LASER-CLINIC: 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.
LASER-CLINIC
Largest movements
- Tangible fixed assets +€7,692
up €7,692 (+565%), from €1,362 to €9,054
- Cash -€5,043
down €5,043 (-49.1%), from €10,269 to €5,226
mainly Net result for the year (-€15,428) and Investment in fixed assets (net) (-€11,397)
- Financial fixed assets +€2,340
up €2,340 (+58.5%), from €4,000 to €6,340
- Intangible fixed assets -€638
down €638 (-41.4%), from €1,543 to €904
- Profit (loss) carried forward -€15,428
down €15,428 (-135%), from -€11,433 to -€26,862
- Other debts +€15,000
new in 2022: €15,000
- Tax, wage and social debts +€2,599
new in 2022: €2,599
- Trade debts +€2,110
up €2,110 (+61.2%), from €3,449 to €5,560
- Purchases and services -€20,638
no longer reported in 2022 (was €20,638)
- Turnover -€5,645
no longer reported in 2022 (was €5,645)
- Gross operating margin -€2,334
down €2,334 (-22.2%), from -€10,493 to -€12,827
- Depreciation +€1,503
up €1,503 (+300%), from €501 to €2,004
From the 2021 result to the 2022 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.
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,364 | €21,645 | +€4,281 | +24.7% |
| Fixed assets | 21/28 | €6,905 | €16,299 | +€9,394 | +136% |
| Intangible fixed assets | 21 | €1,543 | €904 | -€638 | -41.4% |
| Tangible fixed assets | 22/27 | €1,362 | €9,054 | +€7,692 | +565% |
| Plant, machinery and equipment | 23 | €1,362 | €9,054 | +€7,692 | +565% |
| Financial fixed assets | 28 | €4,000 | €6,340 | +€2,340 | +58.5% |
| Current assets | 29/58 | €10,459 | €5,346 | -€5,113 | -48.9% |
| Amounts receivable within one year | 40/41 | €190 | €120 | -€70 | -36.8% |
| Trade receivables | 40 | €120 | €120 | = | 0.0% |
| Other amounts receivable | 41 | €70 | - | -€70 | |
| Cash at bank and in hand | 54/58 | €10,269 | €5,226 | -€5,043 | -49.1% |
| Total equity and liabilities | 10/49 | €17,364 | €21,645 | +€4,281 | +24.7% |
| Equity | 10/15 | €13,567 | -€1,862 | -€15,428 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,433 | -€26,862 | -€15,428 | -135% |
| Amounts payable | 17/49 | €3,797 | €23,506 | +€19,710 | +519% |
| Amounts payable within one year | 42/48 | €3,449 | €23,159 | +€19,710 | +571% |
| Trade debts | 44 | €3,449 | €5,560 | +€2,110 | +61.2% |
| Suppliers | 440/4 | €3,449 | €5,560 | +€2,110 | +61.2% |
| Taxes, remuneration and social security | 45 | - | €2,599 | +€2,599 | |
| Taxes | 450/3 | - | €2,599 | +€2,599 | |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Turnover | 70 | €5,645 | - | -€5,645 | |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,638 | - | -€20,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €2,004 | +€1,503 | +300% |
| Other operating charges | 640/8 | €446 | €492 | +€46 | +10.3% |
| Gross operating margin | 9900 | -€10,493 | -€12,827 | -€2,334 | -22.2% |
| Operating profit (loss) | 9901 | -€11,440 | -€15,323 | -€3,883 | -33.9% |
| Financial income | 75/76B | €7 | €1 | -€6 | -90.2% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -90.2% |
| Financial charges | 65/66B | - | €106 | +€106 | |
| Recurring financial charges | 65 | - | €106 | +€106 | |
| Profit (loss) for the period before taxes | 9903 | -€11,433 | -€15,428 | -€3,995 | -34.9% |
| Profit (loss) for the period | 9904 | -€11,433 | -€15,428 | -€3,995 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,433 | -€15,428 | -€3,995 | -34.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.