LASERLUX: 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.
LASERLUX
Largest movements
- Cash -€244,442
down €244,442 (-75.1%), from €325,628 to €81,186
mainly Receivables within one year (-€92,283) and Trade debts (-€86,511)
- Receivables within one year +€92,283
up €92,283 (+320%), from €28,839 to €121,122
of which Trade receivables: +€75,394
- Deferred charges and accrued income +€5,724
up €5,724 (+797%), from €718 to €6,442
- Trade debts -€86,511
down €86,511 (-80.3%), from €107,682 to €21,170
- Other debts -€76,365
down €76,365 (-89.9%), from €84,902 to €8,538
- Tax, wage and social debts +€10,080
up €10,080 (+38.3%), from €26,294 to €36,374
of which Remuneration and social security: +€15,679
- Profit (loss) carried forward +€6,682
up €6,682 (+7.8%), from €85,859 to €92,542
- Staff costs +€106,642
up €106,642, from €0 to €106,642
- Gross operating margin -€33,007
down €33,007 (-19.5%), from €168,964 to €135,957
- Taxes -€20,269
down €20,269 (-82.1%), from €24,687 to €4,418
- Depreciation -€20,030
down €20,030 (-59.8%), from €33,496 to €13,466
- Financial charges -€9,349
down €9,349 (-98.9%), from €9,453 to €104
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.
Derived cash bridge
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 | €434,856 | €289,334 | -€145,521 | -33.5% |
| Fixed assets | 21/28 | €73,981 | €74,267 | +€285 | +0.4% |
| Tangible fixed assets | 22/27 | €73,806 | €74,015 | +€208 | +0.3% |
| Land and buildings | 22 | €0 | €20,067 | +€20,067 | |
| Plant, machinery and equipment | 23 | €35,838 | €42,925 | +€7,087 | +19.8% |
| Furniture and vehicles | 24 | €37,969 | €167 | -€37,802 | -99.6% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | - | €10,856 | +€10,856 | |
| Financial fixed assets | 28 | €175 | €252 | +€77 | +44.0% |
| Current assets | 29/58 | €360,874 | €215,068 | -€145,807 | -40.4% |
| Stocks and contracts in progress | 3 | €5,689 | €6,317 | +€628 | +11.0% |
| Stocks | 30/36 | €5,689 | €6,317 | +€628 | +11.0% |
| Amounts receivable within one year | 40/41 | €28,839 | €121,122 | +€92,283 | +320% |
| Trade receivables | 40 | €26,627 | €102,021 | +€75,394 | +283% |
| Other amounts receivable | 41 | €2,212 | €19,101 | +€16,889 | +763% |
| Cash at bank and in hand | 54/58 | €325,628 | €81,186 | -€244,442 | -75.1% |
| Deferred charges and accrued income | 490/1 | €718 | €6,442 | +€5,724 | +797% |
| Total equity and liabilities | 10/49 | €434,856 | €289,334 | -€145,521 | -33.5% |
| Equity | 10/15 | €215,978 | €221,777 | +€5,799 | +2.7% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,859 | €92,542 | +€6,682 | +7.8% |
| Investment grants | 15 | €9,019 | €8,135 | -€883 | -9.8% |
| Amounts payable | 17/49 | €218,878 | €67,557 | -€151,320 | -69.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €218,878 | €67,557 | -€151,320 | -69.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €107,682 | €21,170 | -€86,511 | -80.3% |
| Suppliers | 440/4 | €107,682 | €21,170 | -€86,511 | -80.3% |
| Advances received on contracts in progress | 46 | - | €1,475 | +€1,475 | |
| Taxes, remuneration and social security | 45 | €26,294 | €36,374 | +€10,080 | +38.3% |
| Taxes | 450/3 | €26,294 | €20,694 | -€5,600 | -21.3% |
| Remuneration and social security | 454/9 | - | €15,679 | +€15,679 | |
| Other amounts payable | 47/48 | €84,902 | €8,538 | -€76,365 | -89.9% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €106,642 | +€106,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,496 | €13,466 | -€20,030 | -59.8% |
| Other operating charges | 640/8 | €11,743 | €5,637 | -€6,105 | -52.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €168,964 | €135,957 | -€33,007 | -19.5% |
| Operating profit (loss) | 9901 | €123,725 | €10,212 | -€113,513 | -91.7% |
| Financial income | 75/76B | €2,888 | €992 | -€1,896 | -65.6% |
| Recurring financial income | 75 | €2,888 | €992 | -€1,896 | -65.6% |
| Financial charges | 65/66B | €9,453 | €104 | -€9,349 | -98.9% |
| Recurring financial charges | 65 | €9,453 | €104 | -€9,349 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €117,161 | €11,100 | -€106,060 | -90.5% |
| Income taxes | 67/77 | €24,687 | €4,418 | -€20,269 | -82.1% |
| Profit (loss) for the period | 9904 | €92,474 | €6,682 | -€85,791 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,474 | €6,682 | -€85,791 | -92.8% |
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 25 October 2026 via checked.be.