LASER REFRACTIE CENTRUM: 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 REFRACTIE CENTRUM
Largest movements
- Tangible fixed assets -€68,132
down €68,132 (-21.0%), from €325,196 to €257,065
of which Plant, machinery and equipment: -€66,829
- Cash -€24,615
down €24,615 (-35.7%), from €68,892 to €44,277
mainly Current portion of long-term debt (-€47,081) and Trade debts (-€18,850)
- Receivables within one year +€18,342
up €18,342 (+16.8%), from €109,067 to €127,410
- Current portion of long-term debt -€47,081
no longer reported in 2025 (was €47,081)
- Trade debts -€18,850
down €18,850 (-82.3%), from €22,915 to €4,065
- Advances received -€9,225
down €9,225 (-6.0%), from €153,075 to €143,850
- Gross operating margin -€56,020
down €56,020 (-21.6%), from €259,035 to €203,016
- Staff costs +€8,430
up €8,430 (+7.0%), from €120,827 to €129,258
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 | €572,896 | €498,382 | -€74,514 | -13.0% |
| Fixed assets | 21/28 | €325,797 | €257,065 | -€68,733 | -21.1% |
| Intangible fixed assets | 21 | €601 | - | -€601 | |
| Tangible fixed assets | 22/27 | €325,196 | €257,065 | -€68,132 | -21.0% |
| Plant, machinery and equipment | 23 | €319,787 | €252,958 | -€66,829 | -20.9% |
| Furniture and vehicles | 24 | €5,409 | €4,106 | -€1,303 | -24.1% |
| Current assets | 29/58 | €247,099 | €241,317 | -€5,781 | -2.3% |
| Amounts receivable within one year | 40/41 | €109,067 | €127,410 | +€18,342 | +16.8% |
| Trade receivables | 40 | €109,067 | €127,410 | +€18,342 | +16.8% |
| Cash at bank and in hand | 54/58 | €68,892 | €44,277 | -€24,615 | -35.7% |
| Deferred charges and accrued income | 490/1 | €69,139 | €69,630 | +€491 | +0.7% |
| Total equity and liabilities | 10/49 | €572,896 | €498,382 | -€74,514 | -13.0% |
| Equity | 10/15 | €334,700 | €333,664 | -€1,037 | -0.3% |
| Contributions | 10/11 | €94,798 | €93,548 | -€1,250 | -1.3% |
| Reserves | 13 | €2,941 | €2,941 | = | 0.0% |
| Tax-exempt reserves | 132 | €72 | €72 | = | 0.0% |
| Distributable reserves | 133 | €2,870 | €2,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236,961 | €237,174 | +€213 | +0.1% |
| Amounts payable | 17/49 | €238,196 | €164,718 | -€73,477 | -30.8% |
| Amounts payable within one year | 42/48 | €238,196 | €164,718 | -€73,477 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €47,081 | - | -€47,081 | |
| Trade debts | 44 | €22,915 | €4,065 | -€18,850 | -82.3% |
| Suppliers | 440/4 | €22,915 | €4,065 | -€18,850 | -82.3% |
| Advances received on contracts in progress | 46 | €153,075 | €143,850 | -€9,225 | -6.0% |
| Taxes, remuneration and social security | 45 | €14,583 | €16,261 | +€1,678 | +11.5% |
| Taxes | 450/3 | €200 | €274 | +€74 | +37.2% |
| Remuneration and social security | 454/9 | €14,383 | €15,987 | +€1,604 | +11.2% |
| Other amounts payable | 47/48 | €542 | €542 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €120,827 | €129,258 | +€8,430 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,107 | €68,733 | +€1,625 | +2.4% |
| Other operating charges | 640/8 | €3,981 | €4,068 | +€87 | +2.2% |
| Gross operating margin | 9900 | €259,035 | €203,016 | -€56,020 | -21.6% |
| Operating profit (loss) | 9901 | €67,120 | €957 | -€66,163 | -98.6% |
| Financial income | 75/76B | €6 | €8 | +€2 | +27.4% |
| Recurring financial income | 75 | €6 | €8 | +€2 | +27.4% |
| Financial charges | 65/66B | €1,044 | €602 | -€441 | -42.3% |
| Recurring financial charges | 65 | €1,044 | €602 | -€441 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €66,082 | €363 | -€65,720 | -99.5% |
| Income taxes | 67/77 | €165 | €149 | -€16 | -9.5% |
| Profit (loss) for the period | 9904 | €65,917 | €213 | -€65,704 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,917 | €213 | -€65,704 | -99.7% |
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 9 October 2026 via checked.be.