LABRIQUE PUBLISHING: 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 PUBLISHING
Largest movements
- Cash -€45,917
down €45,917 (-93.5%), from €49,085 to €3,168
mainly Net result for the year (-€61,070) and Trade debts (-€36,324)
- Receivables within one year -€19,291
down €19,291 (-33.8%), from €56,993 to €37,702
of which Trade receivables: -€19,707
- Profit (loss) carried forward -€61,070
down €61,070, from €668 to -€60,402
- Trade debts -€36,324
down €36,324 (-45.8%), from €79,344 to €43,020
- Other debts +€21,887
up €21,887 (+158.9%), from €13,774 to €35,661
- Tax, wage and social debts +€8,647
up €8,647 (+112.0%), from €7,724 to €16,371
of which Remuneration and social security: +€8,800
- Gross operating margin -€59,785
down €59,785, from €2,905 to -€56,880
- Staff costs -€1,088
down €1,088 (-26.4%), from €4,128 to €3,040
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 | €107,731 | €40,871 | -€66,860 | -62.1% |
| Fixed assets | 21/28 | €653 | - | -€653 | |
| Tangible fixed assets | 22/27 | €653 | - | -€653 | |
| Furniture and vehicles | 24 | €653 | - | -€653 | |
| Current assets | 29/58 | €107,078 | €40,871 | -€66,208 | -61.8% |
| Amounts receivable within one year | 40/41 | €56,993 | €37,702 | -€19,291 | -33.8% |
| Trade receivables | 40 | €31,505 | €11,798 | -€19,707 | -62.6% |
| Other amounts receivable | 41 | €25,489 | €25,905 | +€416 | +1.6% |
| Cash at bank and in hand | 54/58 | €49,085 | €3,168 | -€45,917 | -93.5% |
| Deferred charges and accrued income | 490/1 | €1,000 | - | -€1,000 | |
| Total equity and liabilities | 10/49 | €107,731 | €40,871 | -€66,860 | -62.1% |
| Equity | 10/15 | €888 | -€60,182 | -€61,070 | |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €20 | €20 | = | 0.0% |
| Distributable reserves | 133 | €20 | €20 | = | 0.0% |
| Profit (loss) carried forward | 14 | €668 | -€60,402 | -€61,070 | |
| Amounts payable | 17/49 | €106,843 | €101,053 | -€5,790 | -5.4% |
| Amounts payable after more than one year | 17 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 178/9 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100,843 | €95,053 | -€5,790 | -5.7% |
| Trade debts | 44 | €79,344 | €43,020 | -€36,324 | -45.8% |
| Suppliers | 440/4 | €79,344 | €43,020 | -€36,324 | -45.8% |
| Taxes, remuneration and social security | 45 | €7,724 | €16,371 | +€8,647 | +112.0% |
| Taxes | 450/3 | €4,095 | €3,943 | -€153 | -3.7% |
| Remuneration and social security | 454/9 | €3,629 | €12,429 | +€8,800 | +242.5% |
| Other amounts payable | 47/48 | €13,774 | €35,661 | +€21,887 | +158.9% |
| Remuneration, social security and pensions | 62 | €4,128 | €3,040 | -€1,088 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €653 | €653 | +€0 | 0.0% |
| Other operating charges | 640/8 | €498 | €451 | -€47 | -9.4% |
| Gross operating margin | 9900 | €2,905 | -€56,880 | -€59,785 | |
| Operating profit (loss) | 9901 | -€2,374 | -€61,024 | -€58,650 | -2470.7% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,420 | -€61,070 | -€58,650 | -2423.4% |
| Profit (loss) for the period | 9904 | -€2,420 | -€61,070 | -€58,650 | -2423.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,420 | -€61,070 | -€58,650 | -2423.4% |
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 4 October 2026 via checked.be.