Laser Vision Clinics: 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 Vision Clinics
Largest movements
- Tangible fixed assets -€245,764
down €245,764 (-26.4%), from €932,020 to €686,256
of which Plant, machinery and equipment: -€198,938
- Receivables within one year +€55,793
up €55,793 (+22.6%), from €246,986 to €302,779
of which Trade receivables: +€61,116
- Stocks and contracts +€42,655
up €42,655 (+61.0%), from €69,907 to €112,562
- Cash -€25,227
down €25,227 (-13.0%), from €193,681 to €168,454
mainly Debts after one year (-€120,947) and Short-term financial debts (-€63,779)
- Financial fixed assets -€21,270
down €21,270 (-74.6%), from €28,506 to €7,236
- Debts after one year -€120,947
down €120,947 (-36.1%), from €334,585 to €213,638
- Short-term financial debts -€63,779
down €63,779 (-100.0%), from €63,779 to €0
- Current portion of long-term debt -€55,228
down €55,228 (-31.3%), from €176,175 to €120,947
- Contributions +€42,865
up €42,865 (+19.8%), from €216,847 to €259,711
- Tax, wage and social debts -€28,992
down €28,992 (-47.6%), from €60,956 to €31,964
of which Remuneration and social security: -€23,340
- Staff costs -€123,173
down €123,173 (-25.9%), from €475,013 to €351,839
- Gross operating margin -€15,099
down €15,099 (-2.2%), from €695,909 to €680,810
- Depreciation +€13,518
up €13,518 (+4.7%), from €288,141 to €301,659
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 | €1,568,308 | €1,378,504 | -€189,804 | -12.1% |
| Fixed assets | 21/28 | €960,526 | €693,492 | -€267,034 | -27.8% |
| Tangible fixed assets | 22/27 | €932,020 | €686,256 | -€245,764 | -26.4% |
| Land and buildings | 22 | €404,774 | €364,198 | -€40,576 | -10.0% |
| Plant, machinery and equipment | 23 | €468,810 | €269,872 | -€198,938 | -42.4% |
| Furniture and vehicles | 24 | €58,436 | €52,186 | -€6,249 | -10.7% |
| Financial fixed assets | 28 | €28,506 | €7,236 | -€21,270 | -74.6% |
| Current assets | 29/58 | €607,782 | €685,012 | +€77,230 | +12.7% |
| Stocks and contracts in progress | 3 | €69,907 | €112,562 | +€42,655 | +61.0% |
| Stocks | 30/36 | €69,907 | €112,562 | +€42,655 | +61.0% |
| Amounts receivable within one year | 40/41 | €246,986 | €302,779 | +€55,793 | +22.6% |
| Trade receivables | 40 | €241,622 | €302,738 | +€61,116 | +25.3% |
| Other amounts receivable | 41 | €5,363 | €41 | -€5,323 | -99.2% |
| Cash at bank and in hand | 54/58 | €193,681 | €168,454 | -€25,227 | -13.0% |
| Deferred charges and accrued income | 490/1 | €97,209 | €101,217 | +€4,008 | +4.1% |
| Total equity and liabilities | 10/49 | €1,568,308 | €1,378,504 | -€189,804 | -12.1% |
| Equity | 10/15 | €792,998 | €844,597 | +€51,599 | +6.5% |
| Contributions | 10/11 | €216,847 | €259,711 | +€42,865 | +19.8% |
| Reserves | 13 | €576,151 | €584,885 | +€8,734 | +1.5% |
| Distributable reserves | 133 | €576,151 | €584,885 | +€8,734 | +1.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €775,310 | €533,907 | -€241,403 | -31.1% |
| Amounts payable after more than one year | 17 | €334,585 | €213,638 | -€120,947 | -36.1% |
| Financial debts | 170/4 | €334,585 | €213,638 | -€120,947 | -36.1% |
| Amounts payable within one year | 42/48 | €436,057 | €316,769 | -€119,287 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €176,175 | €120,947 | -€55,228 | -31.3% |
| Financial debts | 43 | €63,779 | €0 | -€63,779 | -100.0% |
| Credit institutions | 430/8 | €63,779 | €0 | -€63,779 | -100.0% |
| Trade debts | 44 | €135,148 | €163,452 | +€28,305 | +20.9% |
| Suppliers | 440/4 | €135,148 | €163,452 | +€28,305 | +20.9% |
| Taxes, remuneration and social security | 45 | €60,956 | €31,964 | -€28,992 | -47.6% |
| Taxes | 450/3 | €5,652 | €0 | -€5,652 | -100.0% |
| Remuneration and social security | 454/9 | €55,304 | €31,964 | -€23,340 | -42.2% |
| Other amounts payable | 47/48 | - | €407 | +€407 | |
| Accrued charges and deferred income | 492/3 | €4,669 | €3,500 | -€1,169 | -25.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €475,013 | €351,839 | -€123,173 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288,141 | €301,659 | +€13,518 | +4.7% |
| Other operating charges | 640/8 | €9,092 | €2,759 | -€6,334 | -69.7% |
| Non-recurring operating charges | 66A | €2,192 | €0 | -€2,192 | -100.0% |
| Gross operating margin | 9900 | €695,909 | €680,810 | -€15,099 | -2.2% |
| Operating profit (loss) | 9901 | -€78,528 | €24,552 | +€103,081 | |
| Financial income | 75/76B | €153 | €271 | +€118 | +77.3% |
| Recurring financial income | 75 | €153 | €271 | +€118 | +77.3% |
| Financial charges | 65/66B | €11,886 | €16,089 | +€4,203 | +35.4% |
| Recurring financial charges | 65 | €11,886 | €16,089 | +€4,203 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | -€90,262 | €8,734 | +€98,996 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€90,262 | €8,734 | +€98,996 | |
| Profit (loss) for the period to be appropriated | 9905 | -€90,262 | €8,734 | +€98,996 |
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.