The Laser Studio: 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.
The Laser Studio
Largest movements
- Tangible fixed assets +€187,034
up €187,034 (+868.3%), from €21,540 to €208,574
of which Land and buildings: +€150,998
- Cash +€75,481
up €75,481 (+708.9%), from €10,648 to €86,128
mainly Debts after one year (+€199,849) and Other debts (+€102,509)
- Debts after one year +€199,849
new in 2025: €199,849
- Other debts +€102,509
up €102,509 (+1108.5%), from €9,248 to €111,757
- Profit (loss) carried forward -€46,226
down €46,226, from €8,825 to -€37,401
- Current portion of long-term debt +€10,801
new in 2025: €10,801
- Tax, wage and social debts -€4,494
down €4,494 (-76.8%), from €5,853 to €1,360
- Other operating charges +€18,825
up €18,825 (+2522.0%), from €746 to €19,571
- Gross operating margin -€10,698
down €10,698, from €836 to -€9,863
- Depreciation +€7,566
up €7,566 (+141.6%), from €5,342 to €12,908
- Financial charges +€3,721
up €3,721 (+4233.2%), from €88 to €3,809
- Taxes +€1,502
up €1,502, from -€1,427 to €75
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 | €32,864 | €295,719 | +€262,855 | +799.8% |
| Fixed assets | 21/28 | €21,540 | €208,574 | +€187,034 | +868.3% |
| Tangible fixed assets | 22/27 | €21,540 | €208,574 | +€187,034 | +868.3% |
| Land and buildings | 22 | - | €150,998 | +€150,998 | |
| Plant, machinery and equipment | 23 | €10,858 | €13,334 | +€2,476 | +22.8% |
| Furniture and vehicles | 24 | €10,683 | €10,133 | -€550 | -5.1% |
| Other tangible fixed assets | 26 | - | €34,109 | +€34,109 | |
| Current assets | 29/58 | €11,323 | €87,145 | +€75,821 | +669.6% |
| Stocks and contracts in progress | 3 | - | €23 | +€23 | |
| Stocks | 30/36 | - | €23 | +€23 | |
| Cash at bank and in hand | 54/58 | €10,648 | €86,128 | +€75,481 | +708.9% |
| Deferred charges and accrued income | 490/1 | €676 | €993 | +€318 | +47.0% |
| Total equity and liabilities | 10/49 | €32,864 | €295,719 | +€262,855 | +799.8% |
| Equity | 10/15 | €15,825 | -€30,401 | -€46,226 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,825 | -€37,401 | -€46,226 | |
| Amounts payable | 17/49 | €17,039 | €326,119 | +€309,081 | +1814.0% |
| Amounts payable after more than one year | 17 | - | €199,849 | +€199,849 | |
| Financial debts | 170/4 | - | €199,849 | +€199,849 | |
| Amounts payable within one year | 42/48 | €17,039 | €126,271 | +€109,232 | +641.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,801 | +€10,801 | |
| Trade debts | 44 | €1,938 | €2,353 | +€415 | +21.4% |
| Suppliers | 440/4 | €1,938 | €2,353 | +€415 | +21.4% |
| Taxes, remuneration and social security | 45 | €5,853 | €1,360 | -€4,494 | -76.8% |
| Taxes | 450/3 | €5,853 | €1,360 | -€4,494 | -76.8% |
| Other amounts payable | 47/48 | €9,248 | €111,757 | +€102,509 | +1108.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,342 | €12,908 | +€7,566 | +141.6% |
| Other operating charges | 640/8 | €746 | €19,571 | +€18,825 | +2522.0% |
| Gross operating margin | 9900 | €836 | -€9,863 | -€10,698 | |
| Operating profit (loss) | 9901 | -€5,253 | -€42,342 | -€37,089 | -706.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +66.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +66.7% |
| Financial charges | 65/66B | €88 | €3,809 | +€3,721 | +4233.2% |
| Recurring financial charges | 65 | €88 | €3,809 | +€3,721 | +4233.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,341 | -€46,151 | -€40,810 | -764.1% |
| Income taxes | 67/77 | -€1,427 | €75 | +€1,502 | |
| Profit (loss) for the period | 9904 | -€3,914 | -€46,226 | -€42,312 | -1081.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,914 | -€46,226 | -€42,312 | -1081.1% |
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 11 October 2026 via checked.be.