SL. LAB Design: 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.
SL. LAB Design
Largest movements
- Receivables within one year +€652,578
up €652,578 (+403.4%), from €161,771 to €814,349
of which Other amounts receivable: +€589,554
- Receivables after one year -€450,000
no longer reported in 2023 (was €450,000)
- Cash -€26,430
down €26,430 (-86.8%), from €30,444 to €4,015
mainly Receivables within one year (-€652,578) and Debts after one year (-€47,115)
- Tangible fixed assets -€14,912
down €14,912 (-77.0%), from €19,363 to €4,451
of which Plant, machinery and equipment: -€13,625
- Intangible fixed assets -€14,100
down €14,100 (-18.2%), from €77,550 to €63,450
- Trade debts +€108,969
up €108,969 (+258.3%), from €42,187 to €151,156
- Profit (loss) carried forward +€55,075
up €55,075 (+13.4%), from €411,016 to €466,091
- Debts after one year -€47,115
down €47,115 (-42.0%), from €112,168 to €65,053
- Tax, wage and social debts +€24,496
up €24,496 (+20.5%), from €119,559 to €144,055
of which Taxes: +€23,964
- Gross operating margin -€135,603
down €135,603 (-39.9%), from €340,044 to €204,441
- Taxes -€46,872
down €46,872 (-68.7%), from €68,272 to €21,400
- Depreciation -€13,226
down €13,226 (-28.7%), from €46,038 to €32,812
- Other operating charges -€8,042
down €8,042 (-62.0%), from €12,977 to €4,935
- Financial charges +€3,575
up €3,575 (+61.1%), from €5,847 to €9,421
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €744,089 | €887,215 | +€143,125 | +19.2% |
| Fixed assets | 21/28 | €97,088 | €68,076 | -€29,012 | -29.9% |
| Intangible fixed assets | 21 | €77,550 | €63,450 | -€14,100 | -18.2% |
| Tangible fixed assets | 22/27 | €19,363 | €4,451 | -€14,912 | -77.0% |
| Plant, machinery and equipment | 23 | €13,625 | - | -€13,625 | |
| Furniture and vehicles | 24 | €5,108 | €4,031 | -€1,076 | -21.1% |
| Other tangible fixed assets | 26 | €630 | €420 | -€210 | -33.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €647,001 | €819,138 | +€172,137 | +26.6% |
| Amounts receivable after more than one year | 29 | €450,000 | - | -€450,000 | |
| Other amounts receivable | 291 | €450,000 | - | -€450,000 | |
| Amounts receivable within one year | 40/41 | €161,771 | €814,349 | +€652,578 | +403.4% |
| Trade receivables | 40 | €65,200 | €128,224 | +€63,024 | +96.7% |
| Other amounts receivable | 41 | €96,571 | €686,125 | +€589,554 | +610.5% |
| Cash at bank and in hand | 54/58 | €30,444 | €4,015 | -€26,430 | -86.8% |
| Deferred charges and accrued income | 490/1 | €4,786 | €775 | -€4,011 | -83.8% |
| Total equity and liabilities | 10/49 | €744,089 | €887,215 | +€143,125 | +19.2% |
| Equity | 10/15 | €419,076 | €474,151 | +€55,075 | +13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €411,016 | €466,091 | +€55,075 | +13.4% |
| Amounts payable | 17/49 | €325,013 | €413,063 | +€88,050 | +27.1% |
| Amounts payable after more than one year | 17 | €112,168 | €65,053 | -€47,115 | -42.0% |
| Financial debts | 170/4 | €112,168 | €65,053 | -€47,115 | -42.0% |
| Amounts payable within one year | 42/48 | €212,845 | €348,011 | +€135,165 | +63.5% |
| Current portion of amounts payable after more than one year | 42 | €51,099 | €47,115 | -€3,984 | -7.8% |
| Financial debts | 43 | - | €5,684 | +€5,684 | |
| Credit institutions | 430/8 | - | €5,684 | +€5,684 | |
| Trade debts | 44 | €42,187 | €151,156 | +€108,969 | +258.3% |
| Suppliers | 440/4 | €42,187 | €151,156 | +€108,969 | +258.3% |
| Taxes, remuneration and social security | 45 | €119,559 | €144,055 | +€24,496 | +20.5% |
| Taxes | 450/3 | €114,400 | €138,364 | +€23,964 | +20.9% |
| Remuneration and social security | 454/9 | €5,159 | €5,692 | +€532 | +10.3% |
| Remuneration, social security and pensions | 62 | €45,573 | €43,346 | -€2,227 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,038 | €32,812 | -€13,226 | -28.7% |
| Other operating charges | 640/8 | €12,977 | €4,935 | -€8,042 | -62.0% |
| Gross operating margin | 9900 | €340,044 | €204,441 | -€135,603 | -39.9% |
| Operating profit (loss) | 9901 | €235,456 | €123,349 | -€112,107 | -47.6% |
| Financial income | 75/76B | €4,740 | €7,547 | +€2,808 | +59.2% |
| Recurring financial income | 75 | €4,740 | €7,547 | +€2,808 | +59.2% |
| Financial charges | 65/66B | €5,847 | €9,421 | +€3,575 | +61.1% |
| Recurring financial charges | 65 | €5,847 | €9,421 | +€3,575 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | €234,349 | €121,475 | -€112,874 | -48.2% |
| Income taxes | 67/77 | €68,272 | €21,400 | -€46,872 | -68.7% |
| Profit (loss) for the period | 9904 | €166,077 | €100,075 | -€66,002 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €166,077 | €100,075 | -€66,002 | -39.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.