DME 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.
DME LASER
Largest movements
- Cash -€73,905
down €73,905 (-69.9%), from €105,666 to €31,761
mainly Trade debts (-€78,657) and Contributions, distributions and other (-€60,000)
- Receivables within one year -€52,670
down €52,670 (-40.2%), from €130,873 to €78,203
of which Trade receivables: -€53,311
- Stocks and contracts -€6,747
down €6,747 (-8.0%), from €84,473 to €77,726
- Trade debts -€78,657
down €78,657 (-86.2%), from €91,288 to €12,631
- Reserves -€50,000
down €50,000 (-33.0%), from €151,360 to €101,360
of which Distributable reserves: -€50,000
- Accrued charges and deferred income -€5,832
down €5,832 (-100%), from €5,832 to €0
- Gross operating margin -€7,971
down €7,971 (-9.9%), from €80,568 to €72,597
- Staff costs +€2,432
up €2,432 (+5.4%), from €44,673 to €47,105
- Taxes -€1,868
down €1,868 (-19.6%), from €9,550 to €7,682
- Depreciation -€1,409
down €1,409 (-19.7%), from €7,171 to €5,762
- Other operating charges -€975
down €975 (-60.5%), from €1,613 to €638
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 | €339,457 | €204,664 | -€134,793 | -39.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,481 | €9,295 | -€186 | -2.0% |
| Tangible fixed assets | 22/27 | €8,641 | €8,455 | -€186 | -2.2% |
| Plant, machinery and equipment | 23 | €1,602 | €901 | -€701 | -43.7% |
| Furniture and vehicles | 24 | €7,039 | €7,553 | +€514 | +7.3% |
| Financial fixed assets | 28 | €840 | €840 | = | 0.0% |
| Current assets | 29/58 | €329,976 | €195,370 | -€134,606 | -40.8% |
| Stocks and contracts in progress | 3 | €84,473 | €77,726 | -€6,747 | -8.0% |
| Stocks | 30/36 | €84,473 | €77,726 | -€6,747 | -8.0% |
| Amounts receivable within one year | 40/41 | €130,873 | €78,203 | -€52,670 | -40.2% |
| Trade receivables | 40 | €124,317 | €71,006 | -€53,311 | -42.9% |
| Other amounts receivable | 41 | €6,556 | €7,197 | +€641 | +9.8% |
| Cash at bank and in hand | 54/58 | €105,666 | €31,761 | -€73,905 | -69.9% |
| Deferred charges and accrued income | 490/1 | €8,964 | €7,680 | -€1,284 | -14.3% |
| Total equity and liabilities | 10/49 | €339,457 | €204,664 | -€134,793 | -39.7% |
| Equity | 10/15 | €220,254 | €170,390 | -€49,864 | -22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,360 | €101,360 | -€50,000 | -33.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,500 | €99,500 | -€50,000 | -33.4% |
| Profit (loss) carried forward | 14 | €50,294 | €50,430 | +€136 | +0.3% |
| Amounts payable | 17/49 | €119,203 | €34,274 | -€84,929 | -71.2% |
| Amounts payable within one year | 42/48 | €113,371 | €34,274 | -€79,097 | -69.8% |
| Trade debts | 44 | €91,288 | €12,631 | -€78,657 | -86.2% |
| Suppliers | 440/4 | €91,288 | €12,631 | -€78,657 | -86.2% |
| Taxes, remuneration and social security | 45 | €15,487 | €17,807 | +€2,320 | +15.0% |
| Taxes | 450/3 | €9,314 | €10,911 | +€1,597 | +17.1% |
| Remuneration and social security | 454/9 | €6,173 | €6,896 | +€723 | +11.7% |
| Other amounts payable | 47/48 | €6,596 | €3,836 | -€2,760 | -41.8% |
| Accrued charges and deferred income | 492/3 | €5,832 | €0 | -€5,832 | -100% |
| Remuneration, social security and pensions | 62 | €44,673 | €47,105 | +€2,432 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,171 | €5,762 | -€1,409 | -19.7% |
| Other operating charges | 640/8 | €1,613 | €638 | -€975 | -60.5% |
| Gross operating margin | 9900 | €80,568 | €72,597 | -€7,971 | -9.9% |
| Operating profit (loss) | 9901 | €27,111 | €19,092 | -€8,019 | -29.6% |
| Financial income | 75/76B | €2,154 | €1,893 | -€261 | -12.1% |
| Recurring financial income | 75 | €2,154 | €1,893 | -€261 | -12.1% |
| Financial charges | 65/66B | €3,861 | €3,167 | -€694 | -18.0% |
| Recurring financial charges | 65 | €3,861 | €3,167 | -€694 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €25,404 | €17,818 | -€7,586 | -29.9% |
| Income taxes | 67/77 | €9,550 | €7,682 | -€1,868 | -19.6% |
| Profit (loss) for the period | 9904 | €15,854 | €10,136 | -€5,718 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,854 | €10,136 | -€5,718 | -36.1% |
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 25 October 2026 via checked.be.