The Laser Factory: what changed
The Laser Factory
Largest movements
- Cash +€28,441
up €28,441 (+83.5%), from €34,079 to €62,521
mainly Depreciation (+€15,537) and Trade debts (+€10,842)
- Tangible fixed assets -€15,537
down €15,537 (-26.4%), from €58,752 to €43,215
of which Plant, machinery and equipment: -€14,672
- Receivables within one year +€3,925
up €3,925 (+8.8%), from €44,563 to €48,488
- Trade debts +€10,842
up €10,842 (+104%), from €10,454 to €21,296
- Tax, wage and social debts +€5,289
up €5,289 (+22.0%), from €24,051 to €29,340
of which Taxes: +€4,767
- Other debts +€3,438
up €3,438 (+12.9%), from €26,586 to €30,024
- Profit (loss) carried forward -€2,245
down €2,245 (-8.1%), from €27,764 to €25,519
- Depreciation +€6,001
up €6,001 (+62.9%), from €9,537 to €15,537
- Gross operating margin -€4,558
down €4,558 (-8.4%), from €54,034 to €49,476
- Financial income -€2,350
down €2,350 (-86.8%), from €2,706 to €356
- Taxes -€2,138
down €2,138 (-93.8%), from €2,279 to €141
- Staff costs -€882
down €882 (-2.4%), from €36,609 to €35,727
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,322 | €179,646 | +€17,325 | +10.7% |
| Fixed assets | 21/28 | €58,752 | €43,215 | -€15,537 | -26.4% |
| Tangible fixed assets | 22/27 | €58,752 | €43,215 | -€15,537 | -26.4% |
| Plant, machinery and equipment | 23 | €57,254 | €42,582 | -€14,672 | -25.6% |
| Furniture and vehicles | 24 | €1,498 | €633 | -€865 | -57.7% |
| Current assets | 29/58 | €103,570 | €136,432 | +€32,862 | +31.7% |
| Stocks and contracts in progress | 3 | €20,619 | €20,460 | -€159 | -0.8% |
| Stocks | 30/36 | €20,619 | €20,460 | -€159 | -0.8% |
| Amounts receivable within one year | 40/41 | €44,563 | €48,488 | +€3,925 | +8.8% |
| Trade receivables | 40 | €44,563 | €48,488 | +€3,925 | +8.8% |
| Cash at bank and in hand | 54/58 | €34,079 | €62,521 | +€28,441 | +83.5% |
| Deferred charges and accrued income | 490/1 | €4,309 | €4,963 | +€654 | +15.2% |
| Total equity and liabilities | 10/49 | €162,322 | €179,646 | +€17,325 | +10.7% |
| Equity | 10/15 | €81,231 | €78,987 | -€2,245 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,867 | €34,867 | = | 0.0% |
| Distributable reserves | 133 | €34,867 | €34,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,764 | €25,519 | -€2,245 | -8.1% |
| Amounts payable | 17/49 | €81,091 | €100,660 | +€19,569 | +24.1% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,091 | €80,660 | +€19,569 | +32.0% |
| Trade debts | 44 | €10,454 | €21,296 | +€10,842 | +104% |
| Suppliers | 440/4 | €10,454 | €21,296 | +€10,842 | +104% |
| Taxes, remuneration and social security | 45 | €24,051 | €29,340 | +€5,289 | +22.0% |
| Taxes | 450/3 | €11,324 | €16,092 | +€4,767 | +42.1% |
| Remuneration and social security | 454/9 | €12,726 | €13,248 | +€522 | +4.1% |
| Other amounts payable | 47/48 | €26,586 | €30,024 | +€3,438 | +12.9% |
| Remuneration, social security and pensions | 62 | €36,609 | €35,727 | -€882 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,537 | €15,537 | +€6,001 | +62.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €233 | €123 | -€110 | -47.2% |
| Other operating charges | 640/8 | €156 | €172 | +€16 | +10.3% |
| Gross operating margin | 9900 | €54,034 | €49,476 | -€4,558 | -8.4% |
| Operating profit (loss) | 9901 | €7,499 | -€2,083 | -€9,583 | |
| Financial income | 75/76B | €2,706 | €356 | -€2,350 | -86.8% |
| Recurring financial income | 75 | €2,706 | €356 | -€2,350 | -86.8% |
| Financial charges | 65/66B | €823 | €377 | -€446 | -54.2% |
| Recurring financial charges | 65 | €823 | €377 | -€446 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €9,383 | -€2,104 | -€11,486 | |
| Income taxes | 67/77 | €2,279 | €141 | -€2,138 | -93.8% |
| Profit (loss) for the period | 9904 | €7,103 | -€2,245 | -€9,348 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,103 | -€2,245 | -€9,348 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.