Lasercut.be: 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.
Lasercut.be
Largest movements
- Cash +€60,016
up €60,016 (+27.8%), from €215,696 to €275,712
mainly Other debts (+€182,097) and Net result for the year (+€100,629)
- Tangible fixed assets -€33,019
down €33,019 (-20.7%), from €159,276 to €126,257
of which Plant, machinery and equipment: -€28,298
- Receivables within one year +€21,816
up €21,816 (+20.9%), from €104,502 to €126,317
of which Trade receivables: +€34,057
- Other debts +€182,097
up €182,097 (+551.1%), from €33,041 to €215,138
- Trade debts -€110,060
down €110,060 (-39.2%), from €280,982 to €170,922
- Debts after one year -€20,856
down €20,856 (-37.0%), from €56,337 to €35,481
- Current portion of long-term debt -€6,325
down €6,325 (-23.3%), from €27,182 to €20,856
- Gross operating margin +€102,604
up €102,604 (+75.2%), from €136,525 to €239,129
- Staff costs +€18,836
up €18,836 (+26.9%), from €69,978 to €88,813
- Depreciation +€12,740
up €12,740 (+43.7%), from €29,169 to €41,909
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 | €535,092 | €580,021 | +€44,930 | +8.4% |
| Fixed assets | 21/28 | €184,049 | €148,102 | -€35,947 | -19.5% |
| Intangible fixed assets | 21 | €24,648 | €21,719 | -€2,928 | -11.9% |
| Tangible fixed assets | 22/27 | €159,276 | €126,257 | -€33,019 | -20.7% |
| Plant, machinery and equipment | 23 | €126,679 | €98,381 | -€28,298 | -22.3% |
| Other tangible fixed assets | 26 | €32,597 | €27,877 | -€4,721 | -14.5% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €351,043 | €431,920 | +€80,877 | +23.0% |
| Stocks and contracts in progress | 3 | €30,845 | €25,643 | -€5,202 | -16.9% |
| Stocks | 30/36 | €30,845 | €25,643 | -€5,202 | -16.9% |
| Amounts receivable within one year | 40/41 | €104,502 | €126,317 | +€21,816 | +20.9% |
| Trade receivables | 40 | €85,446 | €119,503 | +€34,057 | +39.9% |
| Other amounts receivable | 41 | €19,056 | €6,814 | -€12,242 | -64.2% |
| Cash at bank and in hand | 54/58 | €215,696 | €275,712 | +€60,016 | +27.8% |
| Deferred charges and accrued income | 490/1 | - | €4,247 | +€4,247 | |
| Total equity and liabilities | 10/49 | €535,092 | €580,021 | +€44,930 | +8.4% |
| Equity | 10/15 | €110,620 | €111,249 | +€629 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,020 | €92,649 | +€629 | +0.7% |
| Non-distributable reserves | 130/1 | €853 | €853 | = | 0.0% |
| Reserves not available under the articles | 1311 | €853 | €853 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,750 | €23,750 | = | 0.0% |
| Distributable reserves | 133 | €67,417 | €68,045 | +€629 | +0.9% |
| Amounts payable | 17/49 | €424,472 | €468,773 | +€44,301 | +10.4% |
| Amounts payable after more than one year | 17 | €56,337 | €35,481 | -€20,856 | -37.0% |
| Financial debts | 170/4 | €56,337 | €35,481 | -€20,856 | -37.0% |
| Amounts payable within one year | 42/48 | €368,135 | €431,054 | +€62,919 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €27,182 | €20,856 | -€6,325 | -23.3% |
| Trade debts | 44 | €280,982 | €170,922 | -€110,060 | -39.2% |
| Suppliers | 440/4 | €280,982 | €170,922 | -€110,060 | -39.2% |
| Taxes, remuneration and social security | 45 | €26,930 | €24,137 | -€2,793 | -10.4% |
| Taxes | 450/3 | €16,270 | €12,756 | -€3,514 | -21.6% |
| Remuneration and social security | 454/9 | €10,660 | €11,381 | +€721 | +6.8% |
| Other amounts payable | 47/48 | €33,041 | €215,138 | +€182,097 | +551.1% |
| Accrued charges and deferred income | 492/3 | - | €2,238 | +€2,238 | |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €69,978 | €88,813 | +€18,836 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,169 | €41,909 | +€12,740 | +43.7% |
| Other operating charges | 640/8 | €2,320 | €1,018 | -€1,302 | -56.1% |
| Gross operating margin | 9900 | €136,525 | €239,129 | +€102,604 | +75.2% |
| Operating profit (loss) | 9901 | €35,059 | €107,389 | +€72,330 | +206.3% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €3,520 | €3,562 | +€42 | +1.2% |
| Recurring financial charges | 65 | €3,520 | €3,562 | +€42 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €31,539 | €103,899 | +€72,360 | +229.4% |
| Income taxes | 67/77 | €1,669 | €3,271 | +€1,602 | +96.0% |
| Profit (loss) for the period | 9904 | €29,870 | €100,629 | +€70,759 | +236.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,870 | €100,629 | +€70,759 | +236.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.