CENTRE OPHTALI: 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.
CENTRE OPHTALI
Largest movements
- Tangible fixed assets +€26,460
up €26,460 (+76.9%), from €34,404 to €60,864
of which Furniture and vehicles: +€28,154
- Receivables within one year -€20,000
down €20,000 (-26.0%), from €76,962 to €56,962
of which Trade receivables: -€20,000
- Cash +€13,446
up €13,446 (+16.6%), from €80,861 to €94,306
mainly Net result for the year (+€75,193) and Receivables within one year (+€20,000)
- Tax, wage and social debts +€17,779
up €17,779 (+48.7%), from €36,510 to €54,290
of which Taxes: +€14,303
- Profit (loss) carried forward +€3,765
new in 2025: €3,765
- Gross operating margin +€66,332
up €66,332 (+55.0%), from €120,616 to €186,947
- Taxes +€17,877
up €17,877 (+138%), from €12,921 to €30,798
- Depreciation -€10,065
down €10,065 (-51.7%), from €19,469 to €9,404
- Staff costs +€5,389
up €5,389 (+8.5%), from €63,481 to €68,870
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 | €210,930 | €230,836 | +€19,906 | +9.4% |
| Fixed assets | 21/28 | €53,107 | €79,567 | +€26,460 | +49.8% |
| Tangible fixed assets | 22/27 | €34,404 | €60,864 | +€26,460 | +76.9% |
| Furniture and vehicles | 24 | €25,346 | €53,500 | +€28,154 | +111% |
| Other tangible fixed assets | 26 | €9,058 | €7,364 | -€1,694 | -18.7% |
| Financial fixed assets | 28 | €18,703 | €18,703 | = | 0.0% |
| Current assets | 29/58 | €157,823 | €151,268 | -€6,554 | -4.2% |
| Amounts receivable within one year | 40/41 | €76,962 | €56,962 | -€20,000 | -26.0% |
| Trade receivables | 40 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 41 | €56,962 | €56,962 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,861 | €94,306 | +€13,446 | +16.6% |
| Total equity and liabilities | 10/49 | €210,930 | €230,836 | +€19,906 | +9.4% |
| Equity | 10/15 | €136,140 | €139,904 | +€3,765 | +2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €117,548 | €117,548 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €115,688 | €115,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,765 | +€3,765 | |
| Amounts payable | 17/49 | €74,790 | €90,931 | +€16,141 | +21.6% |
| Amounts payable within one year | 42/48 | €74,790 | €90,931 | +€16,141 | +21.6% |
| Trade debts | 44 | €3,280 | €1,642 | -€1,638 | -49.9% |
| Suppliers | 440/4 | €3,280 | €1,642 | -€1,638 | -49.9% |
| Taxes, remuneration and social security | 45 | €36,510 | €54,290 | +€17,779 | +48.7% |
| Taxes | 450/3 | €27,924 | €42,227 | +€14,303 | +51.2% |
| Remuneration and social security | 454/9 | €8,587 | €12,063 | +€3,476 | +40.5% |
| Other amounts payable | 47/48 | €35,000 | €35,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €63,481 | €68,870 | +€5,389 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,469 | €9,404 | -€10,065 | -51.7% |
| Other operating charges | 640/8 | €1,601 | €681 | -€920 | -57.4% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €120,616 | €186,947 | +€66,332 | +55.0% |
| Operating profit (loss) | 9901 | €36,064 | €107,992 | +€71,928 | +199% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €823 | €2,002 | +€1,179 | +143% |
| Recurring financial charges | 65 | €823 | €608 | -€215 | -26.1% |
| Non-recurring financial charges | 66B | - | €1,394 | +€1,394 | |
| Profit (loss) for the period before taxes | 9903 | €35,241 | €105,991 | +€70,750 | +201% |
| Income taxes | 67/77 | €12,921 | €30,798 | +€17,877 | +138% |
| Profit (loss) for the period | 9904 | €22,320 | €75,193 | +€52,873 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €22,320 | €75,193 | +€52,873 | +237% |
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 20 October 2026 via checked.be.