LASER-TECH LEYSEN: 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-TECH LEYSEN
Largest movements
- Receivables within one year +€98,961
up €98,961 (+102%), from €97,255 to €196,216
of which Trade receivables: +€97,817
- Cash +€98,082
up €98,082 (+81.9%), from €119,814 to €217,896
mainly Net result for the year (+€127,481) and Depreciation (+€110,624)
- Tangible fixed assets -€60,725
down €60,725 (-11.9%), from €509,073 to €448,348
of which Plant, machinery and equipment: -€77,639
- Stocks and contracts +€10,243
up €10,243 (+44.5%), from €23,014 to €33,257
- Reserves +€127,481
up €127,481 (+51.9%), from €245,854 to €373,335
- Tax, wage and social debts +€76,782
up €76,782 (+300%), from €25,625 to €102,407
of which Taxes: +€70,826
- Debts after one year -€64,742
down €64,742 (-21.3%), from €304,546 to €239,803
- Other debts -€27,809
down €27,809 (-45.7%), from €60,817 to €33,008
- Trade debts +€23,048
up €23,048 (+144%), from €15,976 to €39,024
- Gross operating margin +€142,671
up €142,671 (+59.8%), from €238,683 to €381,354
- Depreciation +€35,011
up €35,011 (+46.3%), from €75,614 to €110,624
- Taxes +€26,754
up €26,754 (+72.9%), from €36,722 to €63,476
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €766,365 | €905,489 | +€139,124 | +18.2% |
| Fixed assets | 21/28 | €511,923 | €451,198 | -€60,725 | -11.9% |
| Tangible fixed assets | 22/27 | €509,073 | €448,348 | -€60,725 | -11.9% |
| Plant, machinery and equipment | 23 | €474,751 | €397,112 | -€77,639 | -16.4% |
| Furniture and vehicles | 24 | €30,496 | €49,205 | +€18,709 | +61.3% |
| Other tangible fixed assets | 26 | €3,825 | €2,030 | -€1,795 | -46.9% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €254,442 | €454,291 | +€199,848 | +78.5% |
| Stocks and contracts in progress | 3 | €23,014 | €33,257 | +€10,243 | +44.5% |
| Stocks | 30/36 | €23,014 | €33,257 | +€10,243 | +44.5% |
| Amounts receivable within one year | 40/41 | €97,255 | €196,216 | +€98,961 | +102% |
| Trade receivables | 40 | €97,255 | €195,072 | +€97,817 | +101% |
| Other amounts receivable | 41 | - | €1,144 | +€1,144 | |
| Cash at bank and in hand | 54/58 | €119,814 | €217,896 | +€98,082 | +81.9% |
| Deferred charges and accrued income | 490/1 | €14,360 | €6,921 | -€7,439 | -51.8% |
| Total equity and liabilities | 10/49 | €766,365 | €905,489 | +€139,124 | +18.2% |
| Equity | 10/15 | €264,454 | €391,935 | +€127,481 | +48.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €245,854 | €373,335 | +€127,481 | +51.9% |
| Distributable reserves | 133 | €245,854 | €373,335 | +€127,481 | +51.9% |
| Amounts payable | 17/49 | €501,911 | €513,554 | +€11,643 | +2.3% |
| Amounts payable after more than one year | 17 | €304,546 | €239,803 | -€64,742 | -21.3% |
| Financial debts | 170/4 | €304,546 | €239,803 | -€64,742 | -21.3% |
| Amounts payable within one year | 42/48 | €195,404 | €271,032 | +€75,627 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €92,986 | €96,593 | +€3,607 | +3.9% |
| Trade debts | 44 | €15,976 | €39,024 | +€23,048 | +144% |
| Suppliers | 440/4 | €15,976 | €39,024 | +€23,048 | +144% |
| Taxes, remuneration and social security | 45 | €25,625 | €102,407 | +€76,782 | +300% |
| Taxes | 450/3 | €18,890 | €89,715 | +€70,826 | +375% |
| Remuneration and social security | 454/9 | €6,735 | €12,691 | +€5,956 | +88.4% |
| Other amounts payable | 47/48 | €60,817 | €33,008 | -€27,809 | -45.7% |
| Accrued charges and deferred income | 492/3 | €1,961 | €2,719 | +€758 | +38.6% |
| Non-recurring operating income | 76A | €22,662 | - | -€22,662 | |
| Remuneration, social security and pensions | 62 | €64,883 | €66,349 | +€1,466 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,614 | €110,624 | +€35,011 | +46.3% |
| Other operating charges | 640/8 | €2,892 | €1,026 | -€1,866 | -64.5% |
| Non-recurring operating charges | 66A | €18 | €2,185 | +€2,167 | +12,044% |
| Gross operating margin | 9900 | €238,683 | €381,354 | +€142,671 | +59.8% |
| Operating profit (loss) | 9901 | €95,276 | €201,170 | +€105,894 | +111% |
| Financial income | 75/76B | €2,484 | €2,201 | -€283 | -11.4% |
| Recurring financial income | 75 | €2,484 | €2,189 | -€295 | -11.9% |
| Non-recurring financial income | 76B | - | €12 | +€12 | |
| Financial charges | 65/66B | €15,135 | €12,415 | -€2,720 | -18.0% |
| Recurring financial charges | 65 | €15,135 | €12,415 | -€2,720 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €82,626 | €190,957 | +€108,332 | +131% |
| Income taxes | 67/77 | €36,722 | €63,476 | +€26,754 | +72.9% |
| Profit (loss) for the period | 9904 | €45,903 | €127,481 | +€81,577 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €45,903 | €127,481 | +€81,577 | +178% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.