DCOUP 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.
What changed
DCOUP LASER
NACE 25.530, Machining of metals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,268
2024 · -€844,667+€855,935
Equity
€4.3m
2024 · €4.5m-€204,733
Cash
€422,972
2024 · €430,096-€7,124
Balance sheet total
€20.7m
2024 · €20.7m+€5,196
Largest movements
Assets
- Tangible fixed assets -€1.3m
down €1.3m (-7.9%), from €16.6m to €15.3m
of which Leasing and similar rights: -€2.0m
- Receivables within one year +€788,061
up €788,061 (+59.5%), from €1.3m to €2.1m
of which Trade receivables: +€1.2m
- Stocks and contracts +€503,854
up €503,854 (+23.2%), from €2.2m to €2.7m
of which Stocks: +€503,854
Equity and liabilities
- Debts after one year -€718,838
down €718,838 (-5.8%), from €12.5m to €11.7m
- Trade debts +€691,276
up €691,276 (+108%), from €639,703 to €1.3m
- Investment grants -€216,001
down €216,001 (-15.6%), from €1.4m to €1.2m
Income statement
- Gross operating margin +€868,703
up €868,703 (+22.2%), from €3.9m to €4.8m
- Financial income -€230,583
down €230,583 (-42.4%), from €544,346 to €313,763
of which Non-recurring financial income: -€220,111
- Staff costs -€138,548
down €138,548 (-5.1%), from €2.7m to €2.6m
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.
Result 2024
-€844,667
Gross operating margin
+€868,703
Staff costs
+€138,548
Depreciation
+€33,584
Other operating charges
-€3,009
Other operating items
+€1,555
Financial income
-€230,583
Financial charges
+€45,534
Taxes
+€1,603
Result 2025
€11,268
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.5m
Investment
-€740,813
Financing
-€790,857
Cash 2024
€430,096
From operations (derived)
+€1.5m
Net result for the year
+€11,268
Depreciation
+€2.0m
Stocks and contracts
-€503,854
Receivables within one year
-€788,061
Deferred charges and accrued income
-€22,404
Trade debts
+€691,276
Tax, wage and social debts
-€66,893
Advances received
+€139,470
Other debts
+€25,980
Accrued charges and deferred income
-€5,049
Investment (derived)
-€740,813
Investment in fixed assets (net)
-€740,813
Financing
-€790,857
Debts after one year
-€718,838
Current portion of long-term debt
-€54,804
Short-term financial debts
+€198,787
Contributions, distributions and other
-€216,001
Cash 2025
€422,972
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,659,615 | €20,664,811 | +€5,196 | 0.0% |
| Fixed assets | 21/28 | €16,589,688 | €15,287,690 | -€1.3m | -7.8% |
| Tangible fixed assets | 22/27 | €16,589,048 | €15,271,718 | -€1.3m | -7.9% |
| Land and buildings | 22 | €8,381,317 | €9,253,267 | +€871,950 | +10.4% |
| Plant, machinery and equipment | 23 | €1,660,870 | €1,476,806 | -€184,063 | -11.1% |
| Furniture and vehicles | 24 | €157,287 | €149,349 | -€7,939 | -5.0% |
| Leasing and similar rights | 25 | €6,356,004 | €4,363,078 | -€2.0m | -31.4% |
| Other tangible fixed assets | 26 | €33,571 | €29,217 | -€4,353 | -13.0% |
| Financial fixed assets | 28 | €640 | €15,972 | +€15,332 | +2,396% |
| Current assets | 29/58 | €4,069,927 | €5,377,122 | +€1.3m | +32.1% |
| Stocks and contracts in progress | 3 | €2,171,139 | €2,674,993 | +€503,854 | +23.2% |
| Stocks | 30/36 | €2,171,139 | €2,674,993 | +€503,854 | +23.2% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,324,198 | €2,112,259 | +€788,061 | +59.5% |
