ON LAB: what changed
Two fiscal 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.
ON LAB
Largest movements
- Receivables within one year +€44,191
up €44,191 (+274.4%), from €16,104 to €60,295
of which Trade receivables: +€42,255
- Cash +€19,947
up €19,947 (+889.3%), from €2,243 to €22,190
mainly Other debts (+€55,780) and Trade debts (+€5,644)
- Financial fixed assets +€4,007
up €4,007, from €0 to €4,007
- Tangible fixed assets -€3,760
down €3,760 (-38.8%), from €9,687 to €5,927
- Other debts +€55,780
up €55,780 (+54686.3%), from €102 to €55,882
- Trade debts +€5,644
up €5,644 (+828.8%), from €681 to €6,325
- Tax, wage and social debts +€1,569
up €1,569 (+31.2%), from €5,030 to €6,599
of which Remuneration and social security: +€6,016
- Profit (loss) carried forward +€1,392
up €1,392 (+6.3%), from €22,121 to €23,513
- Staff costs +€36,133
up €36,133 (+735.5%), from €4,913 to €41,046
- Gross operating margin +€27,324
up €27,324 (+136.2%), from €20,067 to €47,391
- Taxes -€2,497
down €2,497 (-96.4%), from €2,591 to €94
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 | €28,034 | €92,419 | +€64,385 | +229.7% |
| Fixed assets | 21/28 | €9,687 | €9,934 | +€247 | +2.6% |
| Tangible fixed assets | 22/27 | €9,687 | €5,927 | -€3,760 | -38.8% |
| Furniture and vehicles | 24 | €9,687 | €5,927 | -€3,760 | -38.8% |
| Financial fixed assets | 28 | €0 | €4,007 | +€4,007 | |
| Current assets | 29/58 | €18,347 | €82,485 | +€64,138 | +349.6% |
| Amounts receivable within one year | 40/41 | €16,104 | €60,295 | +€44,191 | +274.4% |
| Trade receivables | 40 | €16,104 | €58,359 | +€42,255 | +262.4% |
| Other amounts receivable | 41 | - | €1,936 | +€1,936 | |
| Cash at bank and in hand | 54/58 | €2,243 | €22,190 | +€19,947 | +889.3% |
| Total equity and liabilities | 10/49 | €28,034 | €92,419 | +€64,385 | +229.7% |
| Equity | 10/15 | €22,221 | €23,613 | +€1,392 | +6.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,121 | €23,513 | +€1,392 | +6.3% |
| Amounts payable | 17/49 | €5,813 | €68,807 | +€62,994 | +1083.7% |
| Amounts payable within one year | 42/48 | €5,813 | €68,807 | +€62,994 | +1083.7% |
| Trade debts | 44 | €681 | €6,325 | +€5,644 | +828.8% |
| Suppliers | 440/4 | €681 | €6,325 | +€5,644 | +828.8% |
| Taxes, remuneration and social security | 45 | €5,030 | €6,599 | +€1,569 | +31.2% |
| Taxes | 450/3 | €4,447 | - | -€4,447 | |
| Remuneration and social security | 454/9 | €583 | €6,599 | +€6,016 | +1032.0% |
| Other amounts payable | 47/48 | €102 | €55,882 | +€55,780 | +54686.3% |
| Remuneration, social security and pensions | 62 | €4,913 | €41,046 | +€36,133 | +735.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,897 | €4,790 | -€107 | -2.2% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €20,067 | €47,391 | +€27,324 | +136.2% |
| Operating profit (loss) | 9901 | €9,870 | €1,555 | -€8,315 | -84.2% |
| Financial income | 75/76B | €32 | €8 | -€24 | -75.1% |
| Recurring financial income | 75 | €32 | €8 | -€24 | -75.1% |
| Financial charges | 65/66B | €175 | €78 | -€97 | -55.3% |
| Recurring financial charges | 65 | €175 | €78 | -€97 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €9,727 | €1,485 | -€8,242 | -84.7% |
| Income taxes | 67/77 | €2,591 | €94 | -€2,497 | -96.4% |
| Profit (loss) for the period | 9904 | €7,136 | €1,391 | -€5,745 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,136 | €1,391 | -€5,745 | -80.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.