LABEYE CONSULTING: what changed
Two financial 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.
LABEYE CONSULTING
Largest movements
- Cash +€127,645
up €127,645 (+131%), from €97,085 to €224,730
mainly Net result for the year (+€91,892) and Current investments (+€29,000)
- Current investments -€29,000
down €29,000 (-48.3%), from €60,000 to €31,000
- Receivables within one year +€3,879
up €3,879 (+23.0%), from €16,829 to €20,708
of which Other amounts receivable: +€3,341
- Reserves +€91,892
up €91,892 (+73.5%), from €125,015 to €216,907
- Tax, wage and social debts +€6,097
up €6,097 (+12.9%), from €47,278 to €53,375
- Financial income +€3,066
up €3,066 (+9,104%), from €34 to €3,100
- Gross operating margin -€1,805
down €1,805 (-1.4%), from €131,403 to €129,598
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.
Derived cash bridge
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 | €179,812 | €279,965 | +€100,152 | +55.7% |
| Fixed assets | 21/28 | €931 | €577 | -€355 | -38.1% |
| Tangible fixed assets | 22/27 | €931 | €577 | -€355 | -38.1% |
| Other tangible fixed assets | 26 | €931 | €577 | -€355 | -38.1% |
| Current assets | 29/58 | €178,881 | €279,388 | +€100,507 | +56.2% |
| Amounts receivable within one year | 40/41 | €16,829 | €20,708 | +€3,879 | +23.0% |
| Trade receivables | 40 | €16,819 | €17,357 | +€538 | +3.2% |
| Other amounts receivable | 41 | €10 | €3,351 | +€3,341 | +33,990% |
| Current investments | 50/53 | €60,000 | €31,000 | -€29,000 | -48.3% |
| Cash at bank and in hand | 54/58 | €97,085 | €224,730 | +€127,645 | +131% |
| Deferred charges and accrued income | 490/1 | €4,967 | €2,950 | -€2,018 | -40.6% |
| Total equity and liabilities | 10/49 | €179,812 | €279,965 | +€100,152 | +55.7% |
| Equity | 10/15 | €128,015 | €219,907 | +€91,892 | +71.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €125,015 | €216,907 | +€91,892 | +73.5% |
| Distributable reserves | 133 | €125,015 | €216,907 | +€91,892 | +73.5% |
| Amounts payable | 17/49 | €51,798 | €60,058 | +€8,261 | +15.9% |
| Amounts payable within one year | 42/48 | €51,298 | €59,269 | +€7,971 | +15.5% |
| Trade debts | 44 | €2,789 | €3,359 | +€571 | +20.5% |
| Suppliers | 440/4 | €2,789 | €3,359 | +€571 | +20.5% |
| Taxes, remuneration and social security | 45 | €47,278 | €53,375 | +€6,097 | +12.9% |
| Taxes | 450/3 | €47,278 | €53,375 | +€6,097 | +12.9% |
| Other amounts payable | 47/48 | €1,232 | €2,535 | +€1,303 | +106% |
| Accrued charges and deferred income | 492/3 | €500 | €789 | +€289 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | €355 | = | 0.0% |
| Other operating charges | 640/8 | €842 | €1,047 | +€205 | +24.3% |
| Gross operating margin | 9900 | €131,403 | €129,598 | -€1,805 | -1.4% |
| Operating profit (loss) | 9901 | €130,206 | €128,197 | -€2,009 | -1.5% |
| Financial income | 75/76B | €34 | €3,100 | +€3,066 | +9,104% |
| Recurring financial income | 75 | €34 | €3,100 | +€3,066 | +9,104% |
| Financial charges | 65/66B | €3,765 | €2,706 | -€1,059 | -28.1% |
| Recurring financial charges | 65 | €3,765 | €2,706 | -€1,059 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €126,475 | €128,591 | +€2,116 | +1.7% |
| Income taxes | 67/77 | €35,694 | €36,699 | +€1,005 | +2.8% |
| Profit (loss) for the period | 9904 | €90,781 | €91,892 | +€1,111 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €90,781 | €91,892 | +€1,111 | +1.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.