LASER MAGIQUE: what changed
LASER MAGIQUE
Largest movements
- Receivables within one year -€39,952
down €39,952 (-97.8%), from €40,852 to €900
of which Other amounts receivable: -€30,003
- Tangible fixed assets +€5,328
up €5,328 (+23.0%), from €23,120 to €28,448
of which Furniture and vehicles: +€7,608
- Cash -€2,876
down €2,876 (-54.2%), from €5,309 to €2,432
mainly Tax, wage and social debts (-€15,880) and Investment in fixed assets (net) (-€15,000)
- Tax, wage and social debts -€15,880
down €15,880 (-88.0%), from €18,054 to €2,174
- Accrued charges and deferred income +€14,786
up €14,786 (+266%), from €5,564 to €20,350
- Advances received -€11,876
down €11,876 (-96.9%), from €12,260 to €384
- Current portion of long-term debt -€9,913
down €9,913 (-57.3%), from €17,300 to €7,387
- Debts after one year -€6,721
no longer reported in 2025 (was €6,721)
- Gross operating margin -€17,414
down €17,414 (-59.2%), from €29,435 to €12,021
- Depreciation +€1,147
up €1,147 (+13.5%), from €8,525 to €9,672
- Other operating charges +€1,143
up €1,143 (+105%), from €1,091 to €2,234
- Financial charges -€321
down €321 (-16.6%), from €1,929 to €1,609
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,850 | €32,022 | -€37,828 | -54.2% |
| Fixed assets | 21/28 | €23,120 | €28,448 | +€5,328 | +23.0% |
| Tangible fixed assets | 22/27 | €23,120 | €28,448 | +€5,328 | +23.0% |
| Furniture and vehicles | 24 | €18,310 | €25,918 | +€7,608 | +41.5% |
| Other tangible fixed assets | 26 | €4,810 | €2,530 | -€2,280 | -47.4% |
| Current assets | 29/58 | €46,730 | €3,574 | -€43,156 | -92.4% |
| Amounts receivable within one year | 40/41 | €40,852 | €900 | -€39,952 | -97.8% |
| Trade receivables | 40 | €10,849 | €900 | -€9,949 | -91.7% |
| Other amounts receivable | 41 | €30,003 | - | -€30,003 | |
| Cash at bank and in hand | 54/58 | €5,309 | €2,432 | -€2,876 | -54.2% |
| Deferred charges and accrued income | 490/1 | €569 | €242 | -€327 | -57.5% |
| Total equity and liabilities | 10/49 | €69,850 | €32,022 | -€37,828 | -54.2% |
| Equity | 10/15 | -€10,137 | -€11,979 | -€1,842 | -18.2% |
| Contributions | 10/11 | €94,516 | €94,516 | = | 0.0% |
| Contributions outside capital | 11 | €94,516 | €94,516 | = | 0.0% |
| Other | 1109/19 | €94,516 | €94,516 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,653 | -€106,494 | -€1,842 | -1.8% |
| Amounts payable | 17/49 | €79,987 | €44,001 | -€35,986 | -45.0% |
| Amounts payable after more than one year | 17 | €6,721 | - | -€6,721 | |
| Financial debts | 170/4 | €6,721 | - | -€6,721 | |
| Amounts payable within one year | 42/48 | €67,702 | €23,651 | -€44,051 | -65.1% |
| Current portion of amounts payable after more than one year | 42 | €17,300 | €7,387 | -€9,913 | -57.3% |
| Financial debts | 43 | €2,550 | - | -€2,550 | |
| Credit institutions | 430/8 | €2,550 | - | -€2,550 | |
| Trade debts | 44 | €5,631 | €6,557 | +€926 | +16.4% |
| Suppliers | 440/4 | €5,631 | €6,557 | +€926 | +16.4% |
| Advances received on contracts in progress | 46 | €12,260 | €384 | -€11,876 | -96.9% |
| Taxes, remuneration and social security | 45 | €18,054 | €2,174 | -€15,880 | -88.0% |
| Taxes | 450/3 | €18,054 | €2,174 | -€15,880 | -88.0% |
| Other amounts payable | 47/48 | €11,906 | €7,149 | -€4,757 | -40.0% |
| Accrued charges and deferred income | 492/3 | €5,564 | €20,350 | +€14,786 | +266% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,525 | €9,672 | +€1,147 | +13.5% |
| Other operating charges | 640/8 | €1,091 | €2,234 | +€1,143 | +105% |
| Gross operating margin | 9900 | €29,435 | €12,021 | -€17,414 | -59.2% |
| Operating profit (loss) | 9901 | €19,818 | €115 | -€19,704 | -99.4% |
| Financial income | 75/76B | €0 | €25 | +€25 | +50,380% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +50,380% |
| Financial charges | 65/66B | €1,929 | €1,609 | -€321 | -16.6% |
| Recurring financial charges | 65 | €1,929 | €1,609 | -€321 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €17,889 | -€1,469 | -€19,358 | |
| Income taxes | 67/77 | €132 | €373 | +€241 | +182% |
| Profit (loss) for the period | 9904 | €17,757 | -€1,842 | -€19,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,757 | -€1,842 | -€19,599 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.