LD Klinisch Bioloog: what changed
What changed
LD Klinisch Bioloog
filed annual accounts (NBB)
Net result for the year
€110,277
2025 · €78,442+€31,835
Equity
€189,220
2025 · €79,776+€109,444
Cash
€94,119
2025 · €72,497+€21,622
Balance sheet total
€224,030
2025 · €102,701+€121,329
Largest movements
Assets
- Current investments +€100,000
new in 2026: €100,000
- Cash +€21,622
up €21,622 (+29.8%), from €72,497 to €94,119
mainly Net result for the year (+€110,277) and Tax, wage and social debts (+€11,190)
Equity and liabilities
- Reserves +€110,000
up €110,000 (+145%), from €76,000 to €186,000
- Tax, wage and social debts +€11,190
up €11,190 (+55.2%), from €20,288 to €31,478
Income statement
- Gross operating margin +€41,582
up €41,582 (+40.7%), from €102,220 to €143,802
- Taxes +€11,395
up €11,395 (+56.2%), from €20,288 to €31,684
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€78,442
Gross operating margin
+€41,582
Depreciation
+€1,171
Other operating charges
-€180
Financial income
+€694
Financial charges
-€38
Taxes
-€11,395
Result 2026
€110,277
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€122,934
Investment
-€100,479
Financing
-€833
Cash 2025
€72,497
From operations (derived)
+€122,934
Net result for the year
+€110,277
Depreciation
+€2,110
Receivables within one year
-€1,450
Smaller working-capital items
+€39
Tax, wage and social debts
+€11,190
Other debts
+€768
Investment (derived)
-€100,479
Investment in fixed assets (net)
-€479
Current investments
-€100,000
Financing
-€833
Contributions, distributions and other
-€833
Cash 2026
€94,119
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,701 | €224,030 | +€121,329 | +118% |
| Fixed assets | 21/28 | €9,112 | €7,481 | -€1,631 | -17.9% |
| Tangible fixed assets | 22/27 | €9,112 | €7,481 | -€1,631 | -17.9% |
| Furniture and vehicles | 24 | €9,112 | €7,481 | -€1,631 | -17.9% |
| Current assets | 29/58 | €93,589 | €216,549 | +€122,960 | +131% |
| Amounts receivable within one year | 40/41 | €20,475 | €21,925 | +€1,450 | +7.1% |
| Trade receivables | 40 | €20,475 | €21,925 | +€1,450 | +7.1% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €72,497 | €94,119 | +€21,622 | +29.8% |
| Deferred charges and accrued income | 490/1 | €617 | €505 | -€112 | -18.1% |
| Total equity and liabilities | 10/49 | €102,701 | €224,030 | +€121,329 | +118% |
| Equity | 10/15 | €79,776 | €189,220 | +€109,444 | +137% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €76,000 | €186,000 | +€110,000 | +145% |
| Distributable reserves | 133 | €76,000 | €186,000 | +€110,000 | +145% |
| Profit (loss) carried forward | 14 | €776 | €220 | -€556 | -71.7% |
| Amounts payable | 17/49 | €22,925 | €34,810 | +€11,885 | +51.8% |
| Amounts payable within one year | 42/48 | €22,925 | €34,810 | +€11,885 | +51.8% |
| Trade debts | 44 | €302 | €229 | -€72 | -24.0% |
| Suppliers | 440/4 | €302 | €229 | -€72 | -24.0% |
| Taxes, remuneration and social security | 45 | €20,288 | €31,478 | +€11,190 | +55.2% |
| Taxes | 450/3 | €20,288 | €31,478 | +€11,190 | +55.2% |
| Other amounts payable | 47/48 | €2,335 | €3,103 | +€768 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,282 | €2,110 | -€1,171 | -35.7% |
| Other operating charges | 640/8 | €207 | €387 | +€180 | +86.7% |
| Gross operating margin | 9900 | €102,220 | €143,802 | +€41,582 | +40.7% |
| Operating profit (loss) | 9901 | €98,730 | €141,304 | +€42,574 | +43.1% |
| Financial income | 75/76B | - | €694 | +€694 | |
| Recurring financial income | 75 | - | €694 | +€694 | |
| Financial charges | 65/66B | - | €38 | +€38 | |
| Recurring financial charges | 65 | - | €38 | +€38 | |
| Profit (loss) for the period before taxes | 9903 | €98,730 | €141,961 | +€43,230 | +43.8% |
| Income taxes | 67/77 | €20,288 | €31,684 | +€11,395 | +56.2% |
| Profit (loss) for the period | 9904 | €78,442 | €110,277 | +€31,835 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,442 | €110,277 | +€31,835 | +40.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.