LABO PSY: 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 PSY
Largest movements
- Cash +€12,299
up €12,299 (+896%), from €1,372 to €13,671
mainly Net result for the year (+€12,563) and Depreciation (+€176)
- Profit (loss) carried forward +€12,563
up €12,563 (+152%), from €8,275 to €20,838
- Trade debts -€439
down €439 (-36.9%), from €1,190 to €751
- Gross operating margin +€6,625
up €6,625 (+75.6%), from €8,762 to €15,388
- Taxes +€2,322
new in 2023: €2,322
- Financial charges +€225
new in 2023: €225
- Depreciation +€176
new in 2023: €176
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,465 | €23,589 | +€12,124 | +106% |
| Formation expenses | 20 | €1,589 | €1,413 | -€176 | -11.0% |
| Current assets | 29/58 | €9,877 | €22,176 | +€12,299 | +125% |
| Amounts receivable within one year | 40/41 | €8,505 | €8,505 | = | 0.0% |
| Other amounts receivable | 41 | €8,505 | €8,505 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,372 | €13,671 | +€12,299 | +896% |
| Total equity and liabilities | 10/49 | €11,465 | €23,589 | +€12,124 | +106% |
| Equity | 10/15 | €10,275 | €22,838 | +€12,563 | +122% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,275 | €20,838 | +€12,563 | +152% |
| Amounts payable | 17/49 | €1,190 | €751 | -€439 | -36.9% |
| Amounts payable within one year | 42/48 | €1,190 | €751 | -€439 | -36.9% |
| Trade debts | 44 | €1,190 | €751 | -€439 | -36.9% |
| Suppliers | 440/4 | €1,190 | €751 | -€439 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €176 | +€176 | |
| Other operating charges | 640/8 | €230 | €106 | -€124 | -54.0% |
| Gross operating margin | 9900 | €8,762 | €15,388 | +€6,625 | +75.6% |
| Operating profit (loss) | 9901 | €8,532 | €15,106 | +€6,574 | +77.0% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | - | €225 | +€225 | |
| Recurring financial charges | 65 | - | €225 | +€225 | |
| Profit (loss) for the period before taxes | 9903 | €8,532 | €14,884 | +€6,352 | +74.5% |
| Income taxes | 67/77 | - | €2,322 | +€2,322 | |
| Profit (loss) for the period | 9904 | €8,532 | €12,563 | +€4,031 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,532 | €12,563 | +€4,031 | +47.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.