LABEL GESTION: 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.
What changed
LABEL GESTION
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-
2024 · €38,666-€38,666
Equity
€76,991
2024 · €76,991
Cash
€87,357
2024 · €87,357
Balance sheet total
€124,643
2024 · €122,143+€2,500
Largest movements
Assets
- Current investments +€2,500
new in 2025: €2,500
Equity and liabilities
- Accrued charges and deferred income +€2,500
new in 2025: €2,500
Income statement
- Taxes -€10,969
no longer reported in 2025 (was €10,969)
- Depreciation -€4,762
no longer reported in 2025 (was €4,762)
- Provisions +€4,762
new in 2025: €4,762
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,143 | €124,643 | +€2,500 | +2.0% |
| Fixed assets | 21/28 | €2,349 | €2,349 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,349 | €2,349 | = | 0.0% |
| Furniture and vehicles | 24 | €2,349 | €2,349 | = | 0.0% |
| Current assets | 29/58 | €119,794 | €122,294 | +€2,500 | +2.1% |
| Amounts receivable within one year | 40/41 | €32,437 | €32,437 | = | 0.0% |
| Trade receivables | 40 | €32,437 | €32,437 | = | 0.0% |
| Current investments | 50/53 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €87,357 | €87,357 | = | 0.0% |
| Total equity and liabilities | 10/49 | €122,143 | €124,643 | +€2,500 | +2.0% |
| Equity | 10/15 | €76,991 | €76,991 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,491 | €74,491 | = | 0.0% |
| Amounts payable | 17/49 | €45,151 | €47,651 | +€2,500 | +5.5% |
| Amounts payable within one year | 42/48 | €45,151 | €45,151 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €32,137 | €32,137 | = | 0.0% |
| Taxes | 450/3 | €30,137 | €30,137 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €13,014 | €13,014 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,762 | - | -€4,762 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €4,762 | +€4,762 | |
| Gross operating margin | 9900 | €53,990 | €53,990 | = | 0.0% |
| Operating profit (loss) | 9901 | €49,227 | €49,227 | = | 0.0% |
| Financial income | 75/76B | €470 | - | -€470 | |
| Recurring financial income | 75 | €470 | - | -€470 | |
| Financial charges | 65/66B | €62 | - | -€62 | |
| Recurring financial charges | 65 | €62 | - | -€62 | |
| Profit (loss) for the period before taxes | 9903 | €49,635 | €49,227 | -€407 | -0.8% |
| Transfer to deferred taxes | 680 | - | €49,227 | +€49,227 | |
| Income taxes | 67/77 | €10,969 | - | -€10,969 | |
| Profit (loss) for the period | 9904 | €38,666 | - | -€38,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,666 | - | -€38,666 |
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 7 October 2026 via checked.be.