,997 to €2,255
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,908 | €123,018 | -€2,890 | -2.3% |
| Current assets | 29/58 | €125,908 | €123,018 | -€2,890 | -2.3% |
| Amounts receivable within one year | 40/41 | €125,908 | €123,018 | -€2,890 | -2.3% |
| Other amounts receivable | 41 | €125,908 | €123,018 | -€2,890 | -2.3% |
| Total equity and liabilities | 10/49 | €125,908 | €123,018 | -€2,890 | -2.3% |
| Equity | 10/15 | €107,978 | €110,655 | +€2,677 | +2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €34,709 | €37,209 | +€2,500 | +7.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,250 | €26,250 | = | 0.0% |
| Distributable reserves | 133 | €6,600 | €9,100 | +€2,500 | +37.9% |
| Profit (loss) carried forward | 14 | €54,677 | €54,854 | +€177 | +0.3% |
| Amounts payable | 17/49 | €17,930 | €12,363 | -€5,567 | -31.0% |
| Amounts payable within one year | 42/48 | €17,930 | €12,363 | -€5,567 | -31.0% |
| Financial debts | 43 | €9,488 | €9,393 | -€95 | -1.0% |
| Credit institutions | 430/8 | €9,488 | €9,393 | -€95 | -1.0% |
| Trade debts | 44 | €721 | €400 | -€321 | -44.5% |
| Suppliers | 440/4 | €721 | €400 | -€321 | -44.5% |
| Taxes, remuneration and social security | 45 | €7,721 | €2,570 | -€5,151 | -66.7% |
| Taxes | 450/3 | €2,494 | €2,570 | +€76 | +3.0% |
| Remuneration and social security | 454/9 | €5,227 | - | -€5,227 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €5,719 | €6,648 | +€929 | +16.2% |
| Operating profit (loss) | 9901 | €5,719 | €6,248 | +€529 | +9.2% |
| Financial charges | 65/66B | €1,997 | €2,255 | +€258 | +12.9% |
| Recurring financial charges | 65 | €1,997 | €2,255 | +€258 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €3,722 | €3,993 | +€271 | +7.3% |
| Income taxes | 67/77 | €1,254 | €1,316 | +€62 | +4.9% |
| Profit (loss) for the period | 9904 | €2,468 | €2,677 | +€209 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,468 | €2,677 | +€209 | +8.5% |
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 7 October 2026 via checked.be.