BRUSSELS OPHTALMOLOGY: what changed
What changed
BRUSSELS OPHTALMOLOGY
filed annual accounts (NBB)
Net result for the year
€116,257
2024 · €43,042+€73,215
Equity
€353,407
2024 · €237,150+€116,257
Cash
€35,498
2024 · €57,932-€22,434
Balance sheet total
€1.3m
2024 · €1.3m+€26,520
Largest movements
Assets
- Tangible fixed assets +€36,661
up €36,661 (+3.4%), from €1.1m to €1.1m
of which Other tangible fixed assets: +€59,336
- Cash -€22,434
down €22,434 (-38.7%), from €57,932 to €35,498
mainly Investment in fixed assets (net) (-€109,209) and Debts after one year (-€99,022)
Equity and liabilities
- Reserves +€116,257
up €116,257 (+60.0%), from €193,609 to €309,866
- Debts after one year -€99,022
down €99,022 (-10.4%), from €951,030 to €852,008
Income statement
- Gross operating margin +€190,793
up €190,793 (+208%), from €91,792 to €282,585
- Taxes +€81,807
up €81,807, from -€30,693 to €51,114
- Depreciation +€23,309
up €23,309 (+47.3%), from €49,239 to €72,548
- Financial charges +€11,370
up €11,370 (+44.5%), from €25,562 to €36,932
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.
Result 2024
€43,042
Gross operating margin
+€190,793
Depreciation
-€23,309
Other operating charges
-€1,092
Financial charges
-€11,370
Taxes
-€81,807
Result 2025
€116,257
raises the resultlowers the result
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.
From operations
+€193,659
Investment
-€109,209
Financing
-€106,884
Cash 2024
€57,932
From operations (derived)
+€193,659
Net result for the year
+€116,257
Depreciation
+€72,548
Receivables within one year
-€7,327
Deferred charges and accrued income
-€4,966
Trade debts
+€5,510
Tax, wage and social debts
+€10,494
Other debts
+€1,157
Accrued charges and deferred income
-€15
Investment (derived)
-€109,209
Investment in fixed assets (net)
-€109,209
Financing
-€106,884
Debts after one year
-€99,022
Current portion of long-term debt
+€2,674
Short-term financial debts
-€10,537
Cash 2025
€35,498
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,311,551 | €1,338,071 | +€26,520 | +2.0% |
| Fixed assets | 21/28 | €1,093,469 | €1,130,130 | +€36,661 | +3.4% |
| Tangible fixed assets | 22/27 | €1,093,469 | €1,130,130 | +€36,661 | +3.4% |
| Land and buildings | 22 | €75,360 | €58,353 | -€17,007 | -22.6% |
| Furniture and vehicles | 24 | €21,322 | €15,654 | -€5,667 | -26.6% |
| Other tangible fixed assets | 26 | €996,787 | €1,056,123 | +€59,336 | +6.0% |
| Current assets | 29/58 | €218,082 | €207,941 | -€10,141 | -4.7% |
| Amounts receivable within one year | 40/41 | €160,150 | €167,477 | +€7,327 | +4.6% |
| Trade receivables | 40 | €139,150 | €128,477 | -€10,673 | -7.7% |
| Other amounts receivable | 41 | €21,000 | €39,000 | +€18,000 | +85.7% |
| Cash at bank and in hand | 54/58 | €57,932 | €35,498 | -€22,434 | -38.7% |
| Deferred charges and accrued income | 490/1 | - | €4,966 | +€4,966 | |
| Total equity and liabilities | 10/49 | €1,311,551 | €1,338,071 | +€26,520 | +2.0% |
| Equity | 10/15 | €237,150 | €353,407 | +€116,257 | +49.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €193,609 | €309,866 | +€116,257 | +60.0% |
| Distributable reserves | 133 | €193,609 | €309,866 | +€116,257 | +60.0% |
| Profit (loss) carried forward | 14 | €29,281 | €29,281 | = | 0.0% |
| Amounts payable | 17/49 | €1,074,401 | €984,664 | -€89,737 | -8.4% |
| Amounts payable after more than one year | 17 | €951,030 | €852,008 | -€99,022 | -10.4% |
| Financial debts | 170/4 | €951,030 | €852,008 | -€99,022 | -10.4% |
| Amounts payable within one year | 42/48 | €123,337 | €132,637 | +€9,300 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €96,347 | €99,022 | +€2,674 | +2.8% |
| Financial debts | 43 | €12,573 | €2,037 | -€10,537 | -83.8% |
| Credit institutions | 430/8 | €12,573 | €2,037 | -€10,537 | -83.8% |
| Trade debts | 44 | €1,671 | €7,181 | +€5,510 | +330% |
| Suppliers | 440/4 | €1,671 | €7,181 | +€5,510 | +330% |
| Taxes, remuneration and social security | 45 | €6,741 | €17,235 | +€10,494 | +156% |
| Taxes | 450/3 | €4,441 | €17,235 | +€12,794 | +288% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €6,005 | €7,162 | +€1,157 | +19.3% |
| Accrued charges and deferred income | 492/3 | €34 | €19 | -€15 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,239 | €72,548 | +€23,309 | +47.3% |
| Other operating charges | 640/8 | €4,642 | €5,734 | +€1,092 | +23.5% |
| Gross operating margin | 9900 | €91,792 | €282,585 | +€190,793 | +208% |
| Operating profit (loss) | 9901 | €37,911 | €204,303 | +€166,392 | +439% |
| Financial charges | 65/66B | €25,562 | €36,932 | +€11,370 | +44.5% |
| Recurring financial charges | 65 | €25,562 | €36,932 | +€11,370 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €12,349 | €167,371 | +€155,022 | +1,255% |
| Income taxes | 67/77 | -€30,693 | €51,114 | +€81,807 | |
| Profit (loss) for the period | 9904 | €43,042 | €116,257 | +€73,215 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €43,042 | €116,257 | +€73,215 | +170% |
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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.