LABRA: 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.
LABRA
Largest movements
- Receivables after one year -€40,000
down €40,000 (-57.1%), from €70,000 to €30,000
- Tangible fixed assets -€23,806
down €23,806 (-40.0%), from €59,557 to €35,751
of which Land and buildings: -€18,898
- Receivables within one year -€17,567
down €17,567 (-52.6%), from €33,383 to €15,816
- Deferred charges and accrued income -€7,247
down €7,247 (-88.4%), from €8,197 to €950
- Tax, wage and social debts -€49,828
down €49,828 (-82.4%), from €60,469 to €10,641
of which Taxes: -€49,755
- Other debts -€49,000
no longer reported in 2025 (was €49,000)
- Trade debts +€7,185
up €7,185 (+88.8%), from €8,091 to €15,277
- Profit (loss) carried forward +€2,161
up €2,161 (+5.2%), from €41,951 to €44,111
- Gross operating margin -€105,808
down €105,808 (-49.1%), from €215,456 to €109,647
- Taxes -€18,691
down €18,691 (-88.2%), from €21,204 to €2,512
- Financial charges -€9,798
down €9,798 (-77.1%), from €12,714 to €2,916
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 | €172,182 | €82,529 | -€89,653 | -52.1% |
| Fixed assets | 21/28 | €59,557 | €35,751 | -€23,806 | -40.0% |
| Tangible fixed assets | 22/27 | €59,557 | €35,751 | -€23,806 | -40.0% |
| Land and buildings | 22 | €47,165 | €28,266 | -€18,898 | -40.1% |
| Furniture and vehicles | 24 | €12,393 | €7,485 | -€4,908 | -39.6% |
| Current assets | 29/58 | €112,625 | €46,778 | -€65,847 | -58.5% |
| Amounts receivable after more than one year | 29 | €70,000 | €30,000 | -€40,000 | -57.1% |
| Other amounts receivable | 291 | €70,000 | €30,000 | -€40,000 | -57.1% |
| Amounts receivable within one year | 40/41 | €33,383 | €15,816 | -€17,567 | -52.6% |
| Trade receivables | 40 | €33,383 | €15,816 | -€17,567 | -52.6% |
| Cash at bank and in hand | 54/58 | €1,045 | €13 | -€1,032 | -98.8% |
| Deferred charges and accrued income | 490/1 | €8,197 | €950 | -€7,247 | -88.4% |
| Total equity and liabilities | 10/49 | €172,182 | €82,529 | -€89,653 | -52.1% |
| Equity | 10/15 | €54,451 | €56,611 | +€2,161 | +4.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,951 | €44,111 | +€2,161 | +5.2% |
| Amounts payable | 17/49 | €117,731 | €25,918 | -€91,813 | -78.0% |
| Amounts payable within one year | 42/48 | €117,560 | €25,918 | -€91,642 | -78.0% |
| Trade debts | 44 | €8,091 | €15,277 | +€7,185 | +88.8% |
| Suppliers | 440/4 | €8,091 | €15,277 | +€7,185 | +88.8% |
| Taxes, remuneration and social security | 45 | €60,469 | €10,641 | -€49,828 | -82.4% |
| Taxes | 450/3 | €55,271 | €5,516 | -€49,755 | -90.0% |
| Remuneration and social security | 454/9 | €5,198 | €5,126 | -€72 | -1.4% |
| Other amounts payable | 47/48 | €49,000 | - | -€49,000 | |
| Accrued charges and deferred income | 492/3 | €171 | - | -€171 | |
| Remuneration, social security and pensions | 62 | €79,669 | €78,683 | -€986 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,735 | €23,806 | -€1,929 | -7.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €75 | €178 | +€103 | +137% |
| Other operating charges | 640/8 | €1,506 | €1,253 | -€253 | -16.8% |
| Gross operating margin | 9900 | €215,456 | €109,647 | -€105,808 | -49.1% |
| Operating profit (loss) | 9901 | €108,471 | €5,727 | -€102,744 | -94.7% |
| Financial income | 75/76B | €1,862 | €1,862 | = | 0.0% |
| Recurring financial income | 75 | €1,862 | €1,862 | = | 0.0% |
| Financial charges | 65/66B | €12,714 | €2,916 | -€9,798 | -77.1% |
| Recurring financial charges | 65 | €12,714 | €2,916 | -€9,798 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €97,619 | €4,673 | -€92,946 | -95.2% |
| Income taxes | 67/77 | €21,204 | €2,512 | -€18,691 | -88.2% |
| Profit (loss) for the period | 9904 | €76,415 | €2,161 | -€74,254 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,415 | €2,161 | -€74,254 | -97.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.