LABORHIM: 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.
LABORHIM
Largest movements
- Tangible fixed assets +€474,437
up €474,437 (+32.4%), from €1.5m to €1.9m
of which Land and buildings: +€509,863
- Current investments -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Cash +€110,984
up €110,984 (+297.4%), from €37,321 to €148,305
mainly Current investments (+€300,000) and Depreciation (+€209,677)
- Reserves +€254,548
up €254,548 (+21.4%), from €1.2m to €1.4m
of which Tax-exempt reserves: +€279,297
- Profit (loss) carried forward -€97,436
down €97,436 (-44.5%), from -€218,900 to -€316,336
- Provisions +€93,099
up €93,099 (+49.2%), from €189,054 to €282,153
- Other debts +€30,452
up €30,452, from €0 to €30,452
- Debts after one year -€29,472
down €29,472 (-92.2%), from €31,950 to €2,477
- Gross operating margin +€433,545
up €433,545 (+835.4%), from €51,894 to €485,439
- Financial charges -€121,061
down €121,061 (-98.9%), from €122,361 to €1,299
of which Non-recurring financial charges: -€120,300
- Depreciation +€106,697
up €106,697 (+103.6%), from €102,980 to €209,677
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 | €2,451,177 | €2,698,781 | +€247,604 | +10.1% |
| Fixed assets | 21/28 | €1,964,368 | €2,438,805 | +€474,437 | +24.2% |
| Tangible fixed assets | 22/27 | €1,464,368 | €1,938,805 | +€474,437 | +32.4% |
| Land and buildings | 22 | €1,355,421 | €1,865,284 | +€509,863 | +37.6% |
| Furniture and vehicles | 24 | €108,947 | €73,521 | -€35,426 | -32.5% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €486,809 | €259,976 | -€226,833 | -46.6% |
| Amounts receivable after more than one year | 29 | €22,682 | €0 | -€22,682 | -100.0% |
| Other amounts receivable | 291 | €22,682 | €0 | -€22,682 | -100.0% |
| Amounts receivable within one year | 40/41 | €120,046 | €106,049 | -€13,997 | -11.7% |
| Trade receivables | 40 | €8,829 | €3,239 | -€5,589 | -63.3% |
| Other amounts receivable | 41 | €111,218 | €102,810 | -€8,407 | -7.6% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €37,321 | €148,305 | +€110,984 | +297.4% |
| Deferred charges and accrued income | 490/1 | €6,760 | €5,622 | -€1,139 | -16.8% |
| Total equity and liabilities | 10/49 | €2,451,177 | €2,698,781 | +€247,604 | +10.1% |
| Equity | 10/15 | €2,193,119 | €2,350,231 | +€157,112 | +7.2% |
| Contributions | 10/11 | €1,224,261 | €1,224,261 | = | 0.0% |
| Reserves | 13 | €1,187,758 | €1,442,306 | +€254,548 | +21.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €567,161 | €846,458 | +€279,297 | +49.2% |
| Distributable reserves | 133 | €620,598 | €595,848 | -€24,750 | -4.0% |
| Profit (loss) carried forward | 14 | -€218,900 | -€316,336 | -€97,436 | -44.5% |
| Provisions and deferred taxes | 16 | €189,054 | €282,153 | +€93,099 | +49.2% |
| Deferred taxes | 168 | €189,054 | €282,153 | +€93,099 | +49.2% |
| Amounts payable | 17/49 | €69,004 | €66,397 | -€2,607 | -3.8% |
| Amounts payable after more than one year | 17 | €31,950 | €2,477 | -€29,472 | -92.2% |
| Financial debts | 170/4 | €31,950 | €2,477 | -€29,472 | -92.2% |
| Amounts payable within one year | 42/48 | €31,479 | €60,765 | +€29,286 | +93.0% |
| Current portion of amounts payable after more than one year | 42 | €29,007 | €29,472 | +€465 | +1.6% |
| Trade debts | 44 | €2,471 | €841 | -€1,631 | -66.0% |
| Suppliers | 440/4 | €2,471 | €841 | -€1,631 | -66.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €30,452 | +€30,452 | |
| Accrued charges and deferred income | 492/3 | €5,576 | €3,155 | -€2,421 | -43.4% |
| Non-recurring operating income | 76A | €44,984 | €535,299 | +€490,315 | +1090.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,980 | €209,677 | +€106,697 | +103.6% |
| Other operating charges | 640/8 | €8,118 | €8,353 | +€235 | +2.9% |
| Non-recurring operating charges | 66A | €8,141 | €0 | -€8,141 | -100.0% |
| Gross operating margin | 9900 | €51,894 | €485,439 | +€433,545 | +835.4% |
| Operating profit (loss) | 9901 | -€67,346 | €267,409 | +€334,755 | |
| Financial income | 75/76B | €5,110 | €9,310 | +€4,200 | +82.2% |
| Recurring financial income | 75 | €5,110 | €9,310 | +€4,200 | +82.2% |
| Financial charges | 65/66B | €122,361 | €1,299 | -€121,061 | -98.9% |
| Recurring financial charges | 65 | €2,061 | €1,299 | -€761 | -36.9% |
| Non-recurring financial charges | 66B | €120,300 | €0 | -€120,300 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€184,596 | €275,419 | +€460,016 | |
| Transfer from deferred taxes | 780 | €2,763 | €32,108 | +€29,345 | +1062.1% |
| Transfer to deferred taxes | 680 | €11,246 | €125,207 | +€113,961 | +1013.4% |
| Income taxes | 67/77 | €371 | €459 | +€87 | +23.5% |
| Profit (loss) for the period | 9904 | -€193,451 | €181,861 | +€375,312 | |
| Transfer from tax-exempt reserves | 789 | €8,289 | €96,324 | +€88,035 | +1062.1% |
| Transfer to tax-exempt reserves | 689 | €33,738 | €375,621 | +€341,883 | +1013.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€218,900 | -€97,436 | +€121,464 | +55.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.