METHODES ET TECHNIQUES LASER: 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.
METHODES ET TECHNIQUES LASER
Largest movements
- Tangible fixed assets -€22,526
down €22,526 (-48.7%), from €46,252 to €23,726
of which Plant, machinery and equipment: -€21,926
- Cash +€12,562
up €12,562 (+351.0%), from €3,579 to €16,141
mainly Depreciation (+€23,349) and Net result for the year (+€16,331)
- Receivables within one year -€3,368
down €3,368 (-9.5%), from €35,377 to €32,009
of which Trade receivables: -€3,199
- Advances received -€23,566
down €23,566 (-63.1%), from €37,324 to €13,758
- Debts after one year -€17,408
down €17,408 (-32.8%), from €53,072 to €35,664
- Profit (loss) carried forward +€16,331
up €16,331 (+22.5%), from -€72,457 to -€56,126
- Tax, wage and social debts +€12,107
up €12,107 (+121.9%), from €9,928 to €22,035
of which Taxes: +€10,719
- Trade debts -€2,041
down €2,041 (-81.1%), from €2,517 to €476
- Gross operating margin +€20,159
up €20,159 (+22.5%), from €89,600 to €109,759
- Staff costs +€7,556
up €7,556 (+12.3%), from €61,269 to €68,825
- Depreciation -€1,476
down €1,476 (-5.9%), from €24,825 to €23,349
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 | €85,208 | €71,876 | -€13,332 | -15.6% |
| Fixed assets | 21/28 | €46,252 | €23,726 | -€22,526 | -48.7% |
| Tangible fixed assets | 22/27 | €46,252 | €23,726 | -€22,526 | -48.7% |
| Plant, machinery and equipment | 23 | €43,852 | €21,926 | -€21,926 | -50.0% |
| Furniture and vehicles | 24 | €2,400 | €1,800 | -€600 | -25.0% |
| Current assets | 29/58 | €38,956 | €48,150 | +€9,194 | +23.6% |
| Amounts receivable within one year | 40/41 | €35,377 | €32,009 | -€3,368 | -9.5% |
| Trade receivables | 40 | €35,208 | €32,009 | -€3,199 | -9.1% |
| Other amounts receivable | 41 | €169 | - | -€169 | |
| Cash at bank and in hand | 54/58 | €3,579 | €16,141 | +€12,562 | +351.0% |
| Total equity and liabilities | 10/49 | €85,208 | €71,876 | -€13,332 | -15.6% |
| Equity | 10/15 | -€62,457 | -€46,126 | +€16,331 | +26.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,457 | -€56,126 | +€16,331 | +22.5% |
| Amounts payable | 17/49 | €147,665 | €118,002 | -€29,663 | -20.1% |
| Amounts payable after more than one year | 17 | €53,072 | €35,664 | -€17,408 | -32.8% |
| Financial debts | 170/4 | €53,072 | €35,664 | -€17,408 | -32.8% |
| Amounts payable within one year | 42/48 | €94,593 | €82,338 | -€12,255 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €17,133 | €17,408 | +€275 | +1.6% |
| Trade debts | 44 | €2,517 | €476 | -€2,041 | -81.1% |
| Suppliers | 440/4 | €2,517 | €476 | -€2,041 | -81.1% |
| Advances received on contracts in progress | 46 | €37,324 | €13,758 | -€23,566 | -63.1% |
| Taxes, remuneration and social security | 45 | €9,928 | €22,035 | +€12,107 | +121.9% |
| Taxes | 450/3 | €2,304 | €13,023 | +€10,719 | +465.2% |
| Remuneration and social security | 454/9 | €7,624 | €9,012 | +€1,388 | +18.2% |
| Other amounts payable | 47/48 | €27,691 | €28,661 | +€970 | +3.5% |
| Remuneration, social security and pensions | 62 | €61,269 | €68,825 | +€7,556 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,825 | €23,349 | -€1,476 | -5.9% |
| Other operating charges | 640/8 | €127 | €127 | = | 0.0% |
| Gross operating margin | 9900 | €89,600 | €109,759 | +€20,159 | +22.5% |
| Operating profit (loss) | 9901 | €3,379 | €17,458 | +€14,079 | +416.7% |
| Financial charges | 65/66B | €1,398 | €1,127 | -€271 | -19.4% |
| Recurring financial charges | 65 | €1,398 | €1,127 | -€271 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €1,981 | €16,331 | +€14,350 | +724.4% |
| Profit (loss) for the period | 9904 | €1,981 | €16,331 | +€14,350 | +724.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,981 | €16,331 | +€14,350 | +724.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.