LASERYS: 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.
What changed
LASERYS
NACE 25.402, Manufacture of fabricated metal products, except machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€213,157
2024 · -€227,666+€14,509
Equity
€561,603
2024 · €786,067-€224,464
Cash
€189,816
2024 · €34,102+€155,714
Balance sheet total
€2.5m
2024 · €2.4m+€100,225
Largest movements
Assets
- Cash +€155,714
up €155,714 (+456.6%), from €34,102 to €189,816
mainly Other debts (+€700,000) and Receivables within one year (+€95,751)
- Receivables within one year -€95,751
down €95,751 (-15.6%), from €612,980 to €517,229
of which Trade receivables: -€81,605
- Stocks and contracts +€29,762
up €29,762 (+8.2%), from €362,162 to €391,923
Equity and liabilities
- Other debts +€700,000
new in 2025: €700,000
- Profit (loss) carried forward -€213,157
down €213,157 (-42.7%), from €498,678 to €285,520
- Debts after one year -€197,969
down €197,969 (-37.6%), from €525,946 to €327,978
- Short-term financial debts -€150,000
no longer reported in 2025 (was €150,000)
- Current portion of long-term debt -€86,841
down €86,841 (-25.2%), from €344,334 to €257,493
Income statement
- Depreciation -€113,298
down €113,298 (-63.7%), from €177,783 to €64,485
- Staff costs +€102,969
up €102,969 (+14.8%), from €695,210 to €798,179
- Other operating charges -€33,415
down €33,415 (-63.0%), from €53,057 to €19,642
- Gross operating margin -€31,423
down €31,423 (-4.2%), from €744,006 to €712,584
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.
Result 2024
-€227,666
Gross operating margin
-€31,423
Staff costs
-€102,969
Depreciation
+€113,298
Other operating charges
+€33,415
Financial income
+€1,234
Financial charges
+€4,956
Taxes
-€4,002
Result 2025
-€213,157
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.
From operations
+€673,840
Investment
-€72,010
Financing
-€446,116
Cash 2024
€34,102
From operations (derived)
+€673,840
Net result for the year
-€213,157
Depreciation
+€64,485
Stocks and contracts
-€29,762
Receivables within one year
+€95,751
Deferred charges and accrued income
-€2,976
Trade debts
+€47,760
Tax, wage and social debts
+€14,460
Advances received
+€737
Other debts
+€700,000
Accrued charges and deferred income
-€3,458
Investment (derived)
-€72,010
Investment in fixed assets (net)
-€72,010
Financing
-€446,116
Debts after one year
-€197,969
Current portion of long-term debt
-€86,841
Short-term financial debts
-€150,000
Contributions, distributions and other
-€11,307
Cash 2025
€189,816
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,351,392 | €2,451,617 | +€100,225 | +4.3% |
| Fixed assets | 21/28 | €1,311,755 | €1,319,280 | +€7,525 | +0.6% |
| Intangible fixed assets | 21 | €2,356 | €4,391 | +€2,035 | +86.4% |
| Tangible fixed assets | 22/27 | €1,308,899 | €1,314,389 | +€5,490 | +0.4% |
| Land and buildings | 22 | €1,057,712 | €1,057,712 | = | 0.0% |
| Plant, machinery and equipment | 23 | €111,176 | €149,845 | +€38,669 | +34.8% |
| Furniture and vehicles | 24 | €73,639 | €54,000 | -€19,639 | -26.7% |
| Leasing and similar rights | 25 | €66,372 | €52,831 | -€13,540 | -20.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,039,637 | €1,132,337 | +€92,700 | +8.9% |
| Stocks and contracts in progress | 3 | €362,162 | €391,923 | +€29,762 | +8.2% |
| Stocks | 30/36 | €362,162 | €391,923 | +€29,762 | +8.2% |
| Amounts receivable within one year | 40/41 | €612,980 | €517,229 | -€95,751 | -15.6% |
| Trade receivables | 40 | €557,536 | €475,932 | -€81,605 | -14.6% |
| Other amounts receivable | 41 | €55,444 | €41,297 | -€14,147 | -25.5% |
| Cash at bank and in hand | 54/58 | €34,102 | €189,816 | +€155,714 | +456.6% |
| Deferred charges and accrued income | 490/1 | €30,393 | €33,369 | +€2,976 | +9.8% |
| Total equity and liabilities | 10/49 | €2,351,392 | €2,451,617 | +€100,225 | +4.3% |
| Equity | 10/15 | €786,067 | €561,603 | -€224,464 | -28.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €498,678 | €285,520 | -€213,157 | -42.7% |
| Investment grants | 15 | €67,389 | €56,083 | -€11,307 | -16.8% |
| Amounts payable | 17/49 | €1,565,325 | €1,890,014 | +€324,689 | +20.7% |
| Amounts payable after more than one year | 17 | €525,946 | €327,978 | -€197,969 | -37.6% |
| Financial debts | 170/4 | €525,946 | €327,978 | -€197,969 | -37.6% |
| Amounts payable within one year | 42/48 | €1,035,105 | €1,561,220 | +€526,115 | +50.8% |
| Current portion of amounts payable after more than one year | 42 | €344,334 | €257,493 | -€86,841 | -25.2% |
| Financial debts | 43 | €150,000 | - | -€150,000 | |
| Credit institutions | 430/8 | €150,000 | - | -€150,000 | |
| Trade debts | 44 | €472,287 | €520,047 | +€47,760 | +10.1% |
| Suppliers | 440/4 | €472,287 | €520,047 | +€47,760 | +10.1% |
| Advances received on contracts in progress | 46 | €632 | €1,369 | +€737 | +116.5% |
| Taxes, remuneration and social security | 45 | €67,852 | €82,311 | +€14,460 | +21.3% |
| Taxes | 450/3 | €385 | €5,699 | +€5,314 | +1380.2% |
| Remuneration and social security | 454/9 | €67,467 | €76,612 | +€9,145 | +13.6% |
| Other amounts payable | 47/48 | - | €700,000 | +€700,000 | |
| Accrued charges and deferred income | 492/3 | €4,274 | €816 | -€3,458 | -80.9% |
| Non-recurring operating income | 76A | - | €97 | +€97 | |
| Remuneration, social security and pensions | 62 | €695,210 | €798,179 | +€102,969 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177,783 | €64,485 | -€113,298 | -63.7% |
| Other operating charges | 640/8 | €53,057 | €19,642 | -€33,415 | -63.0% |
| Gross operating margin | 9900 | €744,006 | €712,584 | -€31,423 | -4.2% |
| Operating profit (loss) | 9901 | -€182,044 | -€169,723 | +€12,322 | +6.8% |
| Financial income | 75/76B | €12,640 | €13,874 | +€1,234 | +9.8% |
| Recurring financial income | 75 | €12,502 | €11,595 | -€906 | -7.3% |
| Non-recurring financial income | 76B | €139 | €2,279 | +€2,140 | +1542.9% |
| Financial charges | 65/66B | €57,405 | €52,450 | -€4,956 | -8.6% |
| Recurring financial charges | 65 | €57,405 | €52,450 | -€4,956 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€226,809 | -€208,298 | +€18,511 | +8.2% |
| Income taxes | 67/77 | €857 | €4,859 | +€4,002 | +467.1% |
| Profit (loss) for the period | 9904 | -€227,666 | -€213,157 | +€14,509 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€227,666 | -€213,157 | +€14,509 | +6.4% |
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 29 September 2026 via checked.be.