LABRIQUE: 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.
LABRIQUE
Largest movements
- Receivables within one year +€1.7m
up €1.7m (+100.7%), from €1.7m to €3.5m
of which Trade receivables: +€3.0m
- Tangible fixed assets +€1.5m
up €1.5m (+1365.3%), from €111,032 to €1.6m
of which Plant, machinery and equipment: +€1.5m
- Current investments +€150,000
up €150,000 (+4347826.1%), from €3 to €150,003
- Stocks and contracts +€142,594
up €142,594 (+58.8%), from €242,676 to €385,270
- Debts after one year +€1.5m
up €1.5m (+3437.1%), from €43,619 to €1.5m
- Other debts +€1.4m
up €1.4m (+138.7%), from €1.0m to €2.4m
- Current portion of long-term debt +€257,143
up €257,143 (+589.5%), from €43,619 to €300,762
- Reserves +€242,000
up €242,000 (+138.7%), from €174,499 to €416,499
of which Distributable reserves: +€242,000
- Tax, wage and social debts +€180,005
up €180,005 (+236.8%), from €76,012 to €256,017
- Gross operating margin +€236,350
up €236,350 (+76.9%), from €307,538 to €543,888
- Depreciation +€201,485
up €201,485 (+199.3%), from €101,095 to €302,580
- Financial income +€18,950
up €18,950 (+40.2%), from €47,125 to €66,074
- Taxes -€16,942
down €16,942 (-22.4%), from €75,581 to €58,638
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 | €2,115,099 | €5,627,356 | +€3.5m | +166.1% |
| Fixed assets | 21/28 | €111,032 | €1,626,942 | +€1.5m | +1365.3% |
| Tangible fixed assets | 22/27 | €111,032 | €1,626,942 | +€1.5m | +1365.3% |
| Land and buildings | 22 | €33,820 | €4,780 | -€29,041 | -85.9% |
| Plant, machinery and equipment | 23 | €70,119 | €1,619,906 | +€1.5m | +2210.2% |
| Furniture and vehicles | 24 | €7,093 | €2,257 | -€4,837 | -68.2% |
| Current assets | 29/58 | €2,004,066 | €4,000,414 | +€2.0m | +99.6% |
| Stocks and contracts in progress | 3 | €242,676 | €385,270 | +€142,594 | +58.8% |
| Stocks | 30/36 | €242,676 | €385,270 | +€142,594 | +58.8% |
| Amounts receivable within one year | 40/41 | €1,718,792 | €3,450,420 | +€1.7m | +100.7% |
| Trade receivables | 40 | €418,792 | €3,450,420 | +€3.0m | +723.9% |
| Other amounts receivable | 41 | €1,300,000 | - | -€1.3m | |
| Current investments | 50/53 | €3 | €150,003 | +€150,000 | +4347826.1% |
| Cash at bank and in hand | 54/58 | €42,594 | €14,721 | -€27,874 | -65.4% |
| Total equity and liabilities | 10/49 | €2,115,099 | €5,627,356 | +€3.5m | +166.1% |
| Equity | 10/15 | €838,007 | €1,068,620 | +€230,613 | +27.5% |
| Contributions | 10/11 | €25,517 | €25,517 | = | 0.0% |
| Reserves | 13 | €174,499 | €416,499 | +€242,000 | +138.7% |
| Non-distributable reserves | 130/1 | €2,499 | €2,499 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,499 | €2,499 | = | 0.0% |
| Distributable reserves | 133 | €172,000 | €414,000 | +€242,000 | +140.7% |
| Profit (loss) carried forward | 14 | €588,487 | €588,573 | +€87 | 0.0% |
| Investment grants | 15 | €49,505 | €38,031 | -€11,474 | -23.2% |
| Amounts payable | 17/49 | €1,277,092 | €4,558,736 | +€3.3m | +257.0% |
| Amounts payable after more than one year | 17 | €43,619 | €1,542,857 | +€1.5m | +3437.1% |
| Financial debts | 170/4 | €43,619 | €1,542,857 | +€1.5m | +3437.1% |
| Amounts payable within one year | 42/48 | €1,233,472 | €3,015,879 | +€1.8m | +144.5% |
| Current portion of amounts payable after more than one year | 42 | €43,619 | €300,762 | +€257,143 | +589.5% |
| Trade debts | 44 | €93,842 | €24,100 | -€69,741 | -74.3% |
| Suppliers | 440/4 | €93,842 | €24,100 | -€69,741 | -74.3% |
| Taxes, remuneration and social security | 45 | €76,012 | €256,017 | +€180,005 | +236.8% |
| Taxes | 450/3 | €76,012 | €256,017 | +€180,005 | +236.8% |
| Other amounts payable | 47/48 | €1,020,000 | €2,435,000 | +€1.4m | +138.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,095 | €302,580 | +€201,485 | +199.3% |
| Other operating charges | 640/8 | €2,321 | €3,065 | +€745 | +32.1% |
| Gross operating margin | 9900 | €307,538 | €543,888 | +€236,350 | +76.9% |
| Operating profit (loss) | 9901 | €204,123 | €238,242 | +€34,120 | +16.7% |
| Financial income | 75/76B | €47,125 | €66,074 | +€18,950 | +40.2% |
| Recurring financial income | 75 | €47,125 | €66,074 | +€18,950 | +40.2% |
| Financial charges | 65/66B | €2,834 | €3,591 | +€757 | +26.7% |
| Recurring financial charges | 65 | €2,834 | €3,591 | +€757 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €248,413 | €300,725 | +€52,312 | +21.1% |
| Income taxes | 67/77 | €75,581 | €58,638 | -€16,942 | -22.4% |
| Profit (loss) for the period | 9904 | €172,833 | €242,087 | +€69,254 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €172,833 | €242,087 | +€69,254 | +40.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.