Labo-D.E.M.: 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.
Labo-D.E.M.
Largest movements
- Receivables within one year +€17,529
up €17,529 (+11.4%), from €153,918 to €171,447
of which Other amounts receivable: +€9,267
- Tangible fixed assets +€13,969
up €13,969 (+60.7%), from €23,020 to €36,989
of which Furniture and vehicles: +€16,536
- Cash +€3,446
up €3,446 (+213.1%), from €1,617 to €5,063
mainly Net result for the year (+€42,862) and Debts after one year (+€9,846)
- Deferred charges and accrued income +€2,518
new in 2025: €2,518
- Reserves +€42,862
up €42,862 (+35.5%), from €120,819 to €163,681
of which Distributable reserves: +€42,862
- Other debts -€12,000
no longer reported in 2025 (was €12,000)
- Debts after one year +€9,846
up €9,846 (+140.2%), from €7,025 to €16,871
- Tax, wage and social debts -€7,063
down €7,063 (-84.7%), from €8,340 to €1,277
of which Remuneration and social security: -€4,353
- Current portion of long-term debt +€3,682
up €3,682 (+29.8%), from €12,349 to €16,032
- Gross operating margin +€28,478
up €28,478 (+51.2%), from €55,581 to €84,059
- Staff costs -€22,467
down €22,467 (-60.5%), from €37,163 to €14,696
- Taxes +€13,832
up €13,832 (+518.4%), from €2,668 to €16,500
- Depreciation -€1,457
down €1,457 (-19.1%), from €7,634 to €6,178
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 | €197,546 | €235,008 | +€37,462 | +19.0% |
| Fixed assets | 21/28 | €42,010 | €55,979 | +€13,969 | +33.3% |
| Tangible fixed assets | 22/27 | €23,020 | €36,989 | +€13,969 | +60.7% |
| Plant, machinery and equipment | 23 | €22,420 | €19,853 | -€2,567 | -11.4% |
| Furniture and vehicles | 24 | €600 | €17,136 | +€16,536 | +2755.3% |
| Financial fixed assets | 28 | €18,990 | €18,990 | = | 0.0% |
| Current assets | 29/58 | €155,536 | €179,028 | +€23,493 | +15.1% |
| Amounts receivable within one year | 40/41 | €153,918 | €171,447 | +€17,529 | +11.4% |
| Trade receivables | 40 | €16,173 | €24,434 | +€8,261 | +51.1% |
| Other amounts receivable | 41 | €137,745 | €147,013 | +€9,267 | +6.7% |
| Cash at bank and in hand | 54/58 | €1,617 | €5,063 | +€3,446 | +213.1% |
| Deferred charges and accrued income | 490/1 | - | €2,518 | +€2,518 | |
| Total equity and liabilities | 10/49 | €197,546 | €235,008 | +€37,462 | +19.0% |
| Equity | 10/15 | €139,411 | €182,273 | +€42,862 | +30.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €120,819 | €163,681 | +€42,862 | +35.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €118,960 | €161,822 | +€42,862 | +36.0% |
| Amounts payable | 17/49 | €58,135 | €52,734 | -€5,401 | -9.3% |
| Amounts payable after more than one year | 17 | €7,025 | €16,871 | +€9,846 | +140.2% |
| Financial debts | 170/4 | €7,025 | €16,871 | +€9,846 | +140.2% |
| Amounts payable within one year | 42/48 | €49,966 | €35,653 | -€14,313 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €12,349 | €16,032 | +€3,682 | +29.8% |
| Trade debts | 44 | €17,277 | €18,344 | +€1,068 | +6.2% |
| Suppliers | 440/4 | €17,277 | €18,344 | +€1,068 | +6.2% |
| Taxes, remuneration and social security | 45 | €8,340 | €1,277 | -€7,063 | -84.7% |
| Taxes | 450/3 | €3,117 | €406 | -€2,711 | -87.0% |
| Remuneration and social security | 454/9 | €5,223 | €870 | -€4,353 | -83.3% |
| Other amounts payable | 47/48 | €12,000 | - | -€12,000 | |
| Accrued charges and deferred income | 492/3 | €1,144 | €210 | -€934 | -81.6% |
| Remuneration, social security and pensions | 62 | €37,163 | €14,696 | -€22,467 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,634 | €6,178 | -€1,457 | -19.1% |
| Other operating charges | 640/8 | €877 | €849 | -€28 | -3.2% |
| Gross operating margin | 9900 | €55,581 | €84,059 | +€28,478 | +51.2% |
| Operating profit (loss) | 9901 | €9,906 | €62,336 | +€52,430 | +529.3% |
| Financial income | 75/76B | €461 | €170 | -€291 | -63.2% |
| Recurring financial income | 75 | €461 | €170 | -€291 | -63.2% |
| Financial charges | 65/66B | €3,787 | €3,144 | -€644 | -17.0% |
| Recurring financial charges | 65 | €3,787 | €3,144 | -€644 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €6,579 | €59,362 | +€52,783 | +802.2% |
| Income taxes | 67/77 | €2,668 | €16,500 | +€13,832 | +518.4% |
| Profit (loss) for the period | 9904 | €3,911 | €42,862 | +€38,951 | +995.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,911 | €42,862 | +€38,951 | +995.8% |
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.