LASER CONTROL: 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.
LASER CONTROL
Largest movements
- Cash +€463,413
up €463,413 (+85.3%), from €543,479 to €1.0m
mainly Net result for the year (+€685,166) and Investment in fixed assets (net) (+€150,926)
- Tangible fixed assets -€421,016
down €421,016 (-42.6%), from €988,001 to €566,985
of which Land and buildings: -€528,800
- Intangible fixed assets +€182,651
new in 2025: €182,651
- Stocks and contracts +€74,164
up €74,164 (+21.8%), from €340,700 to €414,864
- Reserves +€570,038
up €570,038 (+35.0%), from €1.6m to €2.2m
of which Distributable reserves: +€296,388
- Other debts -€110,055
down €110,055 (-60.9%), from €180,620 to €70,565
- Revaluation surpluses -€97,936
no longer reported in 2025 (was €97,936)
- Debts after one year -€47,110
down €47,110 (-46.2%), from €102,017 to €54,907
- Gross operating margin +€335,141
up €335,141 (+37.1%), from €904,190 to €1.2m
- Taxes +€72,063
up €72,063 (+33.1%), from €218,022 to €290,085
- Depreciation +€39,244
up €39,244 (+81.4%), from €48,196 to €87,439
- Other operating charges +€16,928
up €16,928 (+174.3%), from €9,714 to €26,642
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 | €2,350,950 | €2,642,087 | +€291,138 | +12.4% |
| Fixed assets | 21/28 | €988,071 | €749,706 | -€238,365 | -24.1% |
| Intangible fixed assets | 21 | - | €182,651 | +€182,651 | |
| Tangible fixed assets | 22/27 | €988,001 | €566,985 | -€421,016 | -42.6% |
| Land and buildings | 22 | €768,322 | €239,522 | -€528,800 | -68.8% |
| Plant, machinery and equipment | 23 | €64,649 | €121,443 | +€56,794 | +87.9% |
| Furniture and vehicles | 24 | €155,030 | €206,020 | +€50,989 | +32.9% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €1,362,879 | €1,892,381 | +€529,502 | +38.9% |
| Stocks and contracts in progress | 3 | €340,700 | €414,864 | +€74,164 | +21.8% |
| Stocks | 30/36 | €340,700 | €414,864 | +€74,164 | +21.8% |
| Amounts receivable within one year | 40/41 | €459,195 | €456,517 | -€2,678 | -0.6% |
| Trade receivables | 40 | €450,781 | €423,225 | -€27,556 | -6.1% |
| Other amounts receivable | 41 | €8,414 | €33,292 | +€24,877 | +295.7% |
| Cash at bank and in hand | 54/58 | €543,479 | €1,006,892 | +€463,413 | +85.3% |
| Deferred charges and accrued income | 490/1 | €19,505 | €14,108 | -€5,397 | -27.7% |
| Total equity and liabilities | 10/49 | €2,350,950 | €2,642,087 | +€291,138 | +12.4% |
| Equity | 10/15 | €1,789,121 | €2,261,222 | +€472,101 | +26.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €97,936 | - | -€97,936 | |
| Reserves | 13 | €1,629,184 | €2,199,222 | +€570,038 | +35.0% |
| Tax-exempt reserves | 132 | €273,650 | €547,300 | +€273,650 | +100.0% |
| Distributable reserves | 133 | €1,355,534 | €1,651,922 | +€296,388 | +21.9% |
| Provisions and deferred taxes | 16 | €85,632 | €85,632 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €85,632 | €85,632 | = | 0.0% |
| Pensions and similar obligations | 160 | €85,632 | €85,632 | = | 0.0% |
| Amounts payable | 17/49 | €476,197 | €295,233 | -€180,964 | -38.0% |
| Amounts payable after more than one year | 17 | €102,017 | €54,907 | -€47,110 | -46.2% |
| Financial debts | 170/4 | €102,017 | €54,907 | -€47,110 | -46.2% |
| Amounts payable within one year | 42/48 | €374,108 | €239,918 | -€134,190 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €43,098 | €47,110 | +€4,012 | +9.3% |
| Trade debts | 44 | €71,914 | €55,507 | -€16,407 | -22.8% |
| Suppliers | 440/4 | €71,914 | €55,507 | -€16,407 | -22.8% |
| Taxes, remuneration and social security | 45 | €78,476 | €66,735 | -€11,741 | -15.0% |
| Taxes | 450/3 | €57,132 | €38,505 | -€18,627 | -32.6% |
| Remuneration and social security | 454/9 | €21,344 | €28,230 | +€6,886 | +32.3% |
| Other amounts payable | 47/48 | €180,620 | €70,565 | -€110,055 | -60.9% |
| Accrued charges and deferred income | 492/3 | €72 | €409 | +€336 | +465.0% |
| Remuneration, social security and pensions | 62 | €159,111 | €164,907 | +€5,797 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,196 | €87,439 | +€39,244 | +81.4% |
| Other operating charges | 640/8 | €9,714 | €26,642 | +€16,928 | +174.3% |
| Non-recurring operating charges | 66A | €1,935 | €581 | -€1,354 | -70.0% |
| Gross operating margin | 9900 | €904,190 | €1,239,332 | +€335,141 | +37.1% |
| Operating profit (loss) | 9901 | €685,235 | €959,762 | +€274,527 | +40.1% |
| Financial income | 75/76B | €19,208 | €24,102 | +€4,894 | +25.5% |
| Recurring financial income | 75 | €19,208 | €24,102 | +€4,894 | +25.5% |
| Financial charges | 65/66B | €11,017 | €8,613 | -€2,404 | -21.8% |
| Recurring financial charges | 65 | €11,017 | €8,613 | -€2,404 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €693,426 | €975,251 | +€281,825 | +40.6% |
| Income taxes | 67/77 | €218,022 | €290,085 | +€72,063 | +33.1% |
| Profit (loss) for the period | 9904 | €475,404 | €685,166 | +€209,762 | +44.1% |
| Transfer to tax-exempt reserves | 689 | €147,350 | €273,650 | +€126,300 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €328,054 | €411,516 | +€83,462 | +25.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.