RESET 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.
RESET LASER
Largest movements
- Cash -€51,581
down €51,581 (-79.2%), from €65,158 to €13,577
mainly Net result for the year (-€38,437) and Trade debts (-€30,843)
- Tangible fixed assets -€17,786
down €17,786 (-68.0%), from €26,166 to €8,381
- Receivables within one year +€10,648
up €10,648 (+19.9%), from €53,614 to €64,262
of which Other amounts receivable: +€14,247
- Intangible fixed assets -€5,459
down €5,459 (-14.1%), from €38,677 to €33,218
- Deferred charges and accrued income -€3,074
down €3,074 (-92.0%), from €3,342 to €269
- Reserves -€38,437
down €38,437 (-29.5%), from €130,129 to €91,692
- Trade debts -€30,843
down €30,843 (-71.6%), from €43,095 to €12,252
- Other debts +€3,387
up €3,387 (+285.5%), from €1,186 to €4,573
- Gross operating margin -€122,295
down €122,295, from €120,984 to -€1,311
- Taxes -€20,065
down €20,065 (-100.0%), from €20,065 to €0
- Write-downs +€8,069
new in 2025: €8,069
- Depreciation -€2,530
down €2,530 (-9.8%), from €25,774 to €23,245
- Financial charges -€1,329
down €1,329 (-34.6%), from €3,846 to €2,517
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 | €193,247 | €128,085 | -€65,162 | -33.7% |
| Fixed assets | 21/28 | €71,133 | €49,979 | -€21,155 | -29.7% |
| Intangible fixed assets | 21 | €38,677 | €33,218 | -€5,459 | -14.1% |
| Tangible fixed assets | 22/27 | €26,166 | €8,381 | -€17,786 | -68.0% |
| Plant, machinery and equipment | 23 | €26,166 | €8,381 | -€17,786 | -68.0% |
| Financial fixed assets | 28 | €6,290 | €8,380 | +€2,090 | +33.2% |
| Current assets | 29/58 | €122,114 | €78,107 | -€44,007 | -36.0% |
| Amounts receivable within one year | 40/41 | €53,614 | €64,262 | +€10,648 | +19.9% |
| Trade receivables | 40 | €32,371 | €28,772 | -€3,599 | -11.1% |
| Other amounts receivable | 41 | €21,243 | €35,490 | +€14,247 | +67.1% |
| Cash at bank and in hand | 54/58 | €65,158 | €13,577 | -€51,581 | -79.2% |
| Deferred charges and accrued income | 490/1 | €3,342 | €269 | -€3,074 | -92.0% |
| Total equity and liabilities | 10/49 | €193,247 | €128,085 | -€65,162 | -33.7% |
| Equity | 10/15 | €131,529 | €93,092 | -€38,437 | -29.2% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €130,129 | €91,692 | -€38,437 | -29.5% |
| Distributable reserves | 133 | €130,129 | €91,692 | -€38,437 | -29.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €61,718 | €34,993 | -€26,725 | -43.3% |
| Amounts payable within one year | 42/48 | €61,718 | €34,993 | -€26,725 | -43.3% |
| Trade debts | 44 | €43,095 | €12,252 | -€30,843 | -71.6% |
| Suppliers | 440/4 | €43,095 | €12,252 | -€30,843 | -71.6% |
| Advances received on contracts in progress | 46 | €1,280 | €3,050 | +€1,770 | +138.3% |
| Taxes, remuneration and social security | 45 | €16,157 | €15,118 | -€1,039 | -6.4% |
| Taxes | 450/3 | €16,157 | €15,118 | -€1,039 | -6.4% |
| Other amounts payable | 47/48 | €1,186 | €4,573 | +€3,387 | +285.5% |
| Non-recurring operating income | 76A | €131 | €853 | +€721 | +549.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,774 | €23,245 | -€2,530 | -9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,069 | +€8,069 | |
| Other operating charges | 640/8 | €3,881 | €3,360 | -€521 | -13.4% |
| Gross operating margin | 9900 | €120,984 | -€1,311 | -€122,295 | |
| Operating profit (loss) | 9901 | €91,329 | -€35,984 | -€127,313 | |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €3,846 | €2,517 | -€1,329 | -34.6% |
| Recurring financial charges | 65 | €3,846 | €2,517 | -€1,329 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €87,483 | -€38,437 | -€125,920 | |
| Income taxes | 67/77 | €20,065 | €0 | -€20,065 | -100.0% |
| Profit (loss) for the period | 9904 | €67,419 | -€38,437 | -€105,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,419 | -€38,437 | -€105,855 |
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 10 October 2026 via checked.be.