Visser + Ophtalmo: what changed
Visser + Ophtalmo
Largest movements
- Cash +€32,922
up €32,922 (+389%), from €8,465 to €41,388
mainly Other debts (+€453,926) and Receivables within one year (+€32,859)
- Receivables within one year -€32,859
down €32,859 (-32.8%), from €100,273 to €67,413
of which Other amounts receivable: -€31,912
- Tangible fixed assets -€15,937
down €15,937 (-22.0%), from €72,555 to €56,618
of which Plant, machinery and equipment: -€10,697
- Intangible fixed assets -€3,338
down €3,338 (-21.4%), from €15,620 to €12,282
- Other debts +€453,926
up €453,926 (+228%), from €198,680 to €652,606
- Trade debts -€174,222
down €174,222 (-89.9%), from €193,841 to €19,619
- Profit (loss) carried forward -€165,396
down €165,396 (-45.6%), from -€362,382 to -€527,778
- Accrued charges and deferred income -€133,965
down €133,965 (-93.5%), from €143,215 to €9,250
- Gross operating margin +€95,687
up €95,687, from -€7,248 to €88,439
- Depreciation +€10,249
up €10,249 (+103%), from €9,958 to €20,207
- Staff costs +€8,304
up €8,304 (+3.7%), from €224,130 to €232,434
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,929 | €198,262 | -€20,667 | -9.4% |
| Fixed assets | 21/28 | €88,175 | €68,900 | -€19,275 | -21.9% |
| Intangible fixed assets | 21 | €15,620 | €12,282 | -€3,338 | -21.4% |
| Tangible fixed assets | 22/27 | €72,555 | €56,618 | -€15,937 | -22.0% |
| Plant, machinery and equipment | 23 | €48,030 | €37,333 | -€10,697 | -22.3% |
| Furniture and vehicles | 24 | €22,768 | €17,900 | -€4,868 | -21.4% |
| Other tangible fixed assets | 26 | €1,757 | €1,385 | -€372 | -21.2% |
| Current assets | 29/58 | €130,754 | €129,362 | -€1,392 | -1.1% |
| Stocks and contracts in progress | 3 | €17,764 | €16,247 | -€1,517 | -8.5% |
| Stocks | 30/36 | €17,764 | €16,247 | -€1,517 | -8.5% |
| Amounts receivable within one year | 40/41 | €100,273 | €67,413 | -€32,859 | -32.8% |
| Trade receivables | 40 | €63,392 | €62,446 | -€947 | -1.5% |
| Other amounts receivable | 41 | €36,880 | €4,968 | -€31,912 | -86.5% |
| Cash at bank and in hand | 54/58 | €8,465 | €41,388 | +€32,922 | +389% |
| Deferred charges and accrued income | 490/1 | €4,252 | €4,314 | +€62 | +1.5% |
| Total equity and liabilities | 10/49 | €218,929 | €198,262 | -€20,667 | -9.4% |
| Equity | 10/15 | -€352,382 | -€517,778 | -€165,396 | -46.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€362,382 | -€527,778 | -€165,396 | -45.6% |
| Amounts payable | 17/49 | €571,311 | €716,040 | +€144,729 | +25.3% |
| Amounts payable within one year | 42/48 | €428,096 | €706,790 | +€278,694 | +65.1% |
| Trade debts | 44 | €193,841 | €19,619 | -€174,222 | -89.9% |
| Suppliers | 440/4 | €193,841 | €19,619 | -€174,222 | -89.9% |
| Taxes, remuneration and social security | 45 | €35,575 | €34,564 | -€1,010 | -2.8% |
| Taxes | 450/3 | €6,560 | €5,774 | -€786 | -12.0% |
| Remuneration and social security | 454/9 | €29,015 | €28,790 | -€225 | -0.8% |
| Other amounts payable | 47/48 | €198,680 | €652,606 | +€453,926 | +228% |
| Accrued charges and deferred income | 492/3 | €143,215 | €9,250 | -€133,965 | -93.5% |
| Remuneration, social security and pensions | 62 | €224,130 | €232,434 | +€8,304 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,958 | €20,207 | +€10,249 | +103% |
| Other operating charges | 640/8 | €936 | €987 | +€51 | +5.5% |
| Gross operating margin | 9900 | -€7,248 | €88,439 | +€95,687 | |
| Operating profit (loss) | 9901 | -€242,272 | -€165,189 | +€77,082 | +31.8% |
| Financial income | 75/76B | €1,750 | €899 | -€852 | -48.7% |
| Recurring financial income | 75 | €1,750 | €899 | -€852 | -48.7% |
| Financial charges | 65/66B | €679 | €895 | +€216 | +31.7% |
| Recurring financial charges | 65 | €679 | €895 | +€216 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€241,200 | -€165,185 | +€76,015 | +31.5% |
| Income taxes | 67/77 | €209 | €211 | +€2 | +0.7% |
| Profit (loss) for the period | 9904 | -€241,409 | -€165,396 | +€76,013 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€241,409 | -€165,396 | +€76,013 | +31.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.