LABEYE VIR. AU VERT: 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 VIR. AU VERT
Largest movements
- Cash -€39,818
down €39,818 (-74.8%), from €53,206 to €13,389
mainly Other debts (-€26,196) and Tax, wage and social debts (-€13,273)
- Tangible fixed assets -€7,261
down €7,261 (-20.8%), from €34,913 to €27,652
of which Furniture and vehicles: -€6,017
- Receivables within one year -€5,722
down €5,722 (-25.6%), from €22,313 to €16,591
of which Other amounts receivable: -€3,560
- Stocks and contracts +€1,815
up €1,815 (+44.1%), from €4,120 to €5,935
- Other debts -€26,196
down €26,196 (-55.7%), from €47,025 to €20,830
- Tax, wage and social debts -€13,273
down €13,273 (-66.1%), from €20,095 to €6,822
of which Remuneration and social security: -€9,413
- Profit (loss) carried forward -€10,338
new in 2024: -€10,338
- Debts after one year -€5,057
down €5,057 (-26.3%), from €19,210 to €14,153
- Trade debts +€4,262
up €4,262 (+80.8%), from €5,272 to €9,533
- Gross operating margin -€53,911
down €53,911 (-62.2%), from €86,622 to €32,711
- Staff costs -€11,275
down €11,275 (-25.4%), from €44,322 to €33,047
- Taxes -€9,010
no longer reported in 2024 (was €9,010)
- Depreciation +€1,492
up €1,492 (+25.9%), from €5,769 to €7,261
- Other operating charges +€1,013
up €1,013 (+142%), from €714 to €1,728
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,899 | €66,629 | -€50,270 | -43.0% |
| Fixed assets | 21/28 | €36,938 | €29,677 | -€7,261 | -19.7% |
| Tangible fixed assets | 22/27 | €34,913 | €27,652 | -€7,261 | -20.8% |
| Land and buildings | 22 | €7,092 | €6,079 | -€1,013 | -14.3% |
| Plant, machinery and equipment | 23 | €685 | €454 | -€231 | -33.8% |
| Furniture and vehicles | 24 | €27,136 | €21,120 | -€6,017 | -22.2% |
| Financial fixed assets | 28 | €2,025 | €2,025 | = | 0.0% |
| Current assets | 29/58 | €79,961 | €36,952 | -€43,010 | -53.8% |
| Stocks and contracts in progress | 3 | €4,120 | €5,935 | +€1,815 | +44.1% |
| Stocks | 30/36 | €4,120 | €5,935 | +€1,815 | +44.1% |
| Amounts receivable within one year | 40/41 | €22,313 | €16,591 | -€5,722 | -25.6% |
| Trade receivables | 40 | €10,789 | €8,627 | -€2,162 | -20.0% |
| Other amounts receivable | 41 | €11,524 | €7,964 | -€3,560 | -30.9% |
| Cash at bank and in hand | 54/58 | €53,206 | €13,389 | -€39,818 | -74.8% |
| Deferred charges and accrued income | 490/1 | €322 | €1,037 | +€715 | +222% |
| Total equity and liabilities | 10/49 | €116,899 | €66,629 | -€50,270 | -43.0% |
| Equity | 10/15 | €20,460 | €10,122 | -€10,338 | -50.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,338 | -€10,338 | |
| Amounts payable | 17/49 | €96,439 | €56,506 | -€39,933 | -41.4% |
| Amounts payable after more than one year | 17 | €19,210 | €14,153 | -€5,057 | -26.3% |
| Financial debts | 170/4 | €19,210 | €14,153 | -€5,057 | -26.3% |
| Amounts payable within one year | 42/48 | €77,229 | €42,354 | -€34,876 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €4,837 | €5,057 | +€220 | +4.5% |
| Financial debts | 43 | - | €112 | +€112 | |
| Credit institutions | 430/8 | - | €112 | +€112 | |
| Trade debts | 44 | €5,272 | €9,533 | +€4,262 | +80.8% |
| Suppliers | 440/4 | €5,272 | €9,533 | +€4,262 | +80.8% |
| Taxes, remuneration and social security | 45 | €20,095 | €6,822 | -€13,273 | -66.1% |
| Taxes | 450/3 | €8,705 | €4,845 | -€3,860 | -44.3% |
| Remuneration and social security | 454/9 | €11,390 | €1,977 | -€9,413 | -82.6% |
| Other amounts payable | 47/48 | €47,025 | €20,830 | -€26,196 | -55.7% |
| Remuneration, social security and pensions | 62 | €44,322 | €33,047 | -€11,275 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,769 | €7,261 | +€1,492 | +25.9% |
| Other operating charges | 640/8 | €714 | €1,728 | +€1,013 | +142% |
| Gross operating margin | 9900 | €86,622 | €32,711 | -€53,911 | -62.2% |
| Operating profit (loss) | 9901 | €35,817 | -€9,325 | -€45,141 | |
| Financial income | 75/76B | €618 | €1,231 | +€613 | +99.1% |
| Recurring financial income | 75 | €618 | €1,231 | +€613 | +99.1% |
| Financial charges | 65/66B | €1,874 | €2,244 | +€371 | +19.8% |
| Recurring financial charges | 65 | €1,874 | €2,244 | +€371 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €34,561 | -€10,338 | -€44,899 | |
| Income taxes | 67/77 | €9,010 | - | -€9,010 | |
| Profit (loss) for the period | 9904 | €25,551 | -€10,338 | -€35,889 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,551 | -€10,338 | -€35,889 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.