LASERSPEC: 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.
LASERSPEC
Largest movements
- Receivables within one year +€38,866
up €38,866 (+38.2%), from €101,769 to €140,635
of which Trade receivables: +€39,519
- Cash -€37,267
down €37,267 (-62.8%), from €59,345 to €22,079
mainly Receivables within one year (-€38,866) and Other debts (-€11,924)
- Tax, wage and social debts +€16,229
up €16,229 (+28.2%), from €57,535 to €73,764
of which Taxes: +€8,624
- Other debts -€11,924
down €11,924 (-8.7%), from €137,655 to €125,731
- Trade debts -€7,356
down €7,356 (-26.0%), from €28,250 to €20,894
- Profit (loss) carried forward +€3,725
up €3,725 (+7.2%), from -€51,994 to -€48,269
- Gross operating margin +€20,927
up €20,927 (+25.7%), from €81,552 to €102,478
- Taxes -€9,500
down €9,500 (-98.6%), from €9,639 to €140
- Other operating charges -€5,624
down €5,624 (-42.4%), from €13,278 to €7,654
- Financial income +€3,498
up €3,498 (+3621.0%), from €97 to €3,594
of which Non-recurring financial income: +€3,539
- Depreciation -€1,837
down €1,837 (-57.6%), from €3,187 to €1,350
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.
Cash bridge derived
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 | €258,621 | €259,779 | +€1,158 | +0.4% |
| Fixed assets | 21/28 | €1,309 | €1,645 | +€336 | +25.7% |
| Tangible fixed assets | 22/27 | €1,100 | €1,437 | +€336 | +30.6% |
| Furniture and vehicles | 24 | €1,100 | €1,437 | +€336 | +30.6% |
| Financial fixed assets | 28 | €209 | €209 | = | 0.0% |
| Current assets | 29/58 | €257,312 | €258,134 | +€822 | +0.3% |
| Stocks and contracts in progress | 3 | €95,200 | €95,200 | = | 0.0% |
| Stocks | 30/36 | €95,200 | €95,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €101,769 | €140,635 | +€38,866 | +38.2% |
| Trade receivables | 40 | €100,591 | €140,110 | +€39,519 | +39.3% |
| Other amounts receivable | 41 | €1,177 | €525 | -€652 | -55.4% |
| Cash at bank and in hand | 54/58 | €59,345 | €22,079 | -€37,267 | -62.8% |
| Deferred charges and accrued income | 490/1 | €999 | €221 | -€778 | -77.9% |
| Total equity and liabilities | 10/49 | €258,621 | €259,779 | +€1,158 | +0.4% |
| Equity | 10/15 | €35,143 | €38,868 | +€3,725 | +10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,937 | €80,937 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €79,077 | €79,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,994 | -€48,269 | +€3,725 | +7.2% |
| Amounts payable | 17/49 | €223,478 | €220,912 | -€2,567 | -1.1% |
| Amounts payable within one year | 42/48 | €223,440 | €220,389 | -€3,051 | -1.4% |
| Trade debts | 44 | €28,250 | €20,894 | -€7,356 | -26.0% |
| Suppliers | 440/4 | €28,250 | €20,894 | -€7,356 | -26.0% |
| Taxes, remuneration and social security | 45 | €57,535 | €73,764 | +€16,229 | +28.2% |
| Taxes | 450/3 | €20,472 | €29,096 | +€8,624 | +42.1% |
| Remuneration and social security | 454/9 | €37,063 | €44,668 | +€7,605 | +20.5% |
| Other amounts payable | 47/48 | €137,655 | €125,731 | -€11,924 | -8.7% |
| Accrued charges and deferred income | 492/3 | €38 | €522 | +€484 | +1262.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €92,682 | €91,752 | -€930 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,187 | €1,350 | -€1,837 | -57.6% |
| Other operating charges | 640/8 | €13,278 | €7,654 | -€5,624 | -42.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €81,552 | €102,478 | +€20,927 | +25.7% |
| Operating profit (loss) | 9901 | -€27,595 | €1,722 | +€29,317 | |
| Financial income | 75/76B | €97 | €3,594 | +€3,498 | +3621.0% |
| Recurring financial income | 75 | €42 | €0 | -€41 | -99.5% |
| Non-recurring financial income | 76B | €55 | €3,594 | +€3,539 | +6436.2% |
| Financial charges | 65/66B | €1,479 | €1,452 | -€27 | -1.8% |
| Recurring financial charges | 65 | €1,479 | €1,151 | -€328 | -22.1% |
| Non-recurring financial charges | 66B | - | €301 | +€301 | |
| Profit (loss) for the period before taxes | 9903 | -€28,978 | €3,864 | +€32,842 | |
| Income taxes | 67/77 | €9,639 | €140 | -€9,500 | -98.6% |
| Profit (loss) for the period | 9904 | -€38,617 | €3,725 | +€42,342 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,617 | €3,725 | +€42,342 |
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 9 October 2026 via checked.be.