LABUCHE KANG: 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.
LABUCHE KANG
Largest movements
- Financial fixed assets +€1.1m
up €1.1m (+52.7%), from €2.0m to €3.1m
- Cash +€41,260
up €41,260 (+242%), from €17,077 to €58,338
mainly Other debts (+€1.1m) and Trade debts (+€204,925)
- Other debts +€1.1m
up €1.1m (+7,000%), from €15,000 to €1.1m
- Trade debts +€204,925
up €204,925 (+90,819%), from €226 to €205,151
- Debts after one year -€171,509
down €171,509 (-92.3%), from €185,894 to €14,385
- Short-term financial debts -€41,778
no longer reported in 2025 (was €41,778)
- Accrued charges and deferred income +€34,605
up €34,605 (+27,835%), from €124 to €34,729
- Gross operating margin -€215,316
down €215,316 (-94.0%), from €229,112 to €13,796
- Taxes -€53,446
down €53,446 (-96.0%), from €55,649 to €2,203
- Financial charges -€3,846
down €3,846 (-46.2%), from €8,329 to €4,483
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 | €2,043,676 | €3,139,419 | +€1.1m | +53.6% |
| Fixed assets | 21/28 | €2,000,000 | €3,054,483 | +€1.1m | +52.7% |
| Financial fixed assets | 28 | €2,000,000 | €3,054,483 | +€1.1m | +52.7% |
| Current assets | 29/58 | €43,676 | €84,936 | +€41,260 | +94.5% |
| Amounts receivable within one year | 40/41 | €26,598 | €26,598 | = | 0.0% |
| Trade receivables | 40 | €22,990 | €22,990 | = | 0.0% |
| Other amounts receivable | 41 | €3,608 | €3,608 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,077 | €58,338 | +€41,260 | +242% |
| Total equity and liabilities | 10/49 | €2,043,676 | €3,139,419 | +€1.1m | +53.6% |
| Equity | 10/15 | €1,627,647 | €1,633,527 | +€5,880 | +0.4% |
| Contributions | 10/11 | €1,012,400 | €1,012,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €615,247 | €621,127 | +€5,880 | +1.0% |
| Amounts payable | 17/49 | €416,029 | €1,505,892 | +€1.1m | +262% |
| Amounts payable after more than one year | 17 | €185,894 | €14,385 | -€171,509 | -92.3% |
| Financial debts | 170/4 | €185,894 | €14,385 | -€171,509 | -92.3% |
| Amounts payable within one year | 42/48 | €230,010 | €1,456,777 | +€1.2m | +533% |
| Current portion of amounts payable after more than one year | 42 | €155,428 | €171,509 | +€16,081 | +10.3% |
| Financial debts | 43 | €41,778 | - | -€41,778 | |
| Credit institutions | 430/8 | €41,778 | - | -€41,778 | |
| Trade debts | 44 | €226 | €205,151 | +€204,925 | +90,819% |
| Suppliers | 440/4 | €226 | €205,151 | +€204,925 | +90,819% |
| Taxes, remuneration and social security | 45 | €17,578 | €15,118 | -€2,460 | -14.0% |
| Taxes | 450/3 | €17,578 | €15,118 | -€2,460 | -14.0% |
| Other amounts payable | 47/48 | €15,000 | €1,065,000 | +€1.1m | +7,000% |
| Accrued charges and deferred income | 492/3 | €124 | €34,729 | +€34,605 | +27,835% |
| Other operating charges | 640/8 | €1,022 | €1,230 | +€207 | +20.3% |
| Gross operating margin | 9900 | €229,112 | €13,796 | -€215,316 | -94.0% |
| Operating profit (loss) | 9901 | €228,089 | €12,566 | -€215,523 | -94.5% |
| Financial charges | 65/66B | €8,329 | €4,483 | -€3,846 | -46.2% |
| Recurring financial charges | 65 | €8,329 | €4,483 | -€3,846 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €219,760 | €8,083 | -€211,677 | -96.3% |
| Income taxes | 67/77 | €55,649 | €2,203 | -€53,446 | -96.0% |
| Profit (loss) for the period | 9904 | €164,112 | €5,880 | -€158,231 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €164,112 | €5,880 | -€158,231 | -96.4% |
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 26 October 2026 via checked.be.