LABIS IMPORT & EXPORT: 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.
LABIS IMPORT & EXPORT
Largest movements
- Tangible fixed assets -€58,944
down €58,944 (-19.6%), from €300,368 to €241,423
of which Furniture and vehicles: -€31,273
- Stocks and contracts -€46,236
down €46,236 (-11.3%), from €409,484 to €363,248
- Current investments -€19,586
no longer reported in 2025 (was €19,586)
- Receivables within one year -€18,692
down €18,692 (-20.2%), from €92,525 to €73,833
of which Trade receivables: -€24,155
- Cash +€13,104
up €13,104 (+185%), from €7,066 to €20,169
mainly Depreciation (+€60,402) and Stocks and contracts (+€46,236)
- Debts after one year -€53,744
down €53,744 (-26.9%), from €199,502 to €145,758
- Profit (loss) carried forward -€38,258
down €38,258 (-11.1%), from €345,054 to €306,796
- Trade debts -€20,885
no longer reported in 2025 (was €20,885)
- Current portion of long-term debt -€9,717
down €9,717 (-15.3%), from €63,461 to €53,744
- Gross operating margin -€44,931
down €44,931 (-37.4%), from €120,130 to €75,199
- Staff costs -€21,851
down €21,851 (-53.5%), from €40,859 to €19,007
- Financial charges -€17,115
down €17,115 (-48.5%), from €35,297 to €18,182
of which Financial charges: -€15,068
- Provisions +€12,929
no longer reported in 2025 (was -€12,929)
- Taxes +€9,129
up €9,129 (+5,907%), from €155 to €9,284
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 | €836,982 | €706,921 | -€130,061 | -15.5% |
| Fixed assets | 21/28 | €300,368 | €241,423 | -€58,944 | -19.6% |
| Tangible fixed assets | 22/27 | €300,368 | €241,423 | -€58,944 | -19.6% |
| Land and buildings | 22 | €179,402 | €152,562 | -€26,840 | -15.0% |
| Plant, machinery and equipment | 23 | €7,845 | €7,014 | -€831 | -10.6% |
| Furniture and vehicles | 24 | €113,120 | €81,847 | -€31,273 | -27.6% |
| Current assets | 29/58 | €536,614 | €465,497 | -€71,117 | -13.3% |
| Stocks and contracts in progress | 3 | €409,484 | €363,248 | -€46,236 | -11.3% |
| Stocks | 30/36 | €409,484 | €363,248 | -€46,236 | -11.3% |
| Amounts receivable within one year | 40/41 | €92,525 | €73,833 | -€18,692 | -20.2% |
| Trade receivables | 40 | €49,510 | €25,356 | -€24,155 | -48.8% |
| Other amounts receivable | 41 | €43,015 | €48,477 | +€5,462 | +12.7% |
| Current investments | 50/53 | €19,586 | - | -€19,586 | |
| Cash at bank and in hand | 54/58 | €7,066 | €20,169 | +€13,104 | +185% |
| Deferred charges and accrued income | 490/1 | €7,954 | €8,247 | +€294 | +3.7% |
| Total equity and liabilities | 10/49 | €836,982 | €706,921 | -€130,061 | -15.5% |
| Equity | 10/15 | €493,051 | €454,793 | -€38,258 | -7.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €97,997 | €97,997 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | €79,397 | €79,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | €345,054 | €306,796 | -€38,258 | -11.1% |
| Amounts payable | 17/49 | €343,931 | €252,128 | -€91,803 | -26.7% |
| Amounts payable after more than one year | 17 | €199,502 | €145,758 | -€53,744 | -26.9% |
| Financial debts | 170/4 | €199,502 | €145,758 | -€53,744 | -26.9% |
| Amounts payable within one year | 42/48 | €144,429 | €106,370 | -€38,060 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €63,461 | €53,744 | -€9,717 | -15.3% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €20,885 | - | -€20,885 | |
| Suppliers | 440/4 | €20,885 | - | -€20,885 | |
| Taxes, remuneration and social security | 45 | €10,083 | €2,626 | -€7,458 | -74.0% |
| Taxes | 450/3 | €3,126 | €474 | -€2,651 | -84.8% |
| Remuneration and social security | 454/9 | €6,958 | €2,151 | -€4,806 | -69.1% |
| Remuneration, social security and pensions | 62 | €40,859 | €19,007 | -€21,851 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,198 | €60,402 | +€2,204 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,494 | +€8,494 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€12,929 | - | +€12,929 | |
| Other operating charges | 640/8 | €9,882 | €2,969 | -€6,913 | -70.0% |
| Gross operating margin | 9900 | €120,130 | €75,199 | -€44,931 | -37.4% |
| Operating profit (loss) | 9901 | €24,121 | -€15,672 | -€39,794 | |
| Financial income | 75/76B | €4,712 | €4,880 | +€168 | +3.6% |
| Recurring financial income | 75 | €4,712 | €4,880 | +€168 | +3.6% |
| Financial charges | 65/66B | €35,297 | €18,182 | -€17,115 | -48.5% |
| Recurring financial charges | 65 | €33,250 | €18,182 | -€15,068 | -45.3% |
| Non-recurring financial charges | 66B | €2,047 | - | -€2,047 | |
| Profit (loss) for the period before taxes | 9903 | -€6,464 | -€28,974 | -€22,510 | -348% |
| Income taxes | 67/77 | €155 | €9,284 | +€9,129 | +5,907% |
| Profit (loss) for the period | 9904 | -€6,618 | -€38,258 | -€31,639 | -478% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,618 | -€38,258 | -€31,639 | -478% |
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 25 October 2026 via checked.be.