C & C LASER: 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.
C & C LASER
Largest movements
- Receivables after one year -€41,553
down €41,553 (-41.6%), from €100,000 to €58,447
- Receivables within one year -€8,531
down €8,531 (-96.4%), from €8,852 to €322
- Deferred charges and accrued income -€2,761
down €2,761 (-88.0%), from €3,137 to €376
- Profit (loss) carried forward -€54,749
down €54,749 (-17.8%), from -€307,925 to -€362,674
- Tax, wage and social debts +€2,929
up €2,929 (+1.7%), from €174,632 to €177,561
- Trade debts -€2,583
down €2,583 (-5.4%), from €47,778 to €45,194
- Accrued charges and deferred income +€1,147
up €1,147 (+97.8%), from €1,173 to €2,320
- Gross operating margin -€118,242
down €118,242, from €67,572 to -€50,670
- Write-downs -€65,754
down €65,754 (-100%), from €65,754 to €0
- Financial income -€2,841
down €2,841 (-37.9%), from €7,495 to €4,655
- Depreciation -€2,112
down €2,112 (-80.5%), from €2,624 to €512
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 | €112,716 | €59,459 | -€53,256 | -47.2% |
| Fixed assets | 21/28 | €727 | €215 | -€512 | -70.4% |
| Tangible fixed assets | 22/27 | €512 | €0 | -€512 | -100% |
| Plant, machinery and equipment | 23 | €202 | €0 | -€202 | -100% |
| Furniture and vehicles | 24 | €310 | €0 | -€310 | -100% |
| Financial fixed assets | 28 | €215 | €215 | = | 0.0% |
| Current assets | 29/58 | €111,989 | €59,245 | -€52,745 | -47.1% |
| Amounts receivable after more than one year | 29 | €100,000 | €58,447 | -€41,553 | -41.6% |
| Other amounts receivable | 291 | €100,000 | €58,447 | -€41,553 | -41.6% |
| Amounts receivable within one year | 40/41 | €8,852 | €322 | -€8,531 | -96.4% |
| Other amounts receivable | 41 | €8,852 | €322 | -€8,531 | -96.4% |
| Cash at bank and in hand | 54/58 | €0 | €100 | +€100 | |
| Deferred charges and accrued income | 490/1 | €3,137 | €376 | -€2,761 | -88.0% |
| Total equity and liabilities | 10/49 | €112,716 | €59,459 | -€53,256 | -47.2% |
| Equity | 10/15 | -€150,866 | -€205,615 | -€54,749 | -36.3% |
| Contributions | 10/11 | €122,707 | €122,707 | = | 0.0% |
| Reserves | 13 | €34,352 | €34,352 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,352 | €34,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€307,925 | -€362,674 | -€54,749 | -17.8% |
| Amounts payable | 17/49 | €263,582 | €265,075 | +€1,493 | +0.6% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €222,409 | €222,755 | +€346 | +0.2% |
| Trade debts | 44 | €47,778 | €45,194 | -€2,583 | -5.4% |
| Suppliers | 440/4 | €47,778 | €45,194 | -€2,583 | -5.4% |
| Taxes, remuneration and social security | 45 | €174,632 | €177,561 | +€2,929 | +1.7% |
| Taxes | 450/3 | €174,632 | €177,561 | +€2,929 | +1.7% |
| Accrued charges and deferred income | 492/3 | €1,173 | €2,320 | +€1,147 | +97.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,624 | €512 | -€2,112 | -80.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €65,754 | €0 | -€65,754 | -100% |
| Other operating charges | 640/8 | €6,479 | €6,208 | -€271 | -4.2% |
| Non-recurring operating charges | 66A | €0 | €1,228 | +€1,228 | |
| Gross operating margin | 9900 | €67,572 | -€50,670 | -€118,242 | |
| Operating profit (loss) | 9901 | -€7,285 | -€58,617 | -€51,332 | -705% |
| Financial income | 75/76B | €7,495 | €4,655 | -€2,841 | -37.9% |
| Recurring financial income | 75 | €7,495 | €4,655 | -€2,841 | -37.9% |
| Financial charges | 65/66B | €815 | €666 | -€149 | -18.3% |
| Recurring financial charges | 65 | €815 | €666 | -€149 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€604 | -€54,628 | -€54,024 | -8,946% |
| Income taxes | 67/77 | €289 | €120 | -€169 | -58.4% |
| Profit (loss) for the period | 9904 | -€893 | -€54,749 | -€53,856 | -6,030% |
| Profit (loss) for the period to be appropriated | 9905 | -€893 | -€54,749 | -€53,856 | -6,030% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.