THE LAB: 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.
THE LAB
Largest movements
- Cash +€48,214
up €48,214 (+5584.4%), from €863 to €49,078
mainly Contributions, distributions and other (+€50,000)
- Contributions +€50,000
up €50,000 (+11.0%), from €456,250 to €506,250
- Gross operating margin -€59
down €59 (-4.0%), from -€1,483 to -€1,541
- Other operating charges -€48
down €48 (-100.0%), from €48 to €0
- Financial charges +€30
up €30 (+13.8%), from €215 to €245
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 | €450,863 | €499,078 | +€48,214 | +10.7% |
| Current assets | 29/58 | €450,863 | €499,078 | +€48,214 | +10.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €450,000 | €450,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €863 | €49,078 | +€48,214 | +5584.4% |
| Total equity and liabilities | 10/49 | €450,863 | €499,078 | +€48,214 | +10.7% |
| Equity | 10/15 | €450,863 | €499,078 | +€48,214 | +10.7% |
| Contributions | 10/11 | €456,250 | €506,250 | +€50,000 | +11.0% |
| Profit (loss) carried forward | 14 | -€5,387 | -€7,172 | -€1,786 | -33.1% |
| Other operating charges | 640/8 | €48 | €0 | -€48 | -100.0% |
| Gross operating margin | 9900 | -€1,483 | -€1,541 | -€59 | -4.0% |
| Operating profit (loss) | 9901 | -€1,531 | -€1,541 | -€11 | -0.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €215 | €245 | +€30 | +13.8% |
| Recurring financial charges | 65 | €215 | €245 | +€30 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,746 | -€1,786 | -€40 | -2.3% |
| Profit (loss) for the period | 9904 | -€1,746 | -€1,786 | -€40 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,746 | -€1,786 | -€40 | -2.3% |
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.