LABROFI: 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.
LABROFI
Largest movements
- Tangible fixed assets -€169,845
down €169,845 (-27.4%), from €620,038 to €450,193
of which Plant, machinery and equipment: -€91,621
- Receivables within one year -€70,030
down €70,030 (-45.1%), from €155,180 to €85,150
of which Trade receivables: -€70,046
- Other debts -€292,980
down €292,980 (-54.5%), from €537,791 to €244,811
- Trade debts +€62,601
up €62,601 (+61.2%), from €102,246 to €164,847
- Tax, wage and social debts +€54,126
up €54,126 (+72.9%), from €74,251 to €128,376
of which Remuneration and social security: +€28,069
- Accrued charges and deferred income -€35,016
no longer reported in 2025 (was €35,016)
- Profit (loss) carried forward -€27,408
down €27,408, from €23,301 to -€4,108
- Gross operating margin -€67,010
down €67,010 (-10.0%), from €666,833 to €599,823
- Financial charges -€18,227
down €18,227 (-55.7%), from €32,724 to €14,497
- Taxes -€13,121
down €13,121, from €12,455 to -€666
- Staff costs +€9,900
up €9,900 (+2.3%), from €422,794 to €432,695
- Other operating charges +€7,706
up €7,706 (+994.9%), from €775 to €8,480
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 | €840,805 | €602,127 | -€238,677 | -28.4% |
| Fixed assets | 21/28 | €620,038 | €450,193 | -€169,845 | -27.4% |
| Tangible fixed assets | 22/27 | €620,038 | €450,193 | -€169,845 | -27.4% |
| Plant, machinery and equipment | 23 | €265,638 | €174,017 | -€91,621 | -34.5% |
| Furniture and vehicles | 24 | €11,943 | €7,813 | -€4,131 | -34.6% |
| Other tangible fixed assets | 26 | €342,457 | €268,363 | -€74,094 | -21.6% |
| Current assets | 29/58 | €220,767 | €151,935 | -€68,832 | -31.2% |
| Stocks and contracts in progress | 3 | €51,789 | €51,998 | +€209 | +0.4% |
| Stocks | 30/36 | €51,789 | €51,998 | +€209 | +0.4% |
| Amounts receivable within one year | 40/41 | €155,180 | €85,150 | -€70,030 | -45.1% |
| Trade receivables | 40 | €155,180 | €85,134 | -€70,046 | -45.1% |
| Other amounts receivable | 41 | - | €16 | +€16 | |
| Cash at bank and in hand | 54/58 | €13,797 | €14,786 | +€989 | +7.2% |
| Total equity and liabilities | 10/49 | €840,805 | €602,127 | -€238,677 | -28.4% |
| Equity | 10/15 | €91,501 | €64,092 | -€27,408 | -30.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,301 | -€4,108 | -€27,408 | |
| Amounts payable | 17/49 | €749,304 | €538,035 | -€211,269 | -28.2% |
| Amounts payable within one year | 42/48 | €714,288 | €538,035 | -€176,253 | -24.7% |
| Trade debts | 44 | €102,246 | €164,847 | +€62,601 | +61.2% |
| Suppliers | 440/4 | €102,246 | €164,847 | +€62,601 | +61.2% |
| Taxes, remuneration and social security | 45 | €74,251 | €128,376 | +€54,126 | +72.9% |
| Taxes | 450/3 | €12,769 | €38,825 | +€26,056 | +204.1% |
| Remuneration and social security | 454/9 | €61,482 | €89,551 | +€28,069 | +45.7% |
| Other amounts payable | 47/48 | €537,791 | €244,811 | -€292,980 | -54.5% |
| Accrued charges and deferred income | 492/3 | €35,016 | - | -€35,016 | |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €422,794 | €432,695 | +€9,900 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,509 | €172,226 | +€1,717 | +1.0% |
| Other operating charges | 640/8 | €775 | €8,480 | +€7,706 | +994.9% |
| Gross operating margin | 9900 | €666,833 | €599,823 | -€67,010 | -10.0% |
| Operating profit (loss) | 9901 | €72,756 | -€13,577 | -€86,333 | |
| Financial charges | 65/66B | €32,724 | €14,497 | -€18,227 | -55.7% |
| Recurring financial charges | 65 | €32,724 | €14,497 | -€18,227 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | €40,032 | -€28,074 | -€68,106 | |
| Income taxes | 67/77 | €12,455 | -€666 | -€13,121 | |
| Profit (loss) for the period | 9904 | €27,576 | -€27,408 | -€54,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,576 | -€27,408 | -€54,985 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.