VISAMED: what changed
Two fiscal 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.
VISAMED
Largest movements
- Current investments +€21,489
up €21,489 (+7.3%), from €295,165 to €316,654
- Receivables within one year +€8,607
up €8,607 (+26.9%), from €32,055 to €40,662
- Reserves +€42,000
up €42,000 (+12.0%), from €351,200 to €393,200
of which Distributable reserves: +€42,000
- Tax, wage and social debts -€6,623
down €6,623 (-39.2%), from €16,898 to €10,275
- Turnover +€14,353
up €14,353 (+10.6%), from €135,088 to €149,441
- Financial charges +€10,279
up €10,279 (+80.0%), from -€12,856 to -€2,577
- Purchases and services +€10,180
up €10,180 (+12.4%), from €81,967 to €92,147
- Gross operating margin +€4,173
up €4,173 (+7.9%), from €53,121 to €57,294
- Taxes -€2,421
down €2,421 (-12.7%), from €19,066 to €16,645
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €387,789 | €421,912 | +€34,122 | +8.8% |
| Fixed assets | 21/28 | €442 | €1,965 | +€1,523 | +344.7% |
| Tangible fixed assets | 22/27 | €442 | €1,965 | +€1,523 | +344.7% |
| Plant, machinery and equipment | 23 | €442 | €248 | -€194 | -43.8% |
| Furniture and vehicles | 24 | €0 | €1,716 | +€1,716 | +17164500.0% |
| Current assets | 29/58 | €387,348 | €419,947 | +€32,599 | +8.4% |
| Amounts receivable within one year | 40/41 | €32,055 | €40,662 | +€8,607 | +26.9% |
| Other amounts receivable | 41 | €32,055 | €40,662 | +€8,607 | +26.9% |
| Current investments | 50/53 | €295,165 | €316,654 | +€21,489 | +7.3% |
| Cash at bank and in hand | 54/58 | €51,116 | €51,580 | +€463 | +0.9% |
| Deferred charges and accrued income | 490/1 | €9,011 | €11,051 | +€2,041 | +22.6% |
| Total equity and liabilities | 10/49 | €387,789 | €421,912 | +€34,122 | +8.8% |
| Equity | 10/15 | €365,963 | €408,079 | +€42,116 | +11.5% |
| Contributions | 10/11 | €14,265 | €14,265 | = | 0.0% |
| Reserves | 13 | €351,200 | €393,200 | +€42,000 | +12.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €343,200 | €385,200 | +€42,000 | +12.2% |
| Profit (loss) carried forward | 14 | €498 | €614 | +€116 | +23.3% |
| Amounts payable | 17/49 | €21,827 | €13,833 | -€7,994 | -36.6% |
| Amounts payable within one year | 42/48 | €20,919 | €13,806 | -€7,113 | -34.0% |
| Trade debts | 44 | €4,021 | €3,531 | -€490 | -12.2% |
| Suppliers | 440/4 | €4,021 | €3,531 | -€490 | -12.2% |
| Taxes, remuneration and social security | 45 | €16,898 | €10,275 | -€6,623 | -39.2% |
| Taxes | 450/3 | €16,898 | €10,275 | -€6,623 | -39.2% |
| Accrued charges and deferred income | 492/3 | €908 | €27 | -€880 | -97.0% |
| Turnover | 70 | €135,088 | €149,441 | +€14,353 | +10.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,967 | €92,147 | +€10,180 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €255 | -€58 | -18.6% |
| Other operating charges | 640/8 | €1,449 | €1,375 | -€74 | -5.1% |
| Gross operating margin | 9900 | €53,121 | €57,294 | +€4,173 | +7.9% |
| Operating profit (loss) | 9901 | €51,359 | €55,663 | +€4,305 | +8.4% |
| Financial income | 75/76B | €255 | €521 | +€266 | +104.2% |
| Recurring financial income | 75 | €255 | €521 | +€266 | +104.2% |
| Financial charges | 65/66B | -€12,856 | -€2,577 | +€10,279 | +80.0% |
| Recurring financial charges | 65 | -€12,856 | -€2,577 | +€10,279 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | €64,469 | €58,761 | -€5,708 | -8.9% |
| Income taxes | 67/77 | €19,066 | €16,645 | -€2,421 | -12.7% |
| Profit (loss) for the period | 9904 | €45,403 | €42,116 | -€3,287 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,403 | €42,116 | -€3,287 | -7.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.