| Trade receivables | 40 | €899,155 | €2,107,343 | +€1.2m | +134% |
| Other amounts receivable | 41 | €425,043 | €4,916 | -€420,127 | -98.8% |
| Cash at bank and in hand | 54/58 | €430,096 | €422,972 | -€7,124 | -1.7% |
| Deferred charges and accrued income | 490/1 | €144,494 | €166,898 | +€22,404 | +15.5% |
| Total equity and liabilities | 10/49 | €20,659,615 | €20,664,811 | +€5,196 | 0.0% |
| Equity | 10/15 | €4,531,314 | €4,326,580 | -€204,733 | -4.5% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €2,543,349 | €2,554,617 | +€11,268 | +0.4% |
| Non-distributable reserves | 130/1 | €60,000 | €60,000 | = | 0.0% |
| Legal reserve | 130 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €2,483,349 | €2,494,617 | +€11,268 | +0.5% |
| Investment grants | 15 | €1,387,965 | €1,171,964 | -€216,001 | -15.6% |
| Amounts payable | 17/49 | €16,128,301 | €16,338,231 | +€209,930 | +1.3% |
| Amounts payable after more than one year | 17 | €12,454,391 | €11,735,553 | -€718,838 | -5.8% |
| Financial debts | 170/4 | €12,454,391 | €11,735,553 | -€718,838 | -5.8% |
| Amounts payable within one year | 42/48 | €3,666,143 | €4,599,960 | +€933,817 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €1,969,739 | €1,914,936 | -€54,804 | -2.8% |
| Financial debts | 43 | €471,873 | €670,660 | +€198,787 | +42.1% |
| Credit institutions | 430/8 | €471,873 | €670,660 | +€198,787 | +42.1% |
| Trade debts | 44 | €639,703 | €1,330,980 | +€691,276 | +108% |
| Suppliers | 440/4 | €639,703 | €1,330,980 | +€691,276 | +108% |
| Advances received on contracts in progress | 46 | €0 | €139,470 | +€139,470 | |
| Taxes, remuneration and social security | 45 | €348,427 | €281,534 | -€66,893 | -19.2% |
| Taxes | 450/3 | €101,718 | €48,018 | -€53,699 | -52.8% |
| Remuneration and social security | 454/9 | €246,709 | €233,516 | -€13,194 | -5.3% |
| Other amounts payable | 47/48 | €236,400 | €262,380 | +€25,980 | +11.0% |
| Accrued charges and deferred income | 492/3 | €7,767 | €2,718 | -€5,049 | -65.0% |
| Remuneration, social security and pensions | 62 | €2,695,411 | €2,556,863 | -€138,548 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,076,396 | €2,042,812 | -€33,584 | -1.6% |
| Other operating charges | 640/8 | €47,549 | €50,557 | +€3,009 | +6.3% |
| Non-recurring operating charges | 66A | €1,555 | €0 | -€1,555 | -100% |
| Gross operating margin | 9900 | €3,912,839 | €4,781,542 | +€868,703 | +22.2% |
| Operating profit (loss) | 9901 | -€908,071 | €131,310 | +€1.0m | |
| Financial income | 75/76B | €544,346 | €313,763 | -€230,583 | -42.4% |
| Recurring financial income | 75 | €231,434 | €220,962 | -€10,472 | -4.5% |
| Non-recurring financial income | 76B | €312,913 | €92,801 | -€220,111 | -70.3% |
| Financial charges | 65/66B | €477,701 | €432,167 | -€45,534 | -9.5% |
| Recurring financial charges | 65 | €477,701 | €432,167 | -€45,534 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€841,426 | €12,906 | +€854,332 | |
| Income taxes | 67/77 | €3,241 | €1,638 | -€1,603 | -49.5% |
| Profit (loss) for the period | 9904 | -€844,667 | €11,268 | +€855,935 | |
| Profit (loss) for the period to be appropriated | 9905 | -€844,667 | €11,268 | +€855,935 |
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 13 October 2026 via checked.be.