LASER ONE: 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.
What changed
LASER ONE
NACE 25.530, Machining of metals
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2,170
2023 · €69,895-€67,725
Equity
€673,487
2023 · €691,161-€17,674
Cash
€17,941
2023 · €45,586-€27,646
Balance sheet total
€3.2m
2023 · €3.4m-€165,674
Largest movements
Assets
- Tangible fixed assets -€268,441
down €268,441 (-10.8%), from €2.5m to €2.2m
of which Leasing and similar rights: -€216,400
- Receivables within one year +€151,761
up €151,761 (+27.8%), from €546,241 to €698,001
of which Trade receivables: +€204,662
Equity and liabilities
- Debts after one year -€394,606
down €394,606 (-23.4%), from €1.7m to €1.3m
of which Financial debts: -€390,354
- Trade debts +€127,484
up €127,484 (+32.1%), from €397,732 to €525,216
- Other debts +€64,581
up €64,581 (+465.2%), from €13,883 to €78,464
- Short-term financial debts +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
Income statement
- Depreciation +€80,400
up €80,400 (+35.6%), from €226,032 to €306,432
- Gross operating margin +€41,826
up €41,826 (+4.1%), from €1.0m to €1.1m
- Staff costs +€40,451
up €40,451 (+6.6%), from €615,448 to €655,899
- Financial charges +€18,415
up €18,415 (+22.1%), from €83,192 to €101,607
From the 2023 result to the 2024 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.
Result 2023
€69,895
Gross operating margin
+€41,826
Staff costs
-€40,451
Depreciation
-€80,400
Write-downs
-€2,360
Other operating charges
+€5,178
Other operating items
+€26,740
Financial income
-€1,391
Financial charges
-€18,415
Taxes
+€1,547
Result 2024
€2,170
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€382,633
Investment
-€37,280
Financing
-€372,998
Cash 2023
€45,586
From operations (derived)
+€382,633
Net result for the year
+€2,170
Depreciation
+€306,432
Stocks and contracts
+€15,464
Receivables within one year
-€151,761
Deferred charges and accrued income
+€5,174
Trade debts
+€127,484
Tax, wage and social debts
+€10,371
Other debts
+€64,581
Accrued charges and deferred income
+€2,718
Investment (derived)
-€37,280
Investment in fixed assets (net)
-€37,280
Financing
-€372,998
Debts after one year
-€394,606
Current portion of long-term debt
-€8,548
Short-term financial debts
+€50,000
Contributions, distributions and other
-€19,845
Cash 2024
€17,941
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,375,362 | €3,209,688 | -€165,674 | -4.9% |
| Fixed assets | 21/28 | €2,501,277 | €2,232,126 | -€269,151 | -10.8% |
| Intangible fixed assets | 21 | €22,035 | €18,355 | -€3,680 | -16.7% |
| Tangible fixed assets | 22/27 | €2,476,713 | €2,208,271 | -€268,441 | -10.8% |
| Plant, machinery and equipment | 23 | €323,825 | €281,531 | -€42,294 | -13.1% |
| Furniture and vehicles | 24 | €15,052 | €10,471 | -€4,581 | -30.4% |
| Leasing and similar rights | 25 | €1,894,505 | €1,678,105 | -€216,400 | -11.4% |
| Other tangible fixed assets | 26 | €222,789 | €238,164 | +€15,375 | +6.9% |
| Assets under construction and advance payments | 27 | €20,541 | €0 | -€20,541 | -100.0% |
| Financial fixed assets | 28 | €2,529 | €5,499 | +€2,970 | +117.4% |
| Current assets | 29/58 | €874,085 | €977,562 | +€103,477 | +11.8% |
| Stocks and contracts in progress | 3 | €262,000 | €246,536 | -€15,464 | -5.9% |
| Stocks | 30/36 | €262,000 | €246,536 | -€15,464 | -5.9% |
| Amounts receivable within one year | 40/41 | €546,241 | €698,001 | +€151,761 | +27.8% |
| Trade receivables | 40 | €306,626 | €511,288 | +€204,662 | +66.7% |
| Other amounts receivable | 41 | €239,615 | €186,713 | -€52,901 | -22.1% |
| Cash at bank and in hand | 54/58 | €45,586 | €17,941 | -€27,646 | -60.6% |
| Deferred charges and accrued income | 490/1 | €20,258 | €15,084 | -€5,174 | -25.5% |
| Total equity and liabilities | 10/49 | €3,375,362 | €3,209,688 | -€165,674 | -4.9% |
| Equity | 10/15 | €691,161 | €673,487 | -€17,674 | -2.6% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €303,939 | €306,109 | +€2,170 | +0.7% |
| Investment grants | 15 | €147,222 | €127,378 | -€19,845 | -13.5% |
| Amounts payable | 17/49 | €2,684,200 | €2,536,201 | -€148,000 | -5.5% |
| Amounts payable after more than one year | 17 | €1,687,093 | €1,292,488 | -€394,606 | -23.4% |
| Financial debts | 170/4 | €1,682,842 | €1,292,488 | -€390,354 | -23.2% |
| Trade debts | 175 | €4,251 | €0 | -€4,251 | -100.0% |
| Amounts payable within one year | 42/48 | €991,755 | €1,235,643 | +€243,888 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €424,731 | €416,183 | -€8,548 | -2.0% |
| Financial debts | 43 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Credit institutions | 430/8 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Trade debts | 44 | €397,732 | €525,216 | +€127,484 | +32.1% |
| Suppliers | 440/4 | €397,732 | €525,216 | +€127,484 | +32.1% |
| Taxes, remuneration and social security | 45 | €55,409 | €65,780 | +€10,371 | +18.7% |
| Taxes | 450/3 | €1,657 | €1,657 | = | 0.0% |
| Remuneration and social security | 454/9 | €53,752 | €64,124 | +€10,371 | +19.3% |
| Other amounts payable | 47/48 | €13,883 | €78,464 | +€64,581 | +465.2% |
| Accrued charges and deferred income | 492/3 | €5,352 | €8,070 | +€2,718 | +50.8% |
| Remuneration, social security and pensions | 62 | €615,448 | €655,899 | +€40,451 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,032 | €306,432 | +€80,400 | +35.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,360 | - | +€2,360 | |
| Other operating charges | 640/8 | €14,395 | €9,217 | -€5,178 | -36.0% |
| Non-recurring operating charges | 66A | €26,740 | - | -€26,740 | |
| Gross operating margin | 9900 | €1,012,329 | €1,054,155 | +€41,826 | +4.1% |
| Operating profit (loss) | 9901 | €132,074 | €82,608 | -€49,466 | -37.5% |
| Financial income | 75/76B | €22,670 | €21,279 | -€1,391 | -6.1% |
| Recurring financial income | 75 | €22,670 | €21,279 | -€1,391 | -6.1% |
| Financial charges | 65/66B | €83,192 | €101,607 | +€18,415 | +22.1% |
| Recurring financial charges | 65 | €83,192 | €101,607 | +€18,415 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €71,552 | €2,280 | -€69,272 | -96.8% |
| Income taxes | 67/77 | €1,656 | €110 | -€1,547 | -93.4% |
| Profit (loss) for the period | 9904 | €69,895 | €2,170 | -€67,725 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,895 | €2,170 | -€67,725 | -96.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.