LABORATORY CONSULTING & SERVICES: 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.
LABORATORY CONSULTING & SERVICES
Largest movements
- Tangible fixed assets +€21,511
up €21,511 (+283%), from €7,602 to €29,113
of which Furniture and vehicles: +€21,511
- Cash +€13,233
up €13,233 (+4.9%), from €267,986 to €281,219
mainly Net result for the year (+€68,506) and Receivables within one year (+€10,555)
- Stocks and contracts +€11,278
up €11,278 (+8.6%), from €130,673 to €141,951
- Receivables within one year -€10,555
down €10,555 (-28.3%), from €37,291 to €26,736
of which Trade receivables: -€12,302
- Profit (loss) carried forward +€68,506
up €68,506 (+62.0%), from €110,472 to €178,978
- Other debts -€19,768
no longer reported in 2025 (was €19,768)
- Trade debts -€15,326
down €15,326 (-80.6%), from €19,013 to €3,688
- Gross operating margin -€29,264
down €29,264 (-25.6%), from €114,399 to €85,136
- Other operating charges -€8,011
down €8,011 (-85.6%), from €9,359 to €1,348
- Taxes +€3,068
up €3,068 (+30.7%), from €10,000 to €13,068
- Depreciation +€1,650
up €1,650 (+105%), from €1,567 to €3,216
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 | €444,120 | €479,588 | +€35,468 | +8.0% |
| Fixed assets | 21/28 | €8,170 | €29,682 | +€21,511 | +263% |
| Tangible fixed assets | 22/27 | €7,602 | €29,113 | +€21,511 | +283% |
| Plant, machinery and equipment | 23 | €1,251 | €1,251 | = | 0.0% |
| Furniture and vehicles | 24 | €6,351 | €27,862 | +€21,511 | +339% |
| Financial fixed assets | 28 | €569 | €569 | = | 0.0% |
| Current assets | 29/58 | €435,950 | €449,906 | +€13,956 | +3.2% |
| Stocks and contracts in progress | 3 | €130,673 | €141,951 | +€11,278 | +8.6% |
| Stocks | 30/36 | €130,673 | €141,951 | +€11,278 | +8.6% |
| Amounts receivable within one year | 40/41 | €37,291 | €26,736 | -€10,555 | -28.3% |
| Trade receivables | 40 | €32,257 | €19,955 | -€12,302 | -38.1% |
| Other amounts receivable | 41 | €5,033 | €6,781 | +€1,747 | +34.7% |
| Cash at bank and in hand | 54/58 | €267,986 | €281,219 | +€13,233 | +4.9% |
| Total equity and liabilities | 10/49 | €444,120 | €479,588 | +€35,468 | +8.0% |
| Equity | 10/15 | €405,338 | €473,844 | +€68,506 | +16.9% |
| Contributions | 10/11 | €49,077 | €49,077 | = | 0.0% |
| Contributions outside capital | 11 | €49,077 | €49,077 | = | 0.0% |
| Share premium | 1100/10 | €49,077 | €49,077 | = | 0.0% |
| Reserves | 13 | €245,789 | €245,789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €245,689 | €245,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,472 | €178,978 | +€68,506 | +62.0% |
| Amounts payable | 17/49 | €38,782 | €5,744 | -€33,038 | -85.2% |
| Amounts payable within one year | 42/48 | €38,782 | €5,744 | -€33,038 | -85.2% |
| Trade debts | 44 | €19,013 | €3,688 | -€15,326 | -80.6% |
| Suppliers | 440/4 | €19,013 | €3,688 | -€15,326 | -80.6% |
| Taxes, remuneration and social security | 45 | - | €2,056 | +€2,056 | |
| Taxes | 450/3 | - | €2,056 | +€2,056 | |
| Other amounts payable | 47/48 | €19,768 | - | -€19,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,567 | €3,216 | +€1,650 | +105% |
| Other operating charges | 640/8 | €9,359 | €1,348 | -€8,011 | -85.6% |
| Gross operating margin | 9900 | €114,399 | €85,136 | -€29,264 | -25.6% |
| Operating profit (loss) | 9901 | €103,474 | €80,571 | -€22,903 | -22.1% |
| Financial income | 75/76B | €2,383 | €1,781 | -€601 | -25.2% |
| Recurring financial income | 75 | €2,383 | €1,781 | -€601 | -25.2% |
| Financial charges | 65/66B | €686 | €779 | +€93 | +13.6% |
| Recurring financial charges | 65 | €686 | €779 | +€93 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €105,171 | €81,574 | -€23,597 | -22.4% |
| Income taxes | 67/77 | €10,000 | €13,068 | +€3,068 | +30.7% |
| Profit (loss) for the period | 9904 | €95,171 | €68,506 | -€26,665 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €95,171 | €68,506 | -€26,665 | -28.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.