The Lab Industry: 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 Industry
Largest movements
- Tangible fixed assets -€54,221
down €54,221 (-8.4%), from €642,172 to €587,951
of which Land and buildings: -€53,325
- Receivables within one year +€39,032
up €39,032 (+80.9%), from €48,260 to €87,292
of which Other amounts receivable: +€24,149
- Cash -€15,189
down €15,189 (-17.8%), from €85,231 to €70,042
mainly Debts after one year (-€51,563) and Receivables within one year (-€39,032)
- Debts after one year -€51,563
down €51,563 (-11.0%), from €467,183 to €415,620
- Profit (loss) carried forward +€46,836
up €46,836, from -€46,792 to €45
- Trade debts -€12,755
down €12,755 (-39.6%), from €32,248 to €19,493
- Tax, wage and social debts -€10,255
down €10,255 (-29.6%), from €34,600 to €24,345
of which Taxes: -€9,353
- Staff costs +€14,877
up €14,877 (+33.5%), from €44,476 to €59,353
- Gross operating margin +€5,940
up €5,940 (+3.0%), from €195,639 to €201,580
- Write-downs -€3,903
down €3,903 (-74.5%), from €5,239 to €1,336
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.
Derived cash bridge
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 | €787,438 | €761,976 | -€25,463 | -3.2% |
| Fixed assets | 21/28 | €642,172 | €587,951 | -€54,221 | -8.4% |
| Tangible fixed assets | 22/27 | €642,172 | €587,951 | -€54,221 | -8.4% |
| Land and buildings | 22 | €632,071 | €578,746 | -€53,325 | -8.4% |
| Plant, machinery and equipment | 23 | €10,102 | €6,872 | -€3,229 | -32.0% |
| Furniture and vehicles | 24 | - | €2,333 | +€2,333 | |
| Current assets | 29/58 | €145,266 | €174,025 | +€28,759 | +19.8% |
| Stocks and contracts in progress | 3 | €11,775 | €14,331 | +€2,556 | +21.7% |
| Stocks | 30/36 | €11,775 | €14,331 | +€2,556 | +21.7% |
| Amounts receivable within one year | 40/41 | €48,260 | €87,292 | +€39,032 | +80.9% |
| Trade receivables | 40 | €27,581 | €42,463 | +€14,882 | +54.0% |
| Other amounts receivable | 41 | €20,680 | €44,829 | +€24,149 | +117% |
| Cash at bank and in hand | 54/58 | €85,231 | €70,042 | -€15,189 | -17.8% |
| Deferred charges and accrued income | 490/1 | €0 | €2,360 | +€2,360 | |
| Total equity and liabilities | 10/49 | €787,438 | €761,976 | -€25,463 | -3.2% |
| Equity | 10/15 | -€34,117 | €12,719 | +€46,836 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €275 | €275 | = | 0.0% |
| Non-distributable reserves | 130/1 | €275 | €275 | = | 0.0% |
| Reserves not available under the articles | 1311 | €275 | €275 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,792 | €45 | +€46,836 | |
| Amounts payable | 17/49 | €821,555 | €749,256 | -€72,299 | -8.8% |
| Amounts payable after more than one year | 17 | €467,183 | €415,620 | -€51,563 | -11.0% |
| Financial debts | 170/4 | €467,183 | €415,620 | -€51,563 | -11.0% |
| Amounts payable within one year | 42/48 | €354,373 | €333,636 | -€20,736 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €50,376 | €51,563 | +€1,186 | +2.4% |
| Trade debts | 44 | €32,248 | €19,493 | -€12,755 | -39.6% |
| Suppliers | 440/4 | €32,248 | €19,493 | -€12,755 | -39.6% |
| Advances received on contracts in progress | 46 | €122,359 | €122,579 | +€219 | +0.2% |
| Taxes, remuneration and social security | 45 | €34,600 | €24,345 | -€10,255 | -29.6% |
| Taxes | 450/3 | €31,949 | €22,596 | -€9,353 | -29.3% |
| Remuneration and social security | 454/9 | €2,651 | €1,749 | -€902 | -34.0% |
| Other amounts payable | 47/48 | €114,789 | €115,657 | +€868 | +0.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €44,476 | €59,353 | +€14,877 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,122 | €69,820 | +€1,698 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,239 | €1,336 | -€3,903 | -74.5% |
| Other operating charges | 640/8 | €10,560 | €12,183 | +€1,624 | +15.4% |
| Gross operating margin | 9900 | €195,639 | €201,580 | +€5,940 | +3.0% |
| Operating profit (loss) | 9901 | €67,243 | €58,888 | -€8,356 | -12.4% |
| Financial income | 75/76B | €263 | €1,739 | +€1,476 | +561% |
| Recurring financial income | 75 | €263 | €1,739 | +€1,476 | +561% |
| Financial charges | 65/66B | €15,284 | €13,649 | -€1,635 | -10.7% |
| Recurring financial charges | 65 | €15,284 | €13,649 | -€1,635 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €52,222 | €46,978 | -€5,245 | -10.0% |
| Income taxes | 67/77 | €134 | €141 | +€7 | +5.4% |
| Profit (loss) for the period | 9904 | €52,088 | €46,836 | -€5,252 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,088 | €46,836 | -€5,252 | -10.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.