JLP 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.
JLP LASER
Largest movements
- Cash +€205,226
up €205,226 (+651%), from €31,528 to €236,755
mainly Contributions, distributions and other (+€197,432) and Investment in fixed assets (net) (+€130,746)
- Tangible fixed assets -€175,234
down €175,234 (-19.4%), from €902,730 to €727,496
of which Plant, machinery and equipment: -€125,082
- Receivables within one year +€15,900
up €15,900 (+96.9%), from €16,408 to €32,309
of which Other amounts receivable: +€9,827
- Reserves +€183,634
up €183,634 (+840%), from €21,860 to €205,494
of which Tax-exempt reserves: +€183,634
- Debts after one year -€87,473
down €87,473 (-11.7%), from €745,340 to €657,867
of which Financial debts: -€87,473
- Provisions +€61,211
new in 2025: €61,211
- Trade debts -€43,249
down €43,249 (-56.3%), from €76,791 to €33,542
- Other debts -€40,486
down €40,486 (-98.8%), from €40,967 to €481
- Gross operating margin -€62,823
down €62,823 (-68.5%), from €91,654 to €28,831
- Depreciation -€23,343
down €23,343 (-34.4%), from €67,830 to €44,488
- Financial charges +€8,103
up €8,103 (+36.1%), from €22,458 to €30,561
- Financial income -€1,899
down €1,899 (-100%), from €1,899 to €0
- Other operating charges -€921
down €921 (-20.9%), from €4,408 to €3,487
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 | €953,448 | €999,566 | +€46,119 | +4.8% |
| Fixed assets | 21/28 | €904,871 | €729,638 | -€175,234 | -19.4% |
| Tangible fixed assets | 22/27 | €902,730 | €727,496 | -€175,234 | -19.4% |
| Land and buildings | 22 | €748,357 | €715,045 | -€33,313 | -4.5% |
| Plant, machinery and equipment | 23 | €126,765 | €1,684 | -€125,082 | -98.7% |
| Furniture and vehicles | 24 | €16,397 | €2,717 | -€13,680 | -83.4% |
| Other tangible fixed assets | 26 | €11,210 | €8,051 | -€3,159 | -28.2% |
| Financial fixed assets | 28 | €2,141 | €2,141 | = | 0.0% |
| Current assets | 29/58 | €48,576 | €269,929 | +€221,352 | +456% |
| Amounts receivable within one year | 40/41 | €16,408 | €32,309 | +€15,900 | +96.9% |
| Trade receivables | 40 | €15,964 | €22,037 | +€6,073 | +38.0% |
| Other amounts receivable | 41 | €444 | €10,271 | +€9,827 | +2,214% |
| Cash at bank and in hand | 54/58 | €31,528 | €236,755 | +€205,226 | +651% |
| Deferred charges and accrued income | 490/1 | €640 | €865 | +€226 | +35.3% |
| Total equity and liabilities | 10/49 | €953,448 | €999,566 | +€46,119 | +4.8% |
| Equity | 10/15 | €48,981 | €200,898 | +€151,917 | +310% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €205,494 | +€183,634 | +840% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €183,634 | +€183,634 | |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,521 | -€23,196 | -€31,717 | |
| Provisions and deferred taxes | 16 | - | €61,211 | +€61,211 | |
| Deferred taxes | 168 | - | €61,211 | +€61,211 | |
| Amounts payable | 17/49 | €904,467 | €737,457 | -€167,010 | -18.5% |
| Amounts payable after more than one year | 17 | €745,340 | €657,867 | -€87,473 | -11.7% |
| Financial debts | 170/4 | €736,715 | €649,242 | -€87,473 | -11.9% |
| Other amounts payable | 178/9 | €8,625 | €8,625 | = | 0.0% |
| Amounts payable within one year | 42/48 | €159,102 | €79,590 | -€79,512 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €38,073 | €40,496 | +€2,422 | +6.4% |
| Trade debts | 44 | €76,791 | €33,542 | -€43,249 | -56.3% |
| Suppliers | 440/4 | €76,791 | €33,542 | -€43,249 | -56.3% |
| Taxes, remuneration and social security | 45 | €3,271 | €5,071 | +€1,800 | +55.0% |
| Taxes | 450/3 | €3,271 | €5,071 | +€1,800 | +55.0% |
| Other amounts payable | 47/48 | €40,967 | €481 | -€40,486 | -98.8% |
| Accrued charges and deferred income | 492/3 | €25 | €0 | -€25 | -100% |
| Non-recurring operating income | 76A | €0 | €516 | +€516 | |
| Remuneration, social security and pensions | 62 | €277 | €81 | -€196 | -70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,830 | €44,488 | -€23,343 | -34.4% |
| Other operating charges | 640/8 | €4,408 | €3,487 | -€921 | -20.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €91,654 | €28,831 | -€62,823 | -68.5% |
| Operating profit (loss) | 9901 | €19,139 | -€19,225 | -€38,363 | |
| Financial income | 75/76B | €1,899 | €0 | -€1,899 | -100% |
| Recurring financial income | 75 | €1,899 | €0 | -€1,899 | -100% |
| Financial charges | 65/66B | €22,458 | €30,561 | +€8,103 | +36.1% |
| Recurring financial charges | 65 | €22,458 | €30,561 | +€8,103 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,420 | -€49,786 | -€48,366 | -3,405% |
| Transfer from deferred taxes | 780 | - | €4,599 | +€4,599 | |
| Income taxes | 67/77 | - | €329 | +€329 | |
| Profit (loss) for the period | 9904 | -€1,420 | -€45,516 | -€44,095 | -3,105% |
| Transfer from tax-exempt reserves | 789 | - | €13,798 | +€13,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,420 | -€31,717 | -€30,297 | -2,133% |
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 18 October 2026 via checked.be.