LABS CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€34,366
down €34,366 (-14.9%), from €230,394 to €196,028
of which Trade receivables: -€35,556
- Cash +€31,864
up €31,864 (+18.1%), from €176,050 to €207,914
mainly Other debts (+€65,394) and Receivables within one year (+€34,366)
- Tangible fixed assets +€20,013
up €20,013 (+1,294%), from €1,546 to €21,559
- Stocks and contracts -€8,000
down €8,000 (-100%), from €8,000 to €0
- Other debts +€65,394
up €65,394 (+2,919%), from €2,240 to €67,634
- Reserves -€31,467
down €31,467 (-8.7%), from €361,118 to €329,651
of which Distributable reserves: -€31,467
- Profit (loss) carried forward -€12,839
down €12,839 (-100%), from €12,839 to €0
- Tax, wage and social debts -€10,274
down €10,274 (-55.5%), from €18,524 to €8,250
of which Taxes: -€5,192
- Trade debts -€4,816
down €4,816 (-70.4%), from €6,846 to €2,029
- Gross operating margin -€33,151
down €33,151 (-40.8%), from €81,212 to €48,061
- Taxes -€11,154
down €11,154 (-52.4%), from €21,279 to €10,125
- Other operating charges +€8,181
up €8,181 (+5,822%), from €141 to €8,321
- Staff costs -€5,566
down €5,566 (-100%), from €5,566 to €0
- Depreciation +€4,419
up €4,419 (+594%), from €744 to €5,163
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 | €420,167 | €426,331 | +€6,164 | +1.5% |
| Fixed assets | 21/28 | €3,057 | €21,893 | +€18,836 | +616% |
| Tangible fixed assets | 22/27 | €1,546 | €21,559 | +€20,013 | +1,294% |
| Furniture and vehicles | 24 | €1,546 | €21,559 | +€20,013 | +1,294% |
| Financial fixed assets | 28 | €1,511 | €334 | -€1,177 | -77.9% |
| Current assets | 29/58 | €417,110 | €404,438 | -€12,672 | -3.0% |
| Stocks and contracts in progress | 3 | €8,000 | €0 | -€8,000 | -100% |
| Stocks | 30/36 | €8,000 | €0 | -€8,000 | -100% |
| Amounts receivable within one year | 40/41 | €230,394 | €196,028 | -€34,366 | -14.9% |
| Trade receivables | 40 | €221,673 | €186,118 | -€35,556 | -16.0% |
| Other amounts receivable | 41 | €8,721 | €9,910 | +€1,189 | +13.6% |
| Cash at bank and in hand | 54/58 | €176,050 | €207,914 | +€31,864 | +18.1% |
| Deferred charges and accrued income | 490/1 | €2,666 | €496 | -€2,170 | -81.4% |
| Total equity and liabilities | 10/49 | €420,167 | €426,331 | +€6,164 | +1.5% |
| Equity | 10/15 | €392,557 | €348,251 | -€44,305 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €361,118 | €329,651 | -€31,467 | -8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €359,258 | €327,791 | -€31,467 | -8.8% |
| Profit (loss) carried forward | 14 | €12,839 | €0 | -€12,839 | -100% |
| Amounts payable | 17/49 | €27,610 | €78,080 | +€50,469 | +183% |
| Amounts payable within one year | 42/48 | €27,610 | €77,913 | +€50,303 | +182% |
| Trade debts | 44 | €6,846 | €2,029 | -€4,816 | -70.4% |
| Suppliers | 440/4 | €6,846 | €2,029 | -€4,816 | -70.4% |
| Taxes, remuneration and social security | 45 | €18,524 | €8,250 | -€10,274 | -55.5% |
| Taxes | 450/3 | €13,442 | €8,250 | -€5,192 | -38.6% |
| Remuneration and social security | 454/9 | €5,082 | €0 | -€5,082 | -100% |
| Other amounts payable | 47/48 | €2,240 | €67,634 | +€65,394 | +2,919% |
| Accrued charges and deferred income | 492/3 | - | €166 | +€166 | |
| Remuneration, social security and pensions | 62 | €5,566 | €0 | -€5,566 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €5,163 | +€4,419 | +594% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €141 | €8,321 | +€8,181 | +5,822% |
| Gross operating margin | 9900 | €81,212 | €48,061 | -€33,151 | -40.8% |
| Operating profit (loss) | 9901 | €74,761 | €34,577 | -€40,184 | -53.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,822 | €3,587 | -€235 | -6.1% |
| Recurring financial charges | 65 | €3,822 | €3,587 | -€235 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €70,940 | €30,991 | -€39,949 | -56.3% |
| Income taxes | 67/77 | €21,279 | €10,125 | -€11,154 | -52.4% |
| Profit (loss) for the period | 9904 | €49,660 | €20,866 | -€28,795 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,660 | €20,866 | -€28,795 | -58.0% |
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 23 October 2026 via checked.be.