LABCONSORT: 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.
LABCONSORT
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Receivables within one year -€51,263
down €51,263 (-66.4%), from €77,176 to €25,913
of which Trade receivables: -€52,065
- Cash -€17,335
down €17,335 (-69.6%), from €24,920 to €7,585
mainly Current investments (-€70,000) and Debts after one year (-€19,899)
- Receivables after one year -€11,854
down €11,854 (-16.6%), from €71,193 to €59,339
of which Other amounts receivable: -€71,193
- Stocks and contracts +€8,957
up €8,957 (+40.5%), from €22,120 to €31,077
- Trade debts +€21,665
up €21,665 (+76.5%), from €28,332 to €49,997
- Debts after one year -€19,899
down €19,899 (-24.6%), from €81,044 to €61,144
- Profit (loss) carried forward +€13,605
up €13,605 (+23.9%), from €56,910 to €70,515
- Tax, wage and social debts -€5,129
down €5,129 (-39.7%), from €12,928 to €7,800
- Other debts -€3,926
down €3,926 (-100.0%), from €3,926 to €0
- Taxes -€5,089
down €5,089 (-74.7%), from €6,815 to €1,726
- Gross operating margin -€1,269
down €1,269 (-5.2%), from €24,503 to €23,234
- Financial charges +€1,021
up €1,021 (+15.0%), from €6,813 to €7,834
- Depreciation -€377
down €377 (-11.7%), from €3,239 to €2,861
- Financial income +€338
up €338 (+9.5%), from €3,542 to €3,880
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 | €205,242 | €214,508 | +€9,266 | +4.5% |
| Fixed assets | 21/28 | €6,837 | €19,889 | +€13,052 | +190.9% |
| Intangible fixed assets | 21 | €582 | €0 | -€582 | -100.0% |
| Tangible fixed assets | 22/27 | €2,362 | €10,312 | +€7,950 | +336.5% |
| Furniture and vehicles | 24 | €2,362 | €4,771 | +€2,408 | +101.9% |
| Other tangible fixed assets | 26 | - | €5,542 | +€5,542 | |
| Financial fixed assets | 28 | €3,893 | €9,576 | +€5,684 | +146.0% |
| Current assets | 29/58 | €198,405 | €194,619 | -€3,786 | -1.9% |
| Amounts receivable after more than one year | 29 | €71,193 | €59,339 | -€11,854 | -16.6% |
| Trade receivables | 290 | - | €59,339 | +€59,339 | |
| Other amounts receivable | 291 | €71,193 | - | -€71,193 | |
| Stocks and contracts in progress | 3 | €22,120 | €31,077 | +€8,957 | +40.5% |
| Stocks | 30/36 | €22,120 | €31,077 | +€8,957 | +40.5% |
| Amounts receivable within one year | 40/41 | €77,176 | €25,913 | -€51,263 | -66.4% |
| Trade receivables | 40 | €67,887 | €15,822 | -€52,065 | -76.7% |
| Other amounts receivable | 41 | €9,289 | €10,092 | +€803 | +8.6% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €24,920 | €7,585 | -€17,335 | -69.6% |
| Deferred charges and accrued income | 490/1 | €2,996 | €705 | -€2,291 | -76.5% |
| Total equity and liabilities | 10/49 | €205,242 | €214,508 | +€9,266 | +4.5% |
| Equity | 10/15 | €59,910 | €73,515 | +€13,605 | +22.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,910 | €70,515 | +€13,605 | +23.9% |
| Amounts payable | 17/49 | €145,332 | €140,993 | -€4,339 | -3.0% |
| Amounts payable after more than one year | 17 | €81,044 | €61,144 | -€19,899 | -24.6% |
| Financial debts | 170/4 | €81,044 | €61,144 | -€19,899 | -24.6% |
| Amounts payable within one year | 42/48 | €64,288 | €79,848 | +€15,560 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €18,956 | €21,837 | +€2,881 | +15.2% |
| Financial debts | 43 | €145 | €215 | +€69 | +47.6% |
| Credit institutions | 430/8 | €145 | €215 | +€69 | +47.6% |
| Trade debts | 44 | €28,332 | €49,997 | +€21,665 | +76.5% |
| Suppliers | 440/4 | €28,332 | €49,997 | +€21,665 | +76.5% |
| Taxes, remuneration and social security | 45 | €12,928 | €7,800 | -€5,129 | -39.7% |
| Taxes | 450/3 | €12,928 | €7,800 | -€5,129 | -39.7% |
| Other amounts payable | 47/48 | €3,926 | €0 | -€3,926 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,239 | €2,861 | -€377 | -11.7% |
| Other operating charges | 640/8 | €1,001 | €1,087 | +€87 | +8.7% |
| Gross operating margin | 9900 | €24,503 | €23,234 | -€1,269 | -5.2% |
| Operating profit (loss) | 9901 | €20,264 | €19,285 | -€979 | -4.8% |
| Financial income | 75/76B | €3,542 | €3,880 | +€338 | +9.5% |
| Recurring financial income | 75 | €3,542 | €3,880 | +€338 | +9.5% |
| Financial charges | 65/66B | €6,813 | €7,834 | +€1,021 | +15.0% |
| Recurring financial charges | 65 | €6,813 | €7,834 | +€1,021 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €16,993 | €15,331 | -€1,661 | -9.8% |
| Income taxes | 67/77 | €6,815 | €1,726 | -€5,089 | -74.7% |
| Profit (loss) for the period | 9904 | €10,178 | €13,605 | +€3,427 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,178 | €13,605 | +€3,427 | +33.7% |
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 8 October 2026 via checked.be.