LABRA: 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.
LABRA
Largest movements
- Tangible fixed assets -€37,159
down €37,159 (-3.3%), from €1.1m to €1.1m
of which Land and buildings: -€36,959
- Other debts -€32,742
down €32,742 (-4.7%), from €691,422 to €658,680
- Debts after one year -€28,772
down €28,772 (-10.2%), from €282,950 to €254,177
- Profit (loss) carried forward +€24,967
up €24,967 (+12.4%), from -€201,340 to -€176,373
- Gross operating margin +€86,944
up €86,944 (+126.6%), from €68,671 to €155,616
- Financial charges +€13,055
up €13,055 (+154.7%), from €8,441 to €21,495
- Depreciation +€8,888
up €8,888 (+12.2%), from €72,960 to €81,849
- Other operating charges -€3,302
down €3,302 (-18.3%), from €18,072 to €14,770
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,142,280 | €1,103,441 | -€38,839 | -3.4% |
| Fixed assets | 21/28 | €1,122,067 | €1,084,908 | -€37,159 | -3.3% |
| Tangible fixed assets | 22/27 | €1,122,067 | €1,084,908 | -€37,159 | -3.3% |
| Land and buildings | 22 | €1,121,337 | €1,084,378 | -€36,959 | -3.3% |
| Furniture and vehicles | 24 | €730 | €530 | -€200 | -27.4% |
| Current assets | 29/58 | €20,213 | €18,533 | -€1,680 | -8.3% |
| Amounts receivable within one year | 40/41 | - | €1,850 | +€1,850 | |
| Trade receivables | 40 | - | €1,850 | +€1,850 | |
| Cash at bank and in hand | 54/58 | €15,063 | €11,385 | -€3,678 | -24.4% |
| Deferred charges and accrued income | 490/1 | €5,150 | €5,298 | +€148 | +2.9% |
| Total equity and liabilities | 10/49 | €1,142,280 | €1,103,441 | -€38,839 | -3.4% |
| Equity | 10/15 | €115,762 | €140,729 | +€24,967 | +21.6% |
| Contributions | 10/11 | €210,710 | €210,710 | = | 0.0% |
| Capital | 10 | €210,710 | €210,710 | = | 0.0% |
| Issued capital | 100 | €210,710 | €210,710 | = | 0.0% |
| Reserves | 13 | €106,393 | €106,393 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,071 | €21,071 | = | 0.0% |
| Legal reserve | 130 | €21,071 | €21,071 | = | 0.0% |
| Distributable reserves | 133 | €85,322 | €85,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,340 | -€176,373 | +€24,967 | +12.4% |
| Amounts payable | 17/49 | €1,026,518 | €962,712 | -€63,806 | -6.2% |
| Amounts payable after more than one year | 17 | €282,950 | €254,177 | -€28,772 | -10.2% |
| Financial debts | 170/4 | €282,950 | €254,177 | -€28,772 | -10.2% |
| Amounts payable within one year | 42/48 | €735,940 | €694,477 | -€41,463 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €37,021 | €32,715 | -€4,306 | -11.6% |
| Trade debts | 44 | €7,496 | €3,081 | -€4,415 | -58.9% |
| Suppliers | 440/4 | €7,496 | €3,081 | -€4,415 | -58.9% |
| Other amounts payable | 47/48 | €691,422 | €658,680 | -€32,742 | -4.7% |
| Accrued charges and deferred income | 492/3 | €7,628 | €14,057 | +€6,429 | +84.3% |
| Non-recurring operating income | 76A | €0 | €59,770 | +€59,770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,960 | €81,849 | +€8,888 | +12.2% |
| Other operating charges | 640/8 | €18,072 | €14,770 | -€3,302 | -18.3% |
| Non-recurring operating charges | 66A | - | €12,544 | +€12,544 | |
| Gross operating margin | 9900 | €68,671 | €155,616 | +€86,944 | +126.6% |
| Operating profit (loss) | 9901 | -€22,361 | €46,453 | +€68,814 | |
| Financial income | 75/76B | €0 | €9 | +€9 | +3400.0% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +3400.0% |
| Financial charges | 65/66B | €8,441 | €21,495 | +€13,055 | +154.7% |
| Recurring financial charges | 65 | €8,441 | €21,495 | +€13,055 | +154.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,801 | €24,967 | +€55,769 | |
| Profit (loss) for the period | 9904 | -€30,801 | €24,967 | +€55,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,801 | €24,967 | +€55,769 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.