LABORANA: 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.
LABORANA
Largest movements
- Cash +€138,530
up €138,530 (+30.3%), from €457,218 to €595,748
mainly Other debts (+€199,289) and Net result for the year (+€198,169)
- Current investments +€101,500
new in 2025: €101,500
- Receivables within one year -€66,922
down €66,922 (-84.5%), from €79,167 to €12,245
- Financial fixed assets +€18,167
new in 2025: €18,167
- Tangible fixed assets -€14,544
down €14,544 (-28.4%), from €51,162 to €36,618
of which Furniture and vehicles: -€14,418
- Other debts +€199,289
up €199,289 (+1,404%), from €14,197 to €213,487
- Tax, wage and social debts -€14,399
down €14,399 (-84.6%), from €17,029 to €2,630
- Gross operating margin +€43,073
up €43,073 (+19.3%), from €223,022 to €266,095
- Financial income +€9,297
up €9,297 (+269%), from €3,452 to €12,748
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.
Derived cash bridge
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 | €678,281 | €861,649 | +€183,369 | +27.0% |
| Fixed assets | 21/28 | €51,162 | €54,785 | +€3,623 | +7.1% |
| Tangible fixed assets | 22/27 | €51,162 | €36,618 | -€14,544 | -28.4% |
| Plant, machinery and equipment | 23 | €3,105 | €1,578 | -€1,527 | -49.2% |
| Furniture and vehicles | 24 | €48,057 | €33,640 | -€14,418 | -30.0% |
| Other tangible fixed assets | 26 | - | €1,400 | +€1,400 | |
| Financial fixed assets | 28 | - | €18,167 | +€18,167 | |
| Current assets | 29/58 | €627,119 | €806,865 | +€179,746 | +28.7% |
| Amounts receivable within one year | 40/41 | €79,167 | €12,245 | -€66,922 | -84.5% |
| Other amounts receivable | 41 | €79,167 | €12,245 | -€66,922 | -84.5% |
| Current investments | 50/53 | - | €101,500 | +€101,500 | |
| Cash at bank and in hand | 54/58 | €457,218 | €595,748 | +€138,530 | +30.3% |
| Deferred charges and accrued income | 490/1 | €90,733 | €97,371 | +€6,638 | +7.3% |
| Total equity and liabilities | 10/49 | €678,281 | €861,649 | +€183,369 | +27.0% |
| Equity | 10/15 | €645,533 | €645,533 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €626,933 | €626,933 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €625,073 | €625,073 | = | 0.0% |
| Amounts payable | 17/49 | €32,748 | €216,117 | +€183,369 | +560% |
| Amounts payable within one year | 42/48 | €32,748 | €216,117 | +€183,369 | +560% |
| Trade debts | 44 | €1,521 | - | -€1,521 | |
| Suppliers | 440/4 | €1,521 | - | -€1,521 | |
| Taxes, remuneration and social security | 45 | €17,029 | €2,630 | -€14,399 | -84.6% |
| Taxes | 450/3 | €17,029 | €2,630 | -€14,399 | -84.6% |
| Other amounts payable | 47/48 | €14,197 | €213,487 | +€199,289 | +1,404% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,430 | €17,886 | -€543 | -2.9% |
| Other operating charges | 640/8 | €2,108 | €1,978 | -€130 | -6.2% |
| Gross operating margin | 9900 | €223,022 | €266,095 | +€43,073 | +19.3% |
| Operating profit (loss) | 9901 | €202,485 | €246,231 | +€43,746 | +21.6% |
| Financial income | 75/76B | €3,452 | €12,748 | +€9,297 | +269% |
| Recurring financial income | 75 | €3,452 | €12,748 | +€9,297 | +269% |
| Financial charges | 65/66B | €70 | €71 | +€0 | +0.5% |
| Recurring financial charges | 65 | €70 | €71 | +€0 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €205,866 | €258,908 | +€53,043 | +25.8% |
| Income taxes | 67/77 | €61,873 | €60,740 | -€1,133 | -1.8% |
| Profit (loss) for the period | 9904 | €143,992 | €198,169 | +€54,176 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €143,992 | €198,169 | +€54,176 | +37.6% |
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 19 October 2026 via checked.be.