LABYCONSULT: 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.
LABYCONSULT
Largest movements
- Cash -€11,237
down €11,237 (-30.7%), from €36,606 to €25,369
mainly Contributions, distributions and other (-€34,000) and Trade debts (-€12,194)
- Deferred charges and accrued income -€11,000
down €11,000 (-100.0%), from €11,000 to €0
- Reserves -€12,358
down €12,358 (-16.9%), from €72,966 to €60,608
- Trade debts -€12,194
down €12,194 (-99.4%), from €12,263 to €69
- Gross operating margin +€25,111
up €25,111 (+96.8%), from €25,944 to €51,055
- Taxes +€5,844
up €5,844 (+426.8%), from €1,369 to €7,214
- Other operating charges +€1,768
up €1,768 (+12.1%), from €14,573 to €16,340
- Depreciation +€810
up €810 (+18.8%), from €4,316 to €5,126
- Financial charges +€526
up €526 (+252.2%), from €209 to €734
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 | €1,061,131 | €1,031,424 | -€29,707 | -2.8% |
| Fixed assets | 21/28 | €1,010,894 | €1,005,769 | -€5,126 | -0.5% |
| Tangible fixed assets | 22/27 | €1,010,894 | €1,005,769 | -€5,126 | -0.5% |
| Land and buildings | 22 | €1,010,894 | €1,005,769 | -€5,126 | -0.5% |
| Current assets | 29/58 | €50,237 | €25,655 | -€24,582 | -48.9% |
| Amounts receivable within one year | 40/41 | €2,631 | €286 | -€2,344 | -89.1% |
| Other amounts receivable | 41 | €2,631 | €286 | -€2,344 | -89.1% |
| Cash at bank and in hand | 54/58 | €36,606 | €25,369 | -€11,237 | -30.7% |
| Deferred charges and accrued income | 490/1 | €11,000 | €0 | -€11,000 | -100.0% |
| Total equity and liabilities | 10/49 | €1,061,131 | €1,031,424 | -€29,707 | -2.8% |
| Equity | 10/15 | €1,015,463 | €1,003,104 | -€12,358 | -1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €922,496 | €922,496 | = | 0.0% |
| Reserves | 13 | €72,966 | €60,608 | -€12,358 | -16.9% |
| Distributable reserves | 133 | €72,966 | €60,608 | -€12,358 | -16.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €28,000 | €28,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €28,000 | €28,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €28,000 | €28,000 | = | 0.0% |
| Amounts payable | 17/49 | €17,668 | €319 | -€17,349 | -98.2% |
| Amounts payable within one year | 42/48 | €17,668 | €319 | -€17,349 | -98.2% |
| Financial debts | 43 | - | €250 | +€250 | |
| Credit institutions | 430/8 | - | €250 | +€250 | |
| Trade debts | 44 | €12,263 | €69 | -€12,194 | -99.4% |
| Suppliers | 440/4 | €12,263 | €69 | -€12,194 | -99.4% |
| Taxes, remuneration and social security | 45 | €4,674 | €0 | -€4,674 | -100.0% |
| Taxes | 450/3 | €4,674 | €0 | -€4,674 | -100.0% |
| Other amounts payable | 47/48 | €731 | €0 | -€731 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,316 | €5,126 | +€810 | +18.8% |
| Other operating charges | 640/8 | €14,573 | €16,340 | +€1,768 | +12.1% |
| Gross operating margin | 9900 | €25,944 | €51,055 | +€25,111 | +96.8% |
| Operating profit (loss) | 9901 | €7,056 | €29,589 | +€22,534 | +319.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +53.8% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +53.8% |
| Financial charges | 65/66B | €209 | €734 | +€526 | +252.2% |
| Recurring financial charges | 65 | €209 | €734 | +€526 | +252.2% |
| Profit (loss) for the period before taxes | 9903 | €6,847 | €28,855 | +€22,008 | +321.4% |
| Income taxes | 67/77 | €1,369 | €7,214 | +€5,844 | +426.8% |
| Profit (loss) for the period | 9904 | €5,478 | €21,642 | +€16,164 | +295.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,478 | €21,642 | +€16,164 | +295.1% |
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 9 October 2026 via checked.be.