LAB101: what changed
LAB101
Largest movements
- Receivables within one year +€4,050
up €4,050 (+46.2%), from €8,768 to €12,818
of which Other amounts receivable: +€2,310
- Tangible fixed assets -€3,084
down €3,084 (-24.1%), from €12,806 to €9,722
of which Plant, machinery and equipment: -€4,019
- Cash +€2,601
up €2,601 (+11.2%), from €23,213 to €25,814
mainly Depreciation (+€4,959) and Net result for the year (+€4,558)
- Reserves +€4,558
up €4,558 (+18.8%), from €24,191 to €28,748
- Other debts -€4,016
down €4,016 (-79.6%), from €5,044 to €1,029
- Tax, wage and social debts +€2,847
up €2,847 (+331%), from €860 to €3,707
of which Taxes: +€2,847
- Accrued charges and deferred income +€954
up €954 (+1,756%), from €54 to €1,008
- Trade debts -€777
down €777 (-85.1%), from €912 to €135
of which Suppliers: -€777
- Gross operating margin -€22,499
down €22,499 (-62.3%), from €36,086 to €13,588
- Taxes -€7,547
down €7,547 (-75.1%), from €10,044 to €2,497
- Financial charges +€904
up €904 (+598%), from €151 to €1,055
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,288 | €48,854 | +€3,567 | +7.9% |
| Fixed assets | 21/28 | €13,306 | €10,222 | -€3,084 | -23.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €12,806 | €9,722 | -€3,084 | -24.1% |
| Plant, machinery and equipment | 23 | €11,764 | €7,745 | -€4,019 | -34.2% |
| Furniture and vehicles | 24 | €1,042 | €1,976 | +€935 | +89.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €31,982 | €38,633 | +€6,651 | +20.8% |
| Amounts receivable within one year | 40/41 | €8,768 | €12,818 | +€4,050 | +46.2% |
| Trade receivables | 40 | €4,296 | €6,035 | +€1,739 | +40.5% |
| Other amounts receivable | 41 | €4,473 | €6,783 | +€2,310 | +51.7% |
| Cash at bank and in hand | 54/58 | €23,213 | €25,814 | +€2,601 | +11.2% |
| Total equity and liabilities | 10/49 | €45,288 | €48,854 | +€3,567 | +7.9% |
| Equity | 10/15 | €24,417 | €28,974 | +€4,558 | +18.7% |
| Contributions | 10/11 | €226 | €226 | = | 0.0% |
| Reserves | 13 | €24,191 | €28,748 | +€4,558 | +18.8% |
| Distributable reserves | 133 | €24,191 | €28,748 | +€4,558 | +18.8% |
| Amounts payable | 17/49 | €20,871 | €19,880 | -€991 | -4.7% |
| Amounts payable after more than one year | 17 | €14,000 | €14,000 | = | 0.0% |
| Financial debts | 170/4 | €14,000 | €14,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,817 | €4,872 | -€1,945 | -28.5% |
| Trade debts | 44 | €912 | €135 | -€777 | -85.1% |
| Suppliers | 440/4 | €912 | €135 | -€777 | -85.1% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €860 | €3,707 | +€2,847 | +331% |
| Taxes | 450/3 | €860 | €3,707 | +€2,847 | +331% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €5,044 | €1,029 | -€4,016 | -79.6% |
| Accrued charges and deferred income | 492/3 | €54 | €1,008 | +€954 | +1,756% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,305 | €4,959 | -€345 | -6.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €36,086 | €13,588 | -€22,499 | -62.3% |
| Operating profit (loss) | 9901 | €30,276 | €8,109 | -€22,168 | -73.2% |
| Financial income | 75/76B | €250 | €0 | -€250 | -99.8% |
| Recurring financial income | 75 | €250 | €0 | -€250 | -99.8% |
| Financial charges | 65/66B | €151 | €1,055 | +€904 | +598% |
| Recurring financial charges | 65 | €151 | €1,055 | +€904 | +598% |
| Profit (loss) for the period before taxes | 9903 | €30,375 | €7,055 | -€23,321 | -76.8% |
| Income taxes | 67/77 | €10,044 | €2,497 | -€7,547 | -75.1% |
| Profit (loss) for the period | 9904 | €20,332 | €4,558 | -€15,774 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,332 | €4,558 | -€15,774 | -77.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.