LABS: 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.
LABS
Largest movements
- Cash +€8,213
up €8,213 (+223%), from €3,676 to €11,889
mainly Depreciation (+€8,207) and Short-term financial debts (+€7,500)
- Receivables within one year -€5,658
down €5,658 (-8.0%), from €70,819 to €65,161
of which Trade receivables: -€6,607
- Stocks and contracts -€2,300
down €2,300 (-76.7%), from €3,000 to €700
- Tangible fixed assets +€1,342
up €1,342 (+4.8%), from €28,027 to €29,369
of which Plant, machinery and equipment: +€5,950
- Accrued charges and deferred income -€13,118
down €13,118 (-32.5%), from €40,372 to €27,254
- Short-term financial debts +€7,500
up €7,500 (+300%), from €2,500 to €10,000
- Other debts +€5,865
up €5,865 (+23.5%), from €24,968 to €30,833
- Depreciation +€1,573
up €1,573 (+23.7%), from €6,634 to €8,207
- Financial charges -€1,533
down €1,533 (-63.7%), from €2,409 to €876
- Gross operating margin -€740
down €740 (-6.4%), from €11,519 to €10,780
- Taxes -€374
down €374 (-78.5%), from €476 to €102
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 | €116,064 | €117,052 | +€988 | +0.9% |
| Fixed assets | 21/28 | €37,664 | €38,206 | +€542 | +1.4% |
| Intangible fixed assets | 21 | €2,599 | €1,799 | -€800 | -30.8% |
| Tangible fixed assets | 22/27 | €28,027 | €29,369 | +€1,342 | +4.8% |
| Plant, machinery and equipment | 23 | €17,421 | €23,370 | +€5,950 | +34.2% |
| Furniture and vehicles | 24 | €10,606 | €5,998 | -€4,608 | -43.4% |
| Financial fixed assets | 28 | €7,038 | €7,038 | = | 0.0% |
| Current assets | 29/58 | €78,400 | €78,846 | +€446 | +0.6% |
| Stocks and contracts in progress | 3 | €3,000 | €700 | -€2,300 | -76.7% |
| Stocks | 30/36 | €3,000 | €700 | -€2,300 | -76.7% |
| Amounts receivable within one year | 40/41 | €70,819 | €65,161 | -€5,658 | -8.0% |
| Trade receivables | 40 | €70,819 | €64,212 | -€6,607 | -9.3% |
| Other amounts receivable | 41 | - | €949 | +€949 | |
| Cash at bank and in hand | 54/58 | €3,676 | €11,889 | +€8,213 | +223% |
| Deferred charges and accrued income | 490/1 | €905 | €1,096 | +€190 | +21.0% |
| Total equity and liabilities | 10/49 | €116,064 | €117,052 | +€988 | +0.9% |
| Equity | 10/15 | €45,697 | €46,451 | +€754 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,697 | €2,451 | +€754 | +44.4% |
| Amounts payable | 17/49 | €70,367 | €70,601 | +€234 | +0.3% |
| Amounts payable within one year | 42/48 | €29,995 | €43,347 | +€13,352 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,500 | €10,000 | +€7,500 | +300% |
| Credit institutions | 430/8 | €2,500 | €10,000 | +€7,500 | +300% |
| Trade debts | 44 | €1,515 | €491 | -€1,023 | -67.6% |
| Suppliers | 440/4 | €1,515 | €491 | -€1,023 | -67.6% |
| Taxes, remuneration and social security | 45 | €1,012 | €2,023 | +€1,011 | +99.8% |
| Taxes | 450/3 | €1,012 | €2,023 | +€1,011 | +99.8% |
| Other amounts payable | 47/48 | €24,968 | €30,833 | +€5,865 | +23.5% |
| Accrued charges and deferred income | 492/3 | €40,372 | €27,254 | -€13,118 | -32.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,634 | €8,207 | +€1,573 | +23.7% |
| Other operating charges | 640/8 | €877 | €841 | -€36 | -4.1% |
| Gross operating margin | 9900 | €11,519 | €10,780 | -€740 | -6.4% |
| Operating profit (loss) | 9901 | €4,008 | €1,731 | -€2,277 | -56.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €2,409 | €876 | -€1,533 | -63.7% |
| Recurring financial charges | 65 | €2,409 | €876 | -€1,533 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €1,600 | €856 | -€744 | -46.5% |
| Income taxes | 67/77 | €476 | €102 | -€374 | -78.5% |
| Profit (loss) for the period | 9904 | €1,124 | €754 | -€371 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,124 | €754 | -€371 | -33.0% |
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 13 October 2026 via checked.be.