VISION OPTICAL CENTER: 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.
VISION OPTICAL CENTER
Largest movements
- Cash +€131,461
up €131,461 (+69.7%), from €188,670 to €320,132
mainly Debts after one year (+€50,000) and Net result for the year (+€31,628)
- Current investments -€20,000
down €20,000 (-9.1%), from €220,000 to €200,000
- Deferred charges and accrued income -€18,535
down €18,535 (-58.8%), from €31,534 to €12,999
- Stocks and contracts -€10,555
down €10,555 (-11.2%), from €94,525 to €83,970
- Debts after one year +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Other debts -€35,444
down €35,444 (-82.3%), from €43,082 to €7,638
- Reserves +€31,628
up €31,628 (+10.6%), from €298,549 to €330,177
of which Distributable reserves: +€31,628
- Tax, wage and social debts +€22,060
up €22,060 (+313%), from €7,040 to €29,100
of which Taxes: +€18,760
- Trade debts +€6,498
up €6,498 (+44.2%), from €14,701 to €21,198
- Write-downs -€9,711
no longer reported in 2025 (was €9,711)
- Taxes +€7,419
up €7,419 (+86.9%), from €8,535 to €15,954
- Financial income +€5,961
up €5,961 (+272%), from €2,194 to €8,155
of which Financial income: +€6,014
- Gross operating margin +€1,210
up €1,210 (+2.7%), from €44,533 to €45,743
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.
Derived cash bridge
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 | €547,268 | €627,450 | +€80,181 | +14.7% |
| Fixed assets | 21/28 | €6,254 | €356 | -€5,898 | -94.3% |
| Tangible fixed assets | 22/27 | €6,254 | €356 | -€5,898 | -94.3% |
| Plant, machinery and equipment | 23 | €6,254 | €356 | -€5,898 | -94.3% |
| Current assets | 29/58 | €541,015 | €627,094 | +€86,079 | +15.9% |
| Stocks and contracts in progress | 3 | €94,525 | €83,970 | -€10,555 | -11.2% |
| Stocks | 30/36 | €94,525 | €83,970 | -€10,555 | -11.2% |
| Amounts receivable within one year | 40/41 | €6,284 | €9,993 | +€3,708 | +59.0% |
| Trade receivables | 40 | €3,120 | €9,993 | +€6,873 | +220% |
| Other amounts receivable | 41 | €3,165 | - | -€3,165 | |
| Current investments | 50/53 | €220,000 | €200,000 | -€20,000 | -9.1% |
| Cash at bank and in hand | 54/58 | €188,670 | €320,132 | +€131,461 | +69.7% |
| Deferred charges and accrued income | 490/1 | €31,534 | €12,999 | -€18,535 | -58.8% |
| Total equity and liabilities | 10/49 | €547,268 | €627,450 | +€80,181 | +14.7% |
| Equity | 10/15 | €323,549 | €355,177 | +€31,628 | +9.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €298,549 | €330,177 | +€31,628 | +10.6% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €296,049 | €327,677 | +€31,628 | +10.7% |
| Amounts payable | 17/49 | €223,719 | €272,273 | +€48,554 | +21.7% |
| Amounts payable after more than one year | 17 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Other amounts payable | 178/9 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Amounts payable within one year | 42/48 | €64,822 | €57,936 | -€6,886 | -10.6% |
| Trade debts | 44 | €14,701 | €21,198 | +€6,498 | +44.2% |
| Suppliers | 440/4 | €14,701 | €21,198 | +€6,498 | +44.2% |
| Taxes, remuneration and social security | 45 | €7,040 | €29,100 | +€22,060 | +313% |
| Taxes | 450/3 | €7,040 | €25,800 | +€18,760 | +266% |
| Remuneration and social security | 454/9 | - | €3,300 | +€3,300 | |
| Other amounts payable | 47/48 | €43,082 | €7,638 | -€35,444 | -82.3% |
| Accrued charges and deferred income | 492/3 | €8,897 | €14,337 | +€5,440 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,898 | €5,898 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,711 | - | -€9,711 | |
| Gross operating margin | 9900 | €44,533 | €45,743 | +€1,210 | +2.7% |
| Operating profit (loss) | 9901 | €28,923 | €39,845 | +€10,921 | +37.8% |
| Financial income | 75/76B | €2,194 | €8,155 | +€5,961 | +272% |
| Recurring financial income | 75 | €2,140 | €8,155 | +€6,014 | +281% |
| Non-recurring financial income | 76B | €53 | - | -€53 | |
| Financial charges | 65/66B | €534 | €418 | -€116 | -21.8% |
| Recurring financial charges | 65 | €391 | €418 | +€27 | +7.0% |
| Non-recurring financial charges | 66B | €144 | - | -€144 | |
| Profit (loss) for the period before taxes | 9903 | €30,582 | €47,581 | +€16,999 | +55.6% |
| Income taxes | 67/77 | €8,535 | €15,954 | +€7,419 | +86.9% |
| Profit (loss) for the period | 9904 | €22,047 | €31,628 | +€9,580 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,047 | €31,628 | +€9,580 | +43.5% |
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 18 October 2026 via checked.be.