LABORA: 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.
LABORA
Largest movements
- Receivables within one year +€48,962
up €48,962 (+24.3%), from €201,728 to €250,691
of which Other amounts receivable: +€49,144
- Other debts +€23,393
up €23,393 (+47.8%), from €48,979 to €72,372
- Profit (loss) carried forward +€16,972
up €16,972 (+28.5%), from -€59,467 to -€42,495
- Tax, wage and social debts +€10,209
up €10,209 (+420.9%), from €2,425 to €12,634
- Taxes +€1,738
up €1,738 (+1279.3%), from €136 to €1,874
- Gross operating margin -€1,554
down €1,554 (-3.5%), from €44,542 to €42,989
- Financial charges -€736
down €736 (-33.9%), from €2,168 to €1,432
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.
Cash bridge derived
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 | €207,239 | €256,360 | +€49,121 | +23.7% |
| Fixed assets | 21/28 | €5,305 | €4,704 | -€601 | -11.3% |
| Tangible fixed assets | 22/27 | €5,305 | €4,704 | -€601 | -11.3% |
| Plant, machinery and equipment | 23 | €1,628 | €1,628 | = | 0.0% |
| Furniture and vehicles | 24 | €3,677 | €3,076 | -€601 | -16.4% |
| Current assets | 29/58 | €201,933 | €251,656 | +€49,722 | +24.6% |
| Amounts receivable within one year | 40/41 | €201,728 | €250,691 | +€48,962 | +24.3% |
| Trade receivables | 40 | €182 | €0 | -€182 | -100.0% |
| Other amounts receivable | 41 | €201,547 | €250,691 | +€49,144 | +24.4% |
| Cash at bank and in hand | 54/58 | €4 | €9 | +€5 | +108.5% |
| Deferred charges and accrued income | 490/1 | €201 | €956 | +€755 | +376.4% |
| Total equity and liabilities | 10/49 | €207,239 | €256,360 | +€49,121 | +23.7% |
| Equity | 10/15 | €151,242 | €168,214 | +€16,972 | +11.2% |
| Contributions | 10/11 | €210,710 | €210,710 | = | 0.0% |
| Capital | 10 | €210,710 | €210,710 | = | 0.0% |
| Issued capital | 100 | €210,710 | €210,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,467 | -€42,495 | +€16,972 | +28.5% |
| Amounts payable | 17/49 | €55,997 | €88,145 | +€32,149 | +57.4% |
| Amounts payable within one year | 42/48 | €55,997 | €88,145 | +€32,149 | +57.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,592 | €3,139 | -€1,453 | -31.6% |
| Suppliers | 440/4 | €4,592 | €3,139 | -€1,453 | -31.6% |
| Taxes, remuneration and social security | 45 | €2,425 | €12,634 | +€10,209 | +420.9% |
| Taxes | 450/3 | €2,425 | €12,634 | +€10,209 | +420.9% |
| Other amounts payable | 47/48 | €48,979 | €72,372 | +€23,393 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,140 | €1,154 | +€14 | +1.2% |
| Other operating charges | 640/8 | €932 | €1,031 | +€99 | +10.6% |
| Gross operating margin | 9900 | €44,542 | €42,989 | -€1,554 | -3.5% |
| Operating profit (loss) | 9901 | €42,470 | €40,804 | -€1,666 | -3.9% |
| Financial income | 75/76B | €4,903 | €4,475 | -€428 | -8.7% |
| Recurring financial income | 75 | €4,903 | €4,475 | -€428 | -8.7% |
| Financial charges | 65/66B | €2,168 | €1,432 | -€736 | -33.9% |
| Recurring financial charges | 65 | €2,168 | €1,432 | -€736 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €45,205 | €43,846 | -€1,358 | -3.0% |
| Income taxes | 67/77 | €136 | €1,874 | +€1,738 | +1279.3% |
| Profit (loss) for the period | 9904 | €45,069 | €41,972 | -€3,096 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,069 | €41,972 | -€3,096 | -6.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.