Labrash: 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.
Labrash
Largest movements
- Cash +€6,390
up €6,390 (+449.7%), from €1,421 to €7,812
mainly Net result for the year (+€10,199) and Tax, wage and social debts (+€5,325)
- Receivables within one year +€4,225
up €4,225 (+75.5%), from €5,599 to €9,823
of which Other amounts receivable: +€2,208
- Intangible fixed assets -€2,300
no longer reported in 2023 (was €2,300)
- Tangible fixed assets +€965
up €965 (+42.7%), from €2,262 to €3,227
of which Plant, machinery and equipment: +€2,099
- Reserves +€10,199
up €10,199 (+83.5%), from €12,215 to €22,414
of which Distributable reserves: +€10,199
- Tax, wage and social debts +€5,325
up €5,325 (+211.7%), from €2,515 to €7,840
- Trade debts -€2,349
down €2,349 (-35.7%), from €6,580 to €4,231
- Other debts -€1,986
no longer reported in 2023 (was €1,986)
- Debts after one year -€1,492
no longer reported in 2023 (was €1,492)
- Gross operating margin +€40,606
up €40,606, from -€481 to €40,125
- Staff costs +€17,934
up €17,934 (+2772.8%), from €647 to €18,581
- Depreciation -€3,058
down €3,058 (-37.7%), from €8,102 to €5,044
- Financial charges +€2,023
up €2,023 (+147.2%), from €1,374 to €3,396
- Other operating charges +€1,480
up €1,480 (+194.1%), from €763 to €2,243
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,891 | €54,576 | +€9,685 | +21.6% |
| Fixed assets | 21/28 | €4,562 | €3,227 | -€1,335 | -29.3% |
| Intangible fixed assets | 21 | €2,300 | - | -€2,300 | |
| Tangible fixed assets | 22/27 | €2,262 | €3,227 | +€965 | +42.7% |
| Plant, machinery and equipment | 23 | €1,128 | €3,227 | +€2,099 | +186.0% |
| Furniture and vehicles | 24 | €1,134 | - | -€1,134 | |
| Current assets | 29/58 | €40,329 | €51,349 | +€11,020 | +27.3% |
| Amounts receivable after more than one year | 29 | €27,000 | €27,000 | = | 0.0% |
| Other amounts receivable | 291 | €27,000 | €27,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,309 | €6,714 | +€405 | +6.4% |
| Stocks | 30/36 | €6,309 | €6,714 | +€405 | +6.4% |
| Amounts receivable within one year | 40/41 | €5,599 | €9,823 | +€4,225 | +75.5% |
| Trade receivables | 40 | €878 | €2,895 | +€2,017 | +229.6% |
| Other amounts receivable | 41 | €4,720 | €6,928 | +€2,208 | +46.8% |
| Cash at bank and in hand | 54/58 | €1,421 | €7,812 | +€6,390 | +449.7% |
| Total equity and liabilities | 10/49 | €44,891 | €54,576 | +€9,685 | +21.6% |
| Equity | 10/15 | €30,815 | €41,014 | +€10,199 | +33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,215 | €22,414 | +€10,199 | +83.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,355 | €20,554 | +€10,199 | +98.5% |
| Amounts payable | 17/49 | €14,077 | €13,563 | -€514 | -3.7% |
| Amounts payable after more than one year | 17 | €1,492 | - | -€1,492 | |
| Financial debts | 170/4 | €1,492 | - | -€1,492 | |
| Amounts payable within one year | 42/48 | €12,585 | €13,563 | +€978 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €1,503 | €1,492 | -€11 | -0.8% |
| Trade debts | 44 | €6,580 | €4,231 | -€2,349 | -35.7% |
| Suppliers | 440/4 | €6,580 | €4,231 | -€2,349 | -35.7% |
| Taxes, remuneration and social security | 45 | €2,515 | €7,840 | +€5,325 | +211.7% |
| Taxes | 450/3 | €2,515 | €7,840 | +€5,325 | +211.7% |
| Other amounts payable | 47/48 | €1,986 | - | -€1,986 | |
| Remuneration, social security and pensions | 62 | €647 | €18,581 | +€17,934 | +2772.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,102 | €5,044 | -€3,058 | -37.7% |
| Other operating charges | 640/8 | €763 | €2,243 | +€1,480 | +194.1% |
| Gross operating margin | 9900 | -€481 | €40,125 | +€40,606 | |
| Operating profit (loss) | 9901 | -€9,992 | €14,257 | +€24,250 | |
| Financial income | 75/76B | €900 | €817 | -€83 | -9.2% |
| Recurring financial income | 75 | €900 | €817 | -€83 | -9.2% |
| Financial charges | 65/66B | €1,374 | €3,396 | +€2,023 | +147.2% |
| Recurring financial charges | 65 | €1,374 | €3,396 | +€2,023 | +147.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,466 | €11,679 | +€22,145 | |
| Income taxes | 67/77 | - | €1,480 | +€1,480 | |
| Profit (loss) for the period | 9904 | -€10,466 | €10,199 | +€20,665 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,466 | €10,199 | +€20,665 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.