Laboratoire Classen: 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.
Laboratoire Classen
Largest movements
- Intangible fixed assets -€57,143
down €57,143 (-50.0%), from €114,286 to €57,143
- Tangible fixed assets -€35,814
down €35,814 (-33.3%), from €107,407 to €71,593
- Receivables within one year +€27,282
up €27,282 (+10.4%), from €262,954 to €290,236
of which Other amounts receivable: +€27,283
- Cash +€25,595
up €25,595 (+15.9%), from €160,638 to €186,233
mainly Depreciation (+€94,548) and Net result for the year (+€62,747)
- Other debts -€100,359
down €100,359 (-92.4%), from €108,660 to €8,301
- Reserves +€62,747
up €62,747 (+12.1%), from €520,570 to €583,317
- Financial charges -€144,327
down €144,327 (-97.1%), from €148,646 to €4,319
- Gross operating margin -€114,863
down €114,863 (-38.3%), from €300,259 to €185,395
- Depreciation +€20,746
up €20,746 (+28.1%), from €73,803 to €94,548
- Taxes +€7,192
up €7,192 (+34.7%), from €20,697 to €27,889
- Provisions -€5,000
new in 2025: -€5,000
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 | €649,031 | €609,183 | -€39,847 | -6.1% |
| Fixed assets | 21/28 | €221,767 | €128,811 | -€92,956 | -41.9% |
| Intangible fixed assets | 21 | €114,286 | €57,143 | -€57,143 | -50.0% |
| Tangible fixed assets | 22/27 | €107,407 | €71,593 | -€35,814 | -33.3% |
| Furniture and vehicles | 24 | €107,407 | €71,593 | -€35,814 | -33.3% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €427,263 | €480,372 | +€53,109 | +12.4% |
| Amounts receivable within one year | 40/41 | €262,954 | €290,236 | +€27,282 | +10.4% |
| Trade receivables | 40 | €1 | - | -€1 | |
| Other amounts receivable | 41 | €262,953 | €290,236 | +€27,283 | +10.4% |
| Cash at bank and in hand | 54/58 | €160,638 | €186,233 | +€25,595 | +15.9% |
| Deferred charges and accrued income | 490/1 | €3,671 | €3,904 | +€232 | +6.3% |
| Total equity and liabilities | 10/49 | €649,031 | €609,183 | -€39,847 | -6.1% |
| Equity | 10/15 | €525,644 | €588,390 | +€62,747 | +11.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €520,570 | €583,317 | +€62,747 | +12.1% |
| Distributable reserves | 133 | €520,570 | €583,317 | +€62,747 | +12.1% |
| Profit (loss) carried forward | 14 | €74 | €74 | = | 0.0% |
| Provisions and deferred taxes | 16 | €5,000 | - | -€5,000 | |
| Provisions for liabilities and charges | 160/5 | €5,000 | - | -€5,000 | |
| Other liabilities and charges | 164/5 | €5,000 | - | -€5,000 | |
| Amounts payable | 17/49 | €118,387 | €20,793 | -€97,594 | -82.4% |
| Amounts payable within one year | 42/48 | €118,280 | €14,731 | -€103,549 | -87.5% |
| Trade debts | 44 | €6,652 | €5,174 | -€1,478 | -22.2% |
| Suppliers | 440/4 | €6,652 | €5,174 | -€1,478 | -22.2% |
| Taxes, remuneration and social security | 45 | €2,967 | €1,256 | -€1,711 | -57.7% |
| Taxes | 450/3 | €2,967 | €1,256 | -€1,711 | -57.7% |
| Other amounts payable | 47/48 | €108,660 | €8,301 | -€100,359 | -92.4% |
| Accrued charges and deferred income | 492/3 | €107 | €6,062 | +€5,955 | +5,572% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,803 | €94,548 | +€20,746 | +28.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€5,000 | -€5,000 | |
| Other operating charges | 640/8 | €5,598 | €1,418 | -€4,180 | -74.7% |
| Gross operating margin | 9900 | €300,259 | €185,395 | -€114,863 | -38.3% |
| Operating profit (loss) | 9901 | €220,858 | €94,429 | -€126,429 | -57.2% |
| Financial income | 75/76B | €448 | €526 | +€78 | +17.5% |
| Recurring financial income | 75 | €448 | €526 | +€78 | +17.5% |
| Financial charges | 65/66B | €148,646 | €4,319 | -€144,327 | -97.1% |
| Recurring financial charges | 65 | €148,646 | €4,319 | -€144,327 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €72,660 | €90,636 | +€17,976 | +24.7% |
| Income taxes | 67/77 | €20,697 | €27,889 | +€7,192 | +34.7% |
| Profit (loss) for the period | 9904 | €51,963 | €62,747 | +€10,783 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,963 | €62,747 | +€10,783 | +20.8% |
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 20 October 2026 via checked.be.