NEW LASER: 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.
What changed
NEW LASER
NACE 25.530, Machining of metals
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€748,224
2025 · €65,954+€682,270
Equity
€5.0m
2025 · €4.8m+€233,400
Cash
€1.1m
2025 · €716,376+€418,301
Balance sheet total
€9.5m
2025 · €8.4m+€1.0m
Largest movements
Assets
- Cash +€418,301
up €418,301 (+58.4%), from €716,376 to €1.1m
mainly Net result for the year (+€748,224) and Depreciation (+€682,725)
- Receivables within one year +€377,485
up €377,485 (+21.8%), from €1.7m to €2.1m
of which Trade receivables: +€303,125
- Tangible fixed assets +€311,656
up €311,656 (+9.5%), from €3.3m to €3.6m
of which Assets under construction and advance payments: +€739,526
- Current investments -€200,000
down €200,000 (-33.3%), from €600,000 to €400,000
Equity and liabilities
- Other debts +€556,139
up €556,139 (+3,481%), from €15,976 to €572,116
- Reserves +€280,613
up €280,613 (+35.3%), from €793,870 to €1.1m
of which Distributable reserves: +€168,400
- Debts after one year +€160,166
up €160,166 (+8.3%), from €1.9m to €2.1m
- Trade debts +€103,311
up €103,311 (+16.5%), from €624,812 to €728,123
Income statement
- Turnover +€1.5m
up €1.5m (+12.2%), from €12.0m to €13.4m
- Services and other goods +€311,367
up €311,367 (+15.1%), from €2.1m to €2.4m
- Goods and materials +€254,736
up €254,736 (+4.1%), from €6.2m to €6.5m
of which Purchases: +€683,769
- Taxes +€209,595
up €209,595 (+710%), from €29,519 to €239,114
of which Taxes: +€202,213
- Write-downs -€186,771
down €186,771, from €84,809 to -€101,962
From the 2025 result to the 2026 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 2025
€65,954
Turnover
+€1.5m
Other operating income
-€11,739
Goods and materials
-€254,736
Services and other goods
-€311,367
Staff costs
+€24,492
Depreciation
+€21,156
Write-downs
+€186,771
Other operating charges
-€17,388
Other operating items
-€193,762
Financial income
+€2,155
Financial charges
-€10,915
Taxes
-€209,595
Deferred taxes and other
-€522
Result 2026
€748,224
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.5m
Investment
-€810,941
Financing
-€283,633
Cash 2025
€716,376
From operations (derived)
+€1.5m
Net result for the year
+€748,224
Depreciation
+€682,725
Stocks and contracts
-€88,059
Receivables within one year
-€377,485
Deferred charges and accrued income
-€34,530
Provisions
-€4,696
Trade debts
+€103,311
Tax, wage and social debts
-€72,574
Other debts
+€556,139
Accrued charges and deferred income
-€183
Investment (derived)
-€810,941
Investment in fixed assets (net)
-€1.0m
Current investments
+€200,000
Financing
-€283,633
Debts after one year
+€160,166
Current portion of long-term debt
+€71,026
Contributions, distributions and other
-€514,824
Cash 2026
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,419,525 | €9,466,115 | +€1.0m | +12.4% |
| Fixed assets | 21/28 | €3,300,325 | €3,628,541 | +€328,216 | +9.9% |
| Intangible fixed assets | 21 | €20,660 | €36,220 | +€15,560 | +75.3% |
| Tangible fixed assets | 22/27 | €3,279,465 | €3,591,121 | +€311,656 | +9.5% |
| Land and buildings | 22 | €1,955,001 | €1,752,285 | -€202,716 | -10.4% |
| Plant, machinery and equipment | 23 | €1,218,313 | €855,144 | -€363,168 | -29.8% |
| Furniture and vehicles | 24 | €82,652 | €220,666 | +€138,014 | +167% |
| Assets under construction and advance payments | 27 | €23,500 | €763,026 | +€739,526 | +3,147% |
| Financial fixed assets | 28 | €200 | €1,200 | +€1,000 | +500% |
| Other financial fixed assets | 284/8 | €200 | €1,200 | +€1,000 | +500% |
| Amounts receivable and cash guarantees | 285/8 | €200 | €1,200 | +€1,000 | +500% |
| Current assets | 29/58 | €5,119,200 | €5,837,574 | +€718,374 | +14.0% |
| Stocks and contracts in progress | 3 | €1,996,332 | €2,084,391 | +€88,059 | +4.4% |
| Stocks | 30/36 | €1,871,332 | €2,084,391 | +€213,059 | +11.4% |
| Raw materials and consumables | 30/31 | €1,871,332 | €2,084,391 | +€213,059 | +11.4% |
| Contracts in progress | 37 | €125,000 | - | -€125,000 | |
| Amounts receivable within one year | 40/41 | €1,728,490 | €2,105,975 | +€377,485 | +21.8% |
| Trade receivables | 40 | €1,698,932 | €2,002,058 | +€303,125 | +17.8% |
| Other amounts receivable | 41 | €29,558 | €103,918 | +€74,360 | +252% |
| Current investments | 50/53 | €600,000 | €400,000 | -€200,000 | -33.3% |
| Other investments | 51/53 | €600,000 | €400,000 | -€200,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €716,376 | €1,134,677 | +€418,301 | +58.4% |
