LABO L. ILIANO: what changed
What changed
LABO L. ILIANO
NACE 71.209, Other technical testing and analysis
filed annual accounts (NBB)
Net result for the year
-€123,687
2023 · -€38,542-€85,145
Equity
€126,209
2023 · €249,896-€123,687
Cash
€9,323
2023 · €32,781-€23,458
Balance sheet total
€371,544
2023 · €448,976-€77,432
Largest movements
Assets
- Receivables within one year -€80,513
down €80,513 (-28.7%), from €280,511 to €199,998
of which Trade receivables: -€85,715
- Intangible fixed assets +€38,625
new in 2024: €38,625
- Cash -€23,458
down €23,458 (-71.6%), from €32,781 to €9,323
mainly Net result for the year (-€123,687) and Investment in fixed assets (net) (-€44,326)
- Deferred charges and accrued income -€9,666
no longer reported in 2024 (was €9,666)
Equity and liabilities
- Profit (loss) carried forward -€123,687
down €123,687 (-53.9%), from €229,445 to €105,758
- Other debts +€46,730
up €46,730 (+1,098%), from €4,256 to €50,986
Income statement
- Gross operating margin -€66,853
down €66,853 (-23.9%), from €279,602 to €212,748
- Staff costs +€23,209
up €23,209 (+7.5%), from €310,228 to €333,437
- Financial income +€8,426
up €8,426 (+8,574%), from €98 to €8,524
- Depreciation +€5,701
up €5,701 (+196%), from €2,907 to €8,608
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€38,542
Gross operating margin
-€66,853
Staff costs
-€23,209
Depreciation
-€5,701
Write-downs
-€1,178
Other operating charges
+€474
Other operating items
+€2,006
Financial income
+€8,426
Financial charges
+€891
Result 2024
-€123,687
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€23,881
Investment
-€44,326
Financing
-€3,014
Cash 2023
€32,781
From operations (derived)
+€23,881
Net result for the year
-€123,687
Depreciation
+€8,608
Stocks and contracts
-€486
Receivables within one year
+€80,513
Deferred charges and accrued income
+€9,666
Trade debts
-€529
Tax, wage and social debts
-€1,013
Other debts
+€46,730
Accrued charges and deferred income
+€4,080
Investment (derived)
-€44,326
Investment in fixed assets (net)
-€44,326
Financing
-€3,014
Current portion of long-term debt
-€3,014
Cash 2024
€9,323
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,976 | €371,544 | -€77,432 | -17.2% |
| Fixed assets | 21/28 | €7,342 | €43,061 | +€35,719 | +486% |
| Intangible fixed assets | 21 | - | €38,625 | +€38,625 | |
| Tangible fixed assets | 22/27 | €7,342 | €4,436 | -€2,907 | -39.6% |
| Furniture and vehicles | 24 | €7,342 | €4,436 | -€2,907 | -39.6% |
| Current assets | 29/58 | €441,634 | €328,483 | -€113,151 | -25.6% |
| Stocks and contracts in progress | 3 | €118,676 | €119,162 | +€486 | +0.4% |
| Stocks | 30/36 | €118,676 | €119,162 | +€486 | +0.4% |
| Amounts receivable within one year | 40/41 | €280,511 | €199,998 | -€80,513 | -28.7% |
| Trade receivables | 40 | €277,937 | €192,223 | -€85,715 | -30.8% |
| Other amounts receivable | 41 | €2,574 | €7,776 | +€5,202 | +202% |
| Cash at bank and in hand | 54/58 | €32,781 | €9,323 | -€23,458 | -71.6% |
| Deferred charges and accrued income | 490/1 | €9,666 | - | -€9,666 | |
| Total equity and liabilities | 10/49 | €448,976 | €371,544 | -€77,432 | -17.2% |
| Equity | 10/15 | €249,896 | €126,209 | -€123,687 | -49.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €229,445 | €105,758 | -€123,687 | -53.9% |
| Amounts payable | 17/49 | €199,081 | €245,335 | +€46,255 | +23.2% |
| Amounts payable within one year | 42/48 | €185,028 | €227,203 | +€42,175 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €7,856 | €4,843 | -€3,014 | -38.4% |
| Trade debts | 44 | €97,709 | €97,180 | -€529 | -0.5% |
| Suppliers | 440/4 | €97,709 | €97,180 | -€529 | -0.5% |
| Taxes, remuneration and social security | 45 | €75,207 | €74,194 | -€1,013 | -1.3% |
| Taxes | 450/3 | €21,105 | €19,970 | -€1,134 | -5.4% |
| Remuneration and social security | 454/9 | €54,103 | €54,224 | +€121 | +0.2% |
| Other amounts payable | 47/48 | €4,256 | €50,986 | +€46,730 | +1,098% |
| Accrued charges and deferred income | 492/3 | €14,052 | €18,132 | +€4,080 | +29.0% |
| Remuneration, social security and pensions | 62 | €310,228 | €333,437 | +€23,209 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,907 | €8,608 | +€5,701 | +196% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,178 | +€1,178 | |
| Other operating charges | 640/8 | €1,342 | €869 | -€474 | -35.3% |
| Non-recurring operating charges | 66A | €2,006 | - | -€2,006 | |
| Gross operating margin | 9900 | €279,602 | €212,748 | -€66,853 | -23.9% |
| Operating profit (loss) | 9901 | -€36,881 | -€131,343 | -€94,462 | -256% |
| Financial income | 75/76B | €98 | €8,524 | +€8,426 | +8,574% |
| Recurring financial income | 75 | €98 | €8,524 | +€8,426 | +8,574% |
| Financial charges | 65/66B | €1,759 | €868 | -€891 | -50.7% |
| Recurring financial charges | 65 | €1,759 | €868 | -€891 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | -€38,542 | -€123,687 | -€85,145 | -221% |
| Profit (loss) for the period | 9904 | -€38,542 | -€123,687 | -€85,145 | -221% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,542 | -€123,687 | -€85,145 | -221% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.