LASER TALES: 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 TALES
Largest movements
- Receivables within one year +€1,744
up €1,744 (+59.4%), from €2,934 to €4,678
- Tangible fixed assets -€1,393
down €1,393 (-76.5%), from €1,821 to €429
- Cash +€714
up €714 (+51.6%), from €1,384 to €2,098
mainly Depreciation (+€1,393) and Trade debts (+€1,261)
- Deferred charges and accrued income +€189
up €189 (+35.5%), from €534 to €723
- Trade debts +€1,261
up €1,261 (+234%), from €539 to €1,800
- Tax, wage and social debts -€223
down €223 (-100%), from €223 to €0
- Profit (loss) carried forward +€208
up €208 (+0.6%), from -€36,480 to -€36,272
- Gross operating margin +€5,930
up €5,930, from -€5,498 to €432
- Taxes -€2,000
down €2,000, from €0 to -€2,000
- Depreciation +€348
up €348 (+33.3%), from €1,044 to €1,393
- Other operating charges -€162
down €162 (-18.7%), from €870 to €707
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,111 | €9,284 | +€1,174 | +14.5% |
| Fixed assets | 21/28 | €1,821 | €429 | -€1,393 | -76.5% |
| Tangible fixed assets | 22/27 | €1,821 | €429 | -€1,393 | -76.5% |
| Plant, machinery and equipment | 23 | €1,821 | €429 | -€1,393 | -76.5% |
| Current assets | 29/58 | €6,290 | €8,856 | +€2,566 | +40.8% |
| Stocks and contracts in progress | 3 | €1,438 | €1,357 | -€81 | -5.7% |
| Stocks | 30/36 | €1,438 | €1,357 | -€81 | -5.7% |
| Amounts receivable within one year | 40/41 | €2,934 | €4,678 | +€1,744 | +59.4% |
| Trade receivables | 40 | €2,934 | €4,678 | +€1,744 | +59.4% |
| Cash at bank and in hand | 54/58 | €1,384 | €2,098 | +€714 | +51.6% |
| Deferred charges and accrued income | 490/1 | €534 | €723 | +€189 | +35.5% |
| Total equity and liabilities | 10/49 | €8,111 | €9,284 | +€1,174 | +14.5% |
| Equity | 10/15 | €4,735 | €4,943 | +€208 | +4.4% |
| Contributions | 10/11 | €41,215 | €41,215 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€36,480 | -€36,272 | +€208 | +0.6% |
| Amounts payable | 17/49 | €3,376 | €4,341 | +€965 | +28.6% |
| Amounts payable within one year | 42/48 | €3,376 | €4,341 | +€965 | +28.6% |
| Trade debts | 44 | €539 | €1,800 | +€1,261 | +234% |
| Suppliers | 440/4 | €539 | €1,800 | +€1,261 | +234% |
| Taxes, remuneration and social security | 45 | €223 | €0 | -€223 | -100% |
| Taxes | 450/3 | €223 | €0 | -€223 | -100% |
| Other amounts payable | 47/48 | €2,614 | €2,542 | -€72 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,044 | €1,393 | +€348 | +33.3% |
| Other operating charges | 640/8 | €870 | €707 | -€162 | -18.7% |
| Gross operating margin | 9900 | -€5,498 | €432 | +€5,930 | |
| Operating profit (loss) | 9901 | -€7,412 | -€1,668 | +€5,744 | +77.5% |
| Financial income | 75/76B | €0 | €12 | +€12 | |
| Recurring financial income | 75 | €0 | €12 | +€12 | |
| Financial charges | 65/66B | €116 | €135 | +€19 | +16.3% |
| Recurring financial charges | 65 | €116 | €135 | +€19 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,529 | -€1,792 | +€5,737 | +76.2% |
| Income taxes | 67/77 | €0 | -€2,000 | -€2,000 | |
| Profit (loss) for the period | 9904 | -€7,529 | €208 | +€7,737 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,529 | €208 | +€7,737 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.