LABMASSTER: 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.
LABMASSTER
Largest movements
- Cash +€227,270
up €227,270 (+48.2%), from €471,288 to €698,559
mainly Net result for the year (+€194,132) and Trade debts (+€111,771)
- Receivables within one year +€138,551
up €138,551 (+68.1%), from €203,563 to €342,113
of which Trade receivables: +€168,289
- Receivables after one year -€80,000
down €80,000 (-88.9%), from €90,000 to €10,000
- Current investments -€53,291
down €53,291 (-99.8%), from €53,410 to €119
- Tangible fixed assets -€41,081
down €41,081 (-34.3%), from €119,719 to €78,638
of which Furniture and vehicles: -€40,996
- Trade debts +€111,771
up €111,771 (+300.8%), from €37,154 to €148,925
- Reserves +€53,532
up €53,532 (+5.7%), from €942,871 to €996,403
of which Distributable reserves: +€192,006
- Gross operating margin +€131,823
up €131,823 (+25.3%), from €520,580 to €652,403
- Financial charges +€74,865
up €74,865 (+474.4%), from €15,781 to €90,646
- Financial income -€15,719
down €15,719 (-39.4%), from €39,916 to €24,196
of which Non-recurring financial income: -€38,400
- Staff costs +€14,053
up €14,053 (+6.2%), from €225,474 to €239,527
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 | €1,105,749 | €1,280,374 | +€174,625 | +15.8% |
| Fixed assets | 21/28 | €119,719 | €82,838 | -€36,881 | -30.8% |
| Tangible fixed assets | 22/27 | €119,719 | €78,638 | -€41,081 | -34.3% |
| Furniture and vehicles | 24 | €118,480 | €77,484 | -€40,996 | -34.6% |
| Other tangible fixed assets | 26 | €1,239 | €1,154 | -€85 | -6.8% |
| Financial fixed assets | 28 | - | €4,200 | +€4,200 | |
| Current assets | 29/58 | €986,030 | €1,197,536 | +€211,506 | +21.5% |
| Amounts receivable after more than one year | 29 | €90,000 | €10,000 | -€80,000 | -88.9% |
| Other amounts receivable | 291 | €90,000 | €10,000 | -€80,000 | -88.9% |
| Stocks and contracts in progress | 3 | €125,748 | €109,370 | -€16,378 | -13.0% |
| Stocks | 30/36 | €125,748 | €109,370 | -€16,378 | -13.0% |
| Amounts receivable within one year | 40/41 | €203,563 | €342,113 | +€138,551 | +68.1% |
| Trade receivables | 40 | €172,691 | €340,981 | +€168,289 | +97.5% |
| Other amounts receivable | 41 | €30,871 | €1,133 | -€29,739 | -96.3% |
| Current investments | 50/53 | €53,410 | €119 | -€53,291 | -99.8% |
| Cash at bank and in hand | 54/58 | €471,288 | €698,559 | +€227,270 | +48.2% |
| Deferred charges and accrued income | 490/1 | €42,021 | €37,375 | -€4,646 | -11.1% |
| Total equity and liabilities | 10/49 | €1,105,749 | €1,280,374 | +€174,625 | +15.8% |
| Equity | 10/15 | €955,271 | €1,008,803 | +€53,532 | +5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €942,871 | €996,403 | +€53,532 | +5.7% |
| Tax-exempt reserves | 132 | €348,974 | €210,500 | -€138,474 | -39.7% |
| Distributable reserves | 133 | €593,897 | €785,903 | +€192,006 | +32.3% |
| Amounts payable | 17/49 | €150,478 | €271,571 | +€121,093 | +80.5% |
| Amounts payable within one year | 42/48 | €150,478 | €271,571 | +€121,093 | +80.5% |
| Trade debts | 44 | €37,154 | €148,925 | +€111,771 | +300.8% |
| Suppliers | 440/4 | €37,154 | €148,925 | +€111,771 | +300.8% |
| Taxes, remuneration and social security | 45 | €112,490 | €118,491 | +€6,001 | +5.3% |
| Taxes | 450/3 | €80,507 | €90,588 | +€10,081 | +12.5% |
| Remuneration and social security | 454/9 | €31,983 | €27,903 | -€4,080 | -12.8% |
| Other amounts payable | 47/48 | €833 | €4,154 | +€3,321 | +398.7% |
| Remuneration, social security and pensions | 62 | €225,474 | €239,527 | +€14,053 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,615 | €44,372 | -€244 | -0.5% |
| Other operating charges | 640/8 | €2,529 | €5,152 | +€2,622 | +103.7% |
| Gross operating margin | 9900 | €520,580 | €652,403 | +€131,823 | +25.3% |
| Operating profit (loss) | 9901 | €247,961 | €363,353 | +€115,392 | +46.5% |
| Financial income | 75/76B | €39,916 | €24,196 | -€15,719 | -39.4% |
| Recurring financial income | 75 | €1,516 | €24,196 | +€22,681 | +1496.6% |
| Non-recurring financial income | 76B | €38,400 | - | -€38,400 | |
| Financial charges | 65/66B | €15,781 | €90,646 | +€74,865 | +474.4% |
| Recurring financial charges | 65 | €15,781 | €90,646 | +€74,865 | +474.4% |
| Profit (loss) for the period before taxes | 9903 | €272,095 | €296,903 | +€24,808 | +9.1% |
| Income taxes | 67/77 | €100,648 | €102,771 | +€2,123 | +2.1% |
| Profit (loss) for the period | 9904 | €171,448 | €194,132 | +€22,685 | +13.2% |
| Transfer from tax-exempt reserves | 789 | €71,200 | €138,474 | +€67,274 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €242,648 | €332,606 | +€89,958 | +37.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.