ASTRAL LASERTECHNOLOGY: 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.
ASTRAL LASERTECHNOLOGY
Largest movements
- Receivables within one year -€48,136
down €48,136 (-74.4%), from €64,702 to €16,566
of which Trade receivables: -€39,757
- Cash +€24,593
up €24,593 (+338.6%), from €7,263 to €31,856
mainly Receivables within one year (+€48,136) and Depreciation (+€29,187)
- Tangible fixed assets +€5,466
up €5,466 (+5.6%), from €96,745 to €102,211
of which Plant, machinery and equipment: +€11,812
- Accrued charges and deferred income -€20,475
down €20,475 (-98.6%), from €20,774 to €299
- Reserves +€19,579
up €19,579 (+30.7%), from €63,688 to €83,267
- Tax, wage and social debts -€13,071
down €13,071 (-75.7%), from €17,263 to €4,192
- Trade debts -€9,047
down €9,047 (-65.4%), from €13,824 to €4,777
- Other debts +€4,185
up €4,185 (+10.6%), from €39,628 to €43,812
- Gross operating margin +€23,624
up €23,624 (+62.7%), from €37,648 to €61,272
- Depreciation +€11,591
up €11,591 (+65.9%), from €17,596 to €29,187
- Taxes +€4,807
up €4,807 (+134.0%), from €3,587 to €8,393
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 | €170,261 | €151,432 | -€18,830 | -11.1% |
| Fixed assets | 21/28 | €96,808 | €102,211 | +€5,403 | +5.6% |
| Intangible fixed assets | 21 | €63 | €0 | -€63 | -100.0% |
| Tangible fixed assets | 22/27 | €96,745 | €102,211 | +€5,466 | +5.6% |
| Land and buildings | 22 | €27,365 | €23,567 | -€3,798 | -13.9% |
| Plant, machinery and equipment | 23 | €66,380 | €78,192 | +€11,812 | +17.8% |
| Furniture and vehicles | 24 | €3,000 | €452 | -€2,547 | -84.9% |
| Current assets | 29/58 | €73,453 | €49,220 | -€24,233 | -33.0% |
| Amounts receivable within one year | 40/41 | €64,702 | €16,566 | -€48,136 | -74.4% |
| Trade receivables | 40 | €52,189 | €12,431 | -€39,757 | -76.2% |
| Other amounts receivable | 41 | €12,514 | €4,135 | -€8,379 | -67.0% |
| Cash at bank and in hand | 54/58 | €7,263 | €31,856 | +€24,593 | +338.6% |
| Deferred charges and accrued income | 490/1 | €1,488 | €798 | -€690 | -46.4% |
| Total equity and liabilities | 10/49 | €170,261 | €151,432 | -€18,830 | -11.1% |
| Equity | 10/15 | €78,773 | €98,351 | +€19,579 | +24.9% |
| Contributions | 10/11 | €15,084 | €15,084 | = | 0.0% |
| Reserves | 13 | €63,688 | €83,267 | +€19,579 | +30.7% |
| Distributable reserves | 133 | €63,688 | €83,267 | +€19,579 | +30.7% |
| Amounts payable | 17/49 | €91,489 | €53,080 | -€38,408 | -42.0% |
| Amounts payable within one year | 42/48 | €70,715 | €52,782 | -€17,933 | -25.4% |
| Trade debts | 44 | €13,824 | €4,777 | -€9,047 | -65.4% |
| Suppliers | 440/4 | €13,824 | €4,777 | -€9,047 | -65.4% |
| Taxes, remuneration and social security | 45 | €17,263 | €4,192 | -€13,071 | -75.7% |
| Taxes | 450/3 | €17,263 | €4,192 | -€13,071 | -75.7% |
| Other amounts payable | 47/48 | €39,628 | €43,812 | +€4,185 | +10.6% |
| Accrued charges and deferred income | 492/3 | €20,774 | €299 | -€20,475 | -98.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,596 | €29,187 | +€11,591 | +65.9% |
| Other operating charges | 640/8 | €1,005 | €905 | -€100 | -9.9% |
| Gross operating margin | 9900 | €37,648 | €61,272 | +€23,624 | +62.7% |
| Operating profit (loss) | 9901 | €19,047 | €31,180 | +€12,133 | +63.7% |
| Financial income | 75/76B | €112 | €95 | -€18 | -15.9% |
| Recurring financial income | 75 | €112 | €95 | -€18 | -15.9% |
| Financial charges | 65/66B | €3,181 | €3,303 | +€122 | +3.8% |
| Recurring financial charges | 65 | €3,181 | €3,303 | +€122 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €15,979 | €27,972 | +€11,993 | +75.1% |
| Income taxes | 67/77 | €3,587 | €8,393 | +€4,807 | +134.0% |
| Profit (loss) for the period | 9904 | €12,392 | €19,579 | +€7,187 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,392 | €19,579 | +€7,187 | +58.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.