LABORATORY CERTIFICATION: 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.
LABORATORY CERTIFICATION
Largest movements
- Tangible fixed assets -€7,541
down €7,541 (-23.0%), from €32,794 to €25,253
- Cash +€4,846
up €4,846 (+267.8%), from €1,810 to €6,655
mainly Depreciation (+€7,541) and Receivables within one year (+€4,456)
- Receivables within one year -€4,456
down €4,456 (-65.7%), from €6,783 to €2,326
of which Trade receivables: -€6,783
- Other debts -€7,309
down €7,309 (-100.0%), from €7,309 to €0
- Debts after one year -€5,077
down €5,077 (-62.5%), from €8,128 to €3,051
- Reserves +€3,971
up €3,971 (+26.4%), from €15,029 to €19,000
of which Distributable reserves: +€4,000
- Tax, wage and social debts +€2,253
up €2,253 (+82.3%), from €2,737 to €4,990
- Profit (loss) carried forward -€1,271
down €1,271 (-76.5%), from €1,662 to €391
- Depreciation +€3,965
up €3,965 (+110.9%), from €3,576 to €7,541
- Taxes -€484
down €484 (-17.7%), from €2,737 to €2,253
- Other operating charges +€167
up €167 (+23.4%), from €714 to €881
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 | €42,353 | €35,250 | -€7,103 | -16.8% |
| Fixed assets | 21/28 | €32,794 | €25,253 | -€7,541 | -23.0% |
| Tangible fixed assets | 22/27 | €32,794 | €25,253 | -€7,541 | -23.0% |
| Furniture and vehicles | 24 | €32,794 | €25,253 | -€7,541 | -23.0% |
| Current assets | 29/58 | €9,559 | €9,997 | +€438 | +4.6% |
| Amounts receivable within one year | 40/41 | €6,783 | €2,326 | -€4,456 | -65.7% |
| Trade receivables | 40 | €6,783 | €0 | -€6,783 | -100.0% |
| Other amounts receivable | 41 | - | €2,326 | +€2,326 | |
| Cash at bank and in hand | 54/58 | €1,810 | €6,655 | +€4,846 | +267.8% |
| Deferred charges and accrued income | 490/1 | €967 | €1,016 | +€49 | +5.1% |
| Total equity and liabilities | 10/49 | €42,353 | €35,250 | -€7,103 | -16.8% |
| Equity | 10/15 | €19,191 | €21,891 | +€2,701 | +14.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,029 | €19,000 | +€3,971 | +26.4% |
| Tax-exempt reserves | 132 | €29 | €0 | -€29 | -100.0% |
| Distributable reserves | 133 | €15,000 | €19,000 | +€4,000 | +26.7% |
| Profit (loss) carried forward | 14 | €1,662 | €391 | -€1,271 | -76.5% |
| Amounts payable | 17/49 | €23,162 | €13,359 | -€9,803 | -42.3% |
| Amounts payable after more than one year | 17 | €8,128 | €3,051 | -€5,077 | -62.5% |
| Financial debts | 170/4 | €8,128 | €3,051 | -€5,077 | -62.5% |
| Amounts payable within one year | 42/48 | €15,034 | €10,308 | -€4,727 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €4,889 | €5,077 | +€188 | +3.9% |
| Trade debts | 44 | €100 | €241 | +€141 | +141.6% |
| Suppliers | 440/4 | €100 | €241 | +€141 | +141.6% |
| Taxes, remuneration and social security | 45 | €2,737 | €4,990 | +€2,253 | +82.3% |
| Taxes | 450/3 | €2,737 | €4,990 | +€2,253 | +82.3% |
| Other amounts payable | 47/48 | €7,309 | €0 | -€7,309 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,576 | €7,541 | +€3,965 | +110.9% |
| Other operating charges | 640/8 | €714 | €881 | +€167 | +23.4% |
| Gross operating margin | 9900 | €13,887 | €13,792 | -€95 | -0.7% |
| Operating profit (loss) | 9901 | €9,597 | €5,370 | -€4,227 | -44.0% |
| Financial income | 75/76B | €0 | €63 | +€63 | +630300.0% |
| Recurring financial income | 75 | €0 | €63 | +€63 | +630300.0% |
| Financial charges | 65/66B | €371 | €479 | +€108 | +29.2% |
| Recurring financial charges | 65 | €371 | €479 | +€108 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €9,226 | €4,954 | -€4,272 | -46.3% |
| Income taxes | 67/77 | €2,737 | €2,253 | -€484 | -17.7% |
| Profit (loss) for the period | 9904 | €6,489 | €2,701 | -€3,788 | -58.4% |
| Transfer from tax-exempt reserves | 789 | - | €29 | +€29 | |
| Transfer to tax-exempt reserves | 689 | €29 | €0 | -€29 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,460 | €2,729 | -€3,731 | -57.7% |
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 29 September 2026 via checked.be.