LABOCUISINE: 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.
LABOCUISINE
Largest movements
- Cash +€34,701
up €34,701 (+45.3%), from €76,546 to €111,247
mainly Net result for the year (+€55,844) and Tax, wage and social debts (+€18,596)
- Tangible fixed assets +€27,453
new in 2025: €27,453
of which Land and buildings: +€22,729
- Receivables within one year +€7,152
up €7,152 (+43.4%), from €16,497 to €23,650
of which Trade receivables: +€6,959
- Financial fixed assets +€2,650
up €2,650 (+757.1%), from €350 to €3,000
- Profit (loss) carried forward +€55,844
up €55,844 (+156.9%), from €35,583 to €91,427
- Trade debts -€22,902
down €22,902 (-67.0%), from €34,172 to €11,270
- Tax, wage and social debts +€18,596
up €18,596 (+90.4%), from €20,579 to €39,174
of which Taxes: +€9,866
- Debts after one year +€15,636
new in 2025: €15,636
- Current portion of long-term debt +€4,364
new in 2025: €4,364
- Gross operating margin +€61,446
up €61,446 (+128.3%), from €47,901 to €109,347
- Staff costs +€37,098
new in 2025: €37,098
- Taxes +€2,946
up €2,946 (+24.8%), from €11,861 to €14,807
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 | €93,394 | €165,389 | +€71,995 | +77.1% |
| Fixed assets | 21/28 | €350 | €30,453 | +€30,103 | +8600.8% |
| Tangible fixed assets | 22/27 | - | €27,453 | +€27,453 | |
| Land and buildings | 22 | - | €22,729 | +€22,729 | |
| Plant, machinery and equipment | 23 | - | €4,724 | +€4,724 | |
| Financial fixed assets | 28 | €350 | €3,000 | +€2,650 | +757.1% |
| Current assets | 29/58 | €93,044 | €134,936 | +€41,892 | +45.0% |
| Amounts receivable within one year | 40/41 | €16,497 | €23,650 | +€7,152 | +43.4% |
| Trade receivables | 40 | €16,497 | €23,457 | +€6,959 | +42.2% |
| Other amounts receivable | 41 | - | €193 | +€193 | |
| Cash at bank and in hand | 54/58 | €76,546 | €111,247 | +€34,701 | +45.3% |
| Deferred charges and accrued income | 490/1 | - | €39 | +€39 | |
| Total equity and liabilities | 10/49 | €93,394 | €165,389 | +€71,995 | +77.1% |
| Equity | 10/15 | €38,583 | €94,427 | +€55,844 | +144.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,583 | €91,427 | +€55,844 | +156.9% |
| Amounts payable | 17/49 | €54,810 | €70,962 | +€16,151 | +29.5% |
| Amounts payable after more than one year | 17 | - | €15,636 | +€15,636 | |
| Financial debts | 170/4 | - | €15,636 | +€15,636 | |
| Amounts payable within one year | 42/48 | €54,750 | €54,811 | +€61 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,364 | +€4,364 | |
| Trade debts | 44 | €34,172 | €11,270 | -€22,902 | -67.0% |
| Suppliers | 440/4 | €34,172 | €11,270 | -€22,902 | -67.0% |
| Taxes, remuneration and social security | 45 | €20,579 | €39,174 | +€18,596 | +90.4% |
| Taxes | 450/3 | €20,579 | €30,445 | +€9,866 | +47.9% |
| Remuneration and social security | 454/9 | - | €8,730 | +€8,730 | |
| Other amounts payable | 47/48 | - | €3 | +€3 | |
| Accrued charges and deferred income | 492/3 | €60 | €514 | +€454 | +756.7% |
| Remuneration, social security and pensions | 62 | - | €37,098 | +€37,098 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €697 | +€697 | |
| Other operating charges | 640/8 | €387 | €664 | +€277 | +71.5% |
| Gross operating margin | 9900 | €47,901 | €109,347 | +€61,446 | +128.3% |
| Operating profit (loss) | 9901 | €47,513 | €70,888 | +€23,374 | +49.2% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €69 | €245 | +€176 | +253.1% |
| Recurring financial charges | 65 | €69 | €245 | +€176 | +253.1% |
| Profit (loss) for the period before taxes | 9903 | €47,444 | €70,651 | +€23,207 | +48.9% |
| Income taxes | 67/77 | €11,861 | €14,807 | +€2,946 | +24.8% |
| Profit (loss) for the period | 9904 | €35,583 | €55,844 | +€20,261 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,583 | €55,844 | +€20,261 | +56.9% |
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 6 October 2026 via checked.be.