| Deferred charges and accrued income | 490/1 | €78,002 | €112,532 | +€34,530 | +44.3% |
| Total equity and liabilities | 10/49 | €8,419,525 | €9,466,115 | +€1.0m | +12.4% |
| Equity | 10/15 | €4,777,575 | €5,010,975 | +€233,400 | +4.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €793,870 | €1,074,483 | +€280,613 | +35.3% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €309,270 | €421,483 | +€112,213 | +36.3% |
| Distributable reserves | 133 | €469,600 | €638,000 | +€168,400 | +35.9% |
| Profit (loss) carried forward | 14 | €3,702,580 | €3,668,075 | -€34,505 | -0.9% |
| Investment grants | 15 | €131,125 | €118,417 | -€12,708 | -9.7% |
| Provisions and deferred taxes | 16 | €46,957 | €42,261 | -€4,696 | -10.0% |
| Deferred taxes | 168 | €46,957 | €42,261 | -€4,696 | -10.0% |
| Amounts payable | 17/49 | €3,594,994 | €4,412,879 | +€817,886 | +22.8% |
| Amounts payable after more than one year | 17 | €1,919,546 | €2,079,712 | +€160,166 | +8.3% |
| Financial debts | 170/4 | €1,919,546 | €2,079,712 | +€160,166 | +8.3% |
| Credit institutions | 173 | €1,919,546 | €1,657,837 | -€261,709 | -13.6% |
| Other loans | 174 | - | €421,875 | +€421,875 | |
| Amounts payable within one year | 42/48 | €1,673,432 | €2,331,334 | +€657,903 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €552,478 | €623,504 | +€71,026 | +12.9% |
| Trade debts | 44 | €624,812 | €728,123 | +€103,311 | +16.5% |
| Suppliers | 440/4 | €624,812 | €728,123 | +€103,311 | +16.5% |
| Taxes, remuneration and social security | 45 | €480,165 | €407,591 | -€72,574 | -15.1% |
| Taxes | 450/3 | €18,855 | €26,349 | +€7,495 | +39.7% |
| Remuneration and social security | 454/9 | €461,310 | €381,242 | -€80,068 | -17.4% |
| Other amounts payable | 47/48 | €15,976 | €572,116 | +€556,139 | +3,481% |
| Accrued charges and deferred income | 492/3 | €2,016 | €1,833 | -€183 | -9.1% |
| Operating income | 70/76A | €12,178,367 | €13,430,586 | +€1.3m | +10.3% |
| Turnover | 70 | €11,986,473 | €13,444,194 | +€1.5m | +12.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €70,000 | -€125,000 | -€195,000 | |
| Other operating income | 74 | €119,965 | €108,227 | -€11,739 | -9.8% |
| Non-recurring operating income | 76A | €1,928 | €3,166 | +€1,238 | +64.2% |
| Operating charges | 60/66A | €12,044,837 | €12,395,909 | +€351,072 | +2.9% |
| Goods for resale, raw materials and consumables | 60 | €6,209,801 | €6,464,538 | +€254,736 | +4.1% |
| Purchases | 600/8 | €5,993,828 | €6,677,596 | +€683,769 | +11.4% |
| Change in stocks: decrease (increase) | 609 | €215,973 | -€213,059 | -€429,032 | |
| Services and other goods | 61 | €2,060,878 | €2,372,245 | +€311,367 | +15.1% |
| Remuneration, social security and pensions | 62 | €2,961,521 | €2,937,029 | -€24,492 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €703,881 | €682,725 | -€21,156 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €84,809 | -€101,962 | -€186,771 | |
| Other operating charges | 640/8 | €23,947 | €41,335 | +€17,388 | +72.6% |
| Operating profit (loss) | 9901 | €133,530 | €1,034,677 | +€901,147 | +675% |
| Financial income | 75/76B | €68,044 | €70,200 | +€2,155 | +3.2% |
| Recurring financial income | 75 | €68,044 | €60,947 | -€7,097 | -10.4% |
| Income from financial fixed assets | 750 | €2,973 | €7,987 | +€5,013 | +169% |
| Other financial income | 752/9 | €65,071 | €52,960 | -€12,111 | -18.6% |
| Non-recurring financial income | 76B | - | €9,253 | +€9,253 | |
| Financial charges | 65/66B | €111,319 | €122,235 | +€10,915 | +9.8% |
| Recurring financial charges | 65 | €111,319 | €122,235 | +€10,915 | +9.8% |
| Debt charges | 650 | €21,633 | €20,118 | -€1,515 | -7.0% |
| Other financial charges | 652/9 | €89,686 | €102,117 | +€12,430 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €90,255 | €982,642 | +€892,387 | +989% |
| Transfer from deferred taxes | 780 | €5,217 | €4,696 | -€522 | -10.0% |
| Income taxes | 67/77 | €29,519 | €239,114 | +€209,595 | +710% |
| Taxes | 670/3 | €36,901 | €239,114 | +€202,213 | +548% |
| Tax adjustments and reversals of tax provisions | 77 | €7,383 | - | -€7,383 | |
| Profit (loss) for the period | 9904 | €65,954 | €748,224 | +€682,270 | +1,034% |
| Transfer from tax-exempt reserves | 789 | €268,252 | €182,487 | -€85,765 | -32.0% |
| Transfer to tax-exempt reserves | 689 | - | €294,700 | +€294,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €334,206 | €636,011 | +€301,805 | +90.3% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.