LABO PLUS: 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.
LABO PLUS
Largest movements
- Cash -€18,705
down €18,705 (-76.7%), from €24,399 to €5,693
mainly Trade debts (-€29,215) and Net result for the year (-€5,646)
- Tangible fixed assets -€10,114
down €10,114 (-29.8%), from €33,976 to €23,861
of which Other tangible fixed assets: -€6,668
- Trade debts -€29,215
down €29,215 (-8.8%), from €332,260 to €303,045
- Tax, wage and social debts +€10,461
up €10,461 (+21.3%), from €49,030 to €59,491
of which Remuneration and social security: +€6,798
- Profit (loss) carried forward -€5,646
down €5,646 (-4.6%), from €121,723 to €116,077
- Gross operating margin -€26,902
down €26,902 (-10.3%), from €261,550 to €234,648
- Taxes -€10,592
no longer reported in 2024 (was €10,592)
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 | €527,235 | €502,040 | -€25,195 | -4.8% |
| Fixed assets | 21/28 | €36,351 | €26,236 | -€10,114 | -27.8% |
| Tangible fixed assets | 22/27 | €33,976 | €23,861 | -€10,114 | -29.8% |
| Furniture and vehicles | 24 | €5,391 | €1,945 | -€3,446 | -63.9% |
| Other tangible fixed assets | 26 | €28,584 | €21,917 | -€6,668 | -23.3% |
| Financial fixed assets | 28 | €2,375 | €2,375 | = | 0.0% |
| Current assets | 29/58 | €490,885 | €475,804 | -€15,081 | -3.1% |
| Amounts receivable within one year | 40/41 | €466,486 | €469,681 | +€3,195 | +0.7% |
| Trade receivables | 40 | €465,777 | €468,973 | +€3,195 | +0.7% |
| Other amounts receivable | 41 | €709 | €709 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,399 | €5,693 | -€18,705 | -76.7% |
| Deferred charges and accrued income | 490/1 | - | €429 | +€429 | |
| Total equity and liabilities | 10/49 | €527,235 | €502,040 | -€25,195 | -4.8% |
| Equity | 10/15 | €142,183 | €136,537 | -€5,646 | -4.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,723 | €116,077 | -€5,646 | -4.6% |
| Amounts payable | 17/49 | €385,052 | €365,504 | -€19,548 | -5.1% |
| Amounts payable within one year | 42/48 | €385,052 | €365,504 | -€19,548 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €794 | - | -€794 | |
| Trade debts | 44 | €332,260 | €303,045 | -€29,215 | -8.8% |
| Suppliers | 440/4 | €332,260 | €303,045 | -€29,215 | -8.8% |
| Taxes, remuneration and social security | 45 | €49,030 | €59,491 | +€10,461 | +21.3% |
| Taxes | 450/3 | €13,873 | €17,535 | +€3,662 | +26.4% |
| Remuneration and social security | 454/9 | €35,158 | €41,956 | +€6,798 | +19.3% |
| Other amounts payable | 47/48 | €2,967 | €2,967 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €228,086 | €229,461 | +€1,375 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,700 | €10,114 | -€2,585 | -20.4% |
| Other operating charges | 640/8 | €870 | €356 | -€514 | -59.1% |
| Gross operating margin | 9900 | €261,550 | €234,648 | -€26,902 | -10.3% |
| Operating profit (loss) | 9901 | €19,894 | -€5,283 | -€25,177 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €267 | €363 | +€97 | +36.2% |
| Recurring financial charges | 65 | €267 | €363 | +€97 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €19,636 | -€5,646 | -€25,283 | |
| Income taxes | 67/77 | €10,592 | - | -€10,592 | |
| Profit (loss) for the period | 9904 | €9,044 | -€5,646 | -€14,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,044 | -€5,646 | -€14,690 |
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 16 October 2026 via checked.be.