LABOMED AR: 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.
LABOMED AR
Largest movements
- Deferred charges and accrued income -€9,780
down €9,780 (-83.8%), from €11,671 to €1,891
- Reserves -€96,894
down €96,894 (-33.9%), from €285,749 to €188,856
of which Tax-exempt reserves: -€205,863
- Other debts +€79,485
up €79,485 (+150.9%), from €52,657 to €132,142
- Tax, wage and social debts +€9,163
up €9,163 (+71.5%), from €12,812 to €21,975
of which Taxes: +€6,246
- Gross operating margin -€41,810
down €41,810 (-42.2%), from €99,145 to €57,335
- Taxes -€13,757
down €13,757 (-44.1%), from €31,205 to €17,448
- Financial charges +€2,938
up €2,938 (+2157.8%), from €136 to €3,074
- Financial income -€2,425
down €2,425 (-22.2%), from €10,927 to €8,502
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 | €370,175 | €361,130 | -€9,045 | -2.4% |
| Fixed assets | 21/28 | €2,851 | €2,000 | -€851 | -29.9% |
| Tangible fixed assets | 22/27 | €2,851 | €2,000 | -€851 | -29.9% |
| Plant, machinery and equipment | 23 | €2,851 | €2,000 | -€851 | -29.9% |
| Current assets | 29/58 | €367,324 | €359,130 | -€8,193 | -2.2% |
| Amounts receivable within one year | 40/41 | €156,178 | €157,607 | +€1,429 | +0.9% |
| Other amounts receivable | 41 | €156,178 | €157,607 | +€1,429 | +0.9% |
| Cash at bank and in hand | 54/58 | €199,475 | €199,632 | +€158 | +0.1% |
| Deferred charges and accrued income | 490/1 | €11,671 | €1,891 | -€9,780 | -83.8% |
| Total equity and liabilities | 10/49 | €370,175 | €361,130 | -€9,045 | -2.4% |
| Equity | 10/15 | €302,743 | €205,849 | -€96,894 | -32.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €285,749 | €188,856 | -€96,894 | -33.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €205,863 | - | -€205,863 | |
| Distributable reserves | 133 | €78,027 | €186,996 | +€108,969 | +139.7% |
| Profit (loss) carried forward | 14 | €10,794 | €10,794 | = | 0.0% |
| Amounts payable | 17/49 | €67,432 | €155,281 | +€87,849 | +130.3% |
| Amounts payable within one year | 42/48 | €67,432 | €155,148 | +€87,715 | +130.1% |
| Financial debts | 43 | €1,963 | €65 | -€1,898 | -96.7% |
| Credit institutions | 430/8 | €1,963 | €65 | -€1,898 | -96.7% |
| Trade debts | 44 | - | €966 | +€966 | |
| Suppliers | 440/4 | - | €966 | +€966 | |
| Taxes, remuneration and social security | 45 | €12,812 | €21,975 | +€9,163 | +71.5% |
| Taxes | 450/3 | €12,812 | €19,058 | +€6,246 | +48.8% |
| Remuneration and social security | 454/9 | - | €2,917 | +€2,917 | |
| Other amounts payable | 47/48 | €52,657 | €132,142 | +€79,485 | +150.9% |
| Accrued charges and deferred income | 492/3 | - | €134 | +€134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95 | €851 | +€756 | +795.4% |
| Other operating charges | 640/8 | €609 | €645 | +€36 | +6.0% |
| Gross operating margin | 9900 | €99,145 | €57,335 | -€41,810 | -42.2% |
| Operating profit (loss) | 9901 | €98,441 | €55,838 | -€42,603 | -43.3% |
| Financial income | 75/76B | €10,927 | €8,502 | -€2,425 | -22.2% |
| Recurring financial income | 75 | €10,927 | €8,502 | -€2,425 | -22.2% |
| Financial charges | 65/66B | €136 | €3,074 | +€2,938 | +2157.8% |
| Recurring financial charges | 65 | €136 | €3,074 | +€2,938 | +2157.8% |
| Profit (loss) for the period before taxes | 9903 | €109,231 | €61,265 | -€47,966 | -43.9% |
| Income taxes | 67/77 | €31,205 | €17,448 | -€13,757 | -44.1% |
| Profit (loss) for the period | 9904 | €78,027 | €43,817 | -€34,209 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,027 | €43,817 | -€34,209 | -43.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.