ALL LASER TECHNICS: 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.
ALL LASER TECHNICS
Largest movements
- Receivables within one year +€32,325
up €32,325 (+21.1%), from €153,107 to €185,431
of which Trade receivables: +€32,325
- Tangible fixed assets -€21,426
down €21,426 (-8.5%), from €253,544 to €232,118
of which Plant, machinery and equipment: -€17,286
- Reserves +€16,707
up €16,707 (+3.6%), from €467,403 to €484,110
of which Distributable reserves: +€16,707
- Tax, wage and social debts +€14,839
up €14,839 (+18.9%), from €78,363 to €93,202
of which Taxes: +€9,646
- Debts after one year -€12,342
no longer reported in 2025 (was €12,342)
- Trade debts -€11,975
down €11,975 (-23.6%), from €50,789 to €38,814
- Gross operating margin +€10,104
up €10,104 (+4.0%), from €249,861 to €259,965
- Taxes +€3,042
up €3,042 (+188%), from €1,615 to €4,658
- Depreciation -€2,628
down €2,628 (-7.5%), from €35,254 to €32,626
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 | €821,029 | €828,255 | +€7,227 | +0.9% |
| Fixed assets | 21/28 | €483,544 | €462,118 | -€21,426 | -4.4% |
| Tangible fixed assets | 22/27 | €253,544 | €232,118 | -€21,426 | -8.5% |
| Land and buildings | 22 | €15,452 | €14,850 | -€602 | -3.9% |
| Plant, machinery and equipment | 23 | €105,494 | €88,207 | -€17,286 | -16.4% |
| Furniture and vehicles | 24 | €132,599 | €129,062 | -€3,537 | -2.7% |
| Financial fixed assets | 28 | €230,000 | €230,000 | = | 0.0% |
| Current assets | 29/58 | €337,485 | €366,137 | +€28,652 | +8.5% |
| Stocks and contracts in progress | 3 | €159,191 | €162,786 | +€3,595 | +2.3% |
| Stocks | 30/36 | €159,191 | €162,786 | +€3,595 | +2.3% |
| Amounts receivable within one year | 40/41 | €153,107 | €185,431 | +€32,325 | +21.1% |
| Trade receivables | 40 | €152,407 | €184,731 | +€32,325 | +21.2% |
| Other amounts receivable | 41 | €700 | €700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,187 | €17,919 | -€7,267 | -28.9% |
| Total equity and liabilities | 10/49 | €821,029 | €828,255 | +€7,227 | +0.9% |
| Equity | 10/15 | €560,363 | €577,070 | +€16,707 | +3.0% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Capital | 10 | €92,960 | €92,960 | = | 0.0% |
| Issued capital | 100 | €92,960 | €92,960 | = | 0.0% |
| Reserves | 13 | €467,403 | €484,110 | +€16,707 | +3.6% |
| Non-distributable reserves | 130/1 | €9,296 | €9,296 | = | 0.0% |
| Legal reserve | 130 | €9,296 | €9,296 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €439,357 | €456,064 | +€16,707 | +3.8% |
| Provisions and deferred taxes | 16 | €64,721 | €64,721 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €64,721 | €64,721 | = | 0.0% |
| Other liabilities and charges | 164/5 | €64,721 | €64,721 | = | 0.0% |
| Amounts payable | 17/49 | €195,945 | €186,464 | -€9,481 | -4.8% |
| Amounts payable after more than one year | 17 | €12,342 | - | -€12,342 | |
| Financial debts | 170/4 | €12,342 | - | -€12,342 | |
| Amounts payable within one year | 42/48 | €141,497 | €144,358 | +€2,861 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €12,345 | €12,342 | -€3 | 0.0% |
| Trade debts | 44 | €50,789 | €38,814 | -€11,975 | -23.6% |
| Suppliers | 440/4 | €50,789 | €38,814 | -€11,975 | -23.6% |
| Taxes, remuneration and social security | 45 | €78,363 | €93,202 | +€14,839 | +18.9% |
| Taxes | 450/3 | €22,149 | €31,795 | +€9,646 | +43.6% |
| Remuneration and social security | 454/9 | €56,214 | €61,407 | +€5,193 | +9.2% |
| Accrued charges and deferred income | 492/3 | €42,106 | €42,106 | = | 0.0% |
| Non-recurring operating income | 76A | €954,512 | €1,096,360 | +€141,847 | +14.9% |
| Remuneration, social security and pensions | 62 | €202,512 | €203,818 | +€1,306 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,254 | €32,626 | -€2,628 | -7.5% |
| Other operating charges | 640/8 | €1,431 | €1,067 | -€364 | -25.5% |
| Gross operating margin | 9900 | €249,861 | €259,965 | +€10,104 | +4.0% |
| Operating profit (loss) | 9901 | €10,664 | €22,454 | +€11,790 | +111% |
| Financial income | 75/76B | €3 | €1,520 | +€1,517 | +47,998% |
| Recurring financial income | 75 | €3 | €1,520 | +€1,517 | +47,998% |
| Financial charges | 65/66B | €3,102 | €2,609 | -€492 | -15.9% |
| Recurring financial charges | 65 | €3,102 | €2,609 | -€492 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €7,566 | €21,365 | +€13,799 | +182% |
| Income taxes | 67/77 | €1,615 | €4,658 | +€3,042 | +188% |
| Profit (loss) for the period | 9904 | €5,950 | €16,707 | +€10,757 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €5,950 | €16,707 | +€10,757 | +181% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.