LabEB: 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.
LabEB
Largest movements
- Receivables within one year -€86,059
down €86,059 (-83.4%), from €103,159 to €17,100
of which Other amounts receivable: -€103,159
- Current investments +€59,528
up €59,528 (+87.5%), from €68,039 to €127,568
- Deferred charges and accrued income +€47,763
up €47,763 (+78.4%), from €60,943 to €108,706
- Tangible fixed assets +€18,994
up €18,994 (+40.1%), from €47,320 to €66,314
- Cash -€15,397
down €15,397 (-86.1%), from €17,890 to €2,492
mainly Contributions, distributions and other (-€386,980) and Current investments (-€59,528)
- Profit (loss) carried forward -€245,156
down €245,156 (-100.0%), from €245,180 to €23
- Other debts +€229,340
new in 2025: €229,340
- Tax, wage and social debts +€19,943
new in 2025: €19,943
- Debts after one year +€18,432
up €18,432 (+51.3%), from €35,927 to €54,359
- Gross operating margin +€95,328
up €95,328 (+79.6%), from €119,761 to €215,089
- Other operating charges +€30,147
up €30,147 (+8439.3%), from €357 to €30,504
- Taxes +€18,641
up €18,641 (+83.1%), from €22,441 to €41,081
- Depreciation -€12,080
down €12,080 (-93.5%), from €12,922 to €842
- Financial income -€10,121
down €10,121 (-75.7%), from €13,374 to €3,253
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 | €297,350 | €322,180 | +€24,830 | +8.4% |
| Fixed assets | 21/28 | €47,320 | €66,314 | +€18,994 | +40.1% |
| Tangible fixed assets | 22/27 | €47,320 | €66,314 | +€18,994 | +40.1% |
| Furniture and vehicles | 24 | €47,320 | €66,314 | +€18,994 | +40.1% |
| Current assets | 29/58 | €250,030 | €255,866 | +€5,836 | +2.3% |
| Amounts receivable within one year | 40/41 | €103,159 | €17,100 | -€86,059 | -83.4% |
| Trade receivables | 40 | - | €17,100 | +€17,100 | |
| Other amounts receivable | 41 | €103,159 | - | -€103,159 | |
| Current investments | 50/53 | €68,039 | €127,568 | +€59,528 | +87.5% |
| Cash at bank and in hand | 54/58 | €17,890 | €2,492 | -€15,397 | -86.1% |
| Deferred charges and accrued income | 490/1 | €60,943 | €108,706 | +€47,763 | +78.4% |
| Total equity and liabilities | 10/49 | €297,350 | €322,180 | +€24,830 | +8.4% |
| Equity | 10/15 | €249,180 | €4,023 | -€245,156 | -98.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €245,180 | €23 | -€245,156 | -100.0% |
| Amounts payable | 17/49 | €48,171 | €318,157 | +€269,986 | +560.5% |
| Amounts payable after more than one year | 17 | €35,927 | €54,359 | +€18,432 | +51.3% |
| Financial debts | 170/4 | €35,927 | €54,359 | +€18,432 | +51.3% |
| Amounts payable within one year | 42/48 | €12,244 | €262,522 | +€250,279 | +2044.1% |
| Current portion of amounts payable after more than one year | 42 | €12,032 | €12,431 | +€399 | +3.3% |
| Trade debts | 44 | €212 | €808 | +€596 | +281.8% |
| Suppliers | 440/4 | €212 | €808 | +€596 | +281.8% |
| Taxes, remuneration and social security | 45 | - | €19,943 | +€19,943 | |
| Taxes | 450/3 | - | €19,943 | +€19,943 | |
| Other amounts payable | 47/48 | - | €229,340 | +€229,340 | |
| Accrued charges and deferred income | 492/3 | - | €1,276 | +€1,276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,922 | €842 | -€12,080 | -93.5% |
| Other operating charges | 640/8 | €357 | €30,504 | +€30,147 | +8439.3% |
| Gross operating margin | 9900 | €119,761 | €215,089 | +€95,328 | +79.6% |
| Operating profit (loss) | 9901 | €106,481 | €183,743 | +€77,262 | +72.6% |
| Financial income | 75/76B | €13,374 | €3,253 | -€10,121 | -75.7% |
| Recurring financial income | 75 | €13,374 | €3,253 | -€10,121 | -75.7% |
| Financial charges | 65/66B | €2,465 | €4,091 | +€1,626 | +66.0% |
| Recurring financial charges | 65 | €2,465 | €4,091 | +€1,626 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €117,390 | €182,904 | +€65,514 | +55.8% |
| Income taxes | 67/77 | €22,441 | €41,081 | +€18,641 | +83.1% |
| Profit (loss) for the period | 9904 | €94,950 | €141,823 | +€46,874 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,950 | €141,823 | +€46,874 | +49.4% |
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.