LASER-LIGHT: 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.
LASER-LIGHT
Largest movements
- Tangible fixed assets -€29,221
down €29,221 (-22.2%), from €131,897 to €102,676
- Stocks and contracts +€18,205
new in 2025: €18,205
of which Contracts in progress: +€9,850
- Receivables within one year +€9,687
up €9,687 (+141%), from €6,891 to €16,578
of which Trade receivables: +€7,943
- Tax, wage and social debts -€18,976
down €18,976 (-81.1%), from €23,385 to €4,409
of which Taxes: -€20,976
- Current portion of long-term debt +€16,579
new in 2025: €16,579
- Reserves +€4,437
up €4,437 (+8.9%), from €49,958 to €54,395
- Short-term financial debts -€2,211
no longer reported in 2025 (was €2,211)
- Other debts -€2,000
down €2,000 (-3.1%), from €64,155 to €62,155
- Gross operating margin -€49,610
down €49,610 (-43.8%), from €113,222 to €63,612
- Taxes -€26,016
down €26,016, from €25,385 to -€631
- Depreciation +€22,074
up €22,074 (+62.3%), from €35,452 to €57,526
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 | €144,709 | €143,006 | -€1,703 | -1.2% |
| Fixed assets | 21/28 | €131,897 | €102,676 | -€29,221 | -22.2% |
| Tangible fixed assets | 22/27 | €131,897 | €102,676 | -€29,221 | -22.2% |
| Plant, machinery and equipment | 23 | €131,897 | €102,676 | -€29,221 | -22.2% |
| Current assets | 29/58 | €12,812 | €40,330 | +€27,518 | +215% |
| Stocks and contracts in progress | 3 | - | €18,205 | +€18,205 | |
| Stocks | 30/36 | - | €8,355 | +€8,355 | |
| Contracts in progress | 37 | - | €9,850 | +€9,850 | |
| Amounts receivable within one year | 40/41 | €6,891 | €16,578 | +€9,687 | +141% |
| Trade receivables | 40 | - | €7,943 | +€7,943 | |
| Other amounts receivable | 41 | €6,891 | €8,635 | +€1,744 | +25.3% |
| Cash at bank and in hand | 54/58 | €5,921 | €5,547 | -€374 | -6.3% |
| Total equity and liabilities | 10/49 | €144,709 | €143,006 | -€1,703 | -1.2% |
| Equity | 10/15 | €54,958 | €59,395 | +€4,437 | +8.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,958 | €54,395 | +€4,437 | +8.9% |
| Distributable reserves | 133 | €49,958 | €54,395 | +€4,437 | +8.9% |
| Amounts payable | 17/49 | €89,751 | €83,611 | -€6,140 | -6.8% |
| Amounts payable within one year | 42/48 | €89,751 | €83,611 | -€6,140 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | - | €16,579 | +€16,579 | |
| Financial debts | 43 | €2,211 | - | -€2,211 | |
| Credit institutions | 430/8 | €2,211 | - | -€2,211 | |
| Trade debts | 44 | - | €468 | +€468 | |
| Suppliers | 440/4 | - | €468 | +€468 | |
| Taxes, remuneration and social security | 45 | €23,385 | €4,409 | -€18,976 | -81.1% |
| Taxes | 450/3 | €23,385 | €2,409 | -€20,976 | -89.7% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €64,155 | €62,155 | -€2,000 | -3.1% |
| Remuneration, social security and pensions | 62 | €322 | €1,041 | +€719 | +223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,452 | €57,526 | +€22,074 | +62.3% |
| Other operating charges | 640/8 | €1,782 | €658 | -€1,124 | -63.1% |
| Gross operating margin | 9900 | €113,222 | €63,612 | -€49,610 | -43.8% |
| Operating profit (loss) | 9901 | €75,666 | €4,387 | -€71,279 | -94.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €323 | €581 | +€258 | +79.8% |
| Recurring financial charges | 65 | €323 | €581 | +€258 | +79.8% |
| Profit (loss) for the period before taxes | 9903 | €75,343 | €3,806 | -€71,537 | -94.9% |
| Income taxes | 67/77 | €25,385 | -€631 | -€26,016 | |
| Profit (loss) for the period | 9904 | €49,958 | €4,437 | -€45,521 | -91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,958 | €4,437 | -€45,521 | -91.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.