LASERTOOLSHOP: 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.
LASERTOOLSHOP
Largest movements
- Cash +€17,362
up €17,362 (+115.4%), from €15,050 to €32,413
mainly Depreciation (+€18,405) and Net result for the year (+€10,574)
- Tangible fixed assets -€16,155
down €16,155 (-22.0%), from €73,424 to €57,269
of which Land and buildings: -€17,438
- Receivables within one year +€5,361
up €5,361 (+14.2%), from €37,839 to €43,200
of which Other amounts receivable: +€14,091
- Trade debts +€7,984
up €7,984 (+422.7%), from €1,889 to €9,872
- Debts after one year -€6,377
no longer reported in 2025 (was €6,377)
- Advances received +€6,171
new in 2025: €6,171
- Reserves +€4,587
up €4,587 (+4.1%), from €112,081 to €116,667
- Current portion of long-term debt -€2,650
no longer reported in 2025 (was €2,650)
- Gross operating margin -€29,053
down €29,053 (-44.5%), from €65,283 to €36,230
- Taxes -€9,168
down €9,168 (-62.9%), from €14,574 to €5,406
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 | €129,392 | €136,067 | +€6,675 | +5.2% |
| Fixed assets | 21/28 | €73,424 | €57,269 | -€16,155 | -22.0% |
| Tangible fixed assets | 22/27 | €73,424 | €57,269 | -€16,155 | -22.0% |
| Land and buildings | 22 | €72,305 | €54,867 | -€17,438 | -24.1% |
| Plant, machinery and equipment | 23 | €1,119 | €2,402 | +€1,283 | +114.6% |
| Current assets | 29/58 | €55,968 | €78,798 | +€22,830 | +40.8% |
| Amounts receivable within one year | 40/41 | €37,839 | €43,200 | +€5,361 | +14.2% |
| Trade receivables | 40 | €25,203 | €16,473 | -€8,730 | -34.6% |
| Other amounts receivable | 41 | €12,636 | €26,727 | +€14,091 | +111.5% |
| Cash at bank and in hand | 54/58 | €15,050 | €32,413 | +€17,362 | +115.4% |
| Deferred charges and accrued income | 490/1 | €3,078 | €3,185 | +€107 | +3.5% |
| Total equity and liabilities | 10/49 | €129,392 | €136,067 | +€6,675 | +5.2% |
| Equity | 10/15 | €111,285 | €115,872 | +€4,587 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,081 | €116,667 | +€4,587 | +4.1% |
| Distributable reserves | 133 | €112,081 | €116,667 | +€4,587 | +4.1% |
| Profit (loss) carried forward | 14 | -€6,996 | -€6,996 | = | 0.0% |
| Amounts payable | 17/49 | €18,107 | €20,195 | +€2,088 | +11.5% |
| Amounts payable after more than one year | 17 | €6,377 | - | -€6,377 | |
| Financial debts | 170/4 | €6,377 | - | -€6,377 | |
| Amounts payable within one year | 42/48 | €11,077 | €20,150 | +€9,073 | +81.9% |
| Current portion of amounts payable after more than one year | 42 | €2,650 | - | -€2,650 | |
| Trade debts | 44 | €1,889 | €9,872 | +€7,984 | +422.7% |
| Suppliers | 440/4 | €1,889 | €9,872 | +€7,984 | +422.7% |
| Advances received on contracts in progress | 46 | - | €6,171 | +€6,171 | |
| Taxes, remuneration and social security | 45 | €6,538 | €4,107 | -€2,431 | -37.2% |
| Taxes | 450/3 | €6,538 | €4,107 | -€2,431 | -37.2% |
| Accrued charges and deferred income | 492/3 | €653 | €45 | -€608 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,379 | €18,405 | +€26 | +0.1% |
| Other operating charges | 640/8 | €1,018 | €1,600 | +€582 | +57.2% |
| Gross operating margin | 9900 | €65,283 | €36,230 | -€29,053 | -44.5% |
| Operating profit (loss) | 9901 | €45,886 | €16,225 | -€29,661 | -64.6% |
| Financial income | 75/76B | €30 | €87 | +€57 | +188.5% |
| Recurring financial income | 75 | €30 | €87 | +€57 | +188.5% |
| Financial charges | 65/66B | €851 | €332 | -€519 | -60.9% |
| Recurring financial charges | 65 | €851 | €332 | -€519 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €45,065 | €15,980 | -€29,086 | -64.5% |
| Income taxes | 67/77 | €14,574 | €5,406 | -€9,168 | -62.9% |
| Profit (loss) for the period | 9904 | €30,492 | €10,574 | -€19,918 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,492 | €10,574 | -€19,918 | -65.3% |
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 12 October 2026 via checked.be.