DR DB EYECARE: 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.
What changed
DR DB EYECARE
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€191,062
2024 · €14,064+€176,998
Equity
€931,089
2024 · €740,027+€191,062
Cash
€347,562
2024 · €376,760-€29,198
Balance sheet total
€9.7m
2024 · €9.2m+€508,542
Largest movements
Assets
- Tangible fixed assets +€728,626
up €728,626 (+8.9%), from €8.2m to €9.0m
of which Land and buildings: +€812,338
- Current investments -€331,273
down €331,273 (-90.4%), from €366,597 to €35,324
Equity and liabilities
- Reserves +€191,062
up €191,062 (+28.3%), from €675,652 to €866,714
of which Distributable reserves: +€191,062
- Debts after one year +€173,332
up €173,332 (+2.2%), from €7.8m to €7.9m
- Other debts +€141,697
up €141,697 (+69.3%), from €204,485 to €346,182
Income statement
- Gross operating margin +€245,240
up €245,240 (+30.2%), from €810,941 to €1.1m
- Taxes +€63,759
up €63,759 (+542%), from €11,764 to €75,523
- Financial income +€51,541
up €51,541 (+954%), from €5,405 to €56,945
of which Financial income: +€48,271
- Financial charges +€47,202
up €47,202 (+17.8%), from €265,480 to €312,682
- Other operating charges +€13,536
up €13,536 (+31.3%), from €43,242 to €56,778
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.
Result 2024
€14,064
Gross operating margin
+€245,240
Staff costs
-€590
Depreciation
+€5,305
Other operating charges
-€13,536
Financial income
+€51,541
Financial charges
-€47,202
Taxes
-€63,759
Result 2025
€191,062
raises the resultlowers the result
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.
From operations
+€630,935
Investment
-€800,107
Financing
+€139,974
Cash 2024
€376,760
From operations (derived)
+€630,935
Net result for the year
+€191,062
Depreciation
+€402,755
Receivables after one year
-€85,500
Receivables within one year
-€18,418
Deferred charges and accrued income
-€36,469
Trade debts
+€5,190
Tax, wage and social debts
+€30,969
Other debts
+€141,697
Accrued charges and deferred income
-€351
Investment (derived)
-€800,107
Investment in fixed assets (net)
-€1.1m
Current investments
+€331,273
Financing
+€139,974
Debts after one year
+€173,332
Current portion of long-term debt
-€33,358
Cash 2025
€347,562
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,220,305 | €9,728,846 | +€508,542 | +5.5% |
| Fixed assets | 21/28 | €8,228,707 | €8,957,333 | +€728,626 | +8.9% |
| Tangible fixed assets | 22/27 | €8,222,240 | €8,950,866 | +€728,626 | +8.9% |
| Land and buildings | 22 | €7,362,826 | €8,175,164 | +€812,338 | +11.0% |
| Plant, machinery and equipment | 23 | €37,807 | €38,327 | +€520 | +1.4% |
| Furniture and vehicles | 24 | €103,301 | €70,191 | -€33,110 | -32.1% |
| Leasing and similar rights | 25 | €718,306 | €667,183 | -€51,123 | -7.1% |
| Financial fixed assets | 28 | €6,467 | €6,467 | = | 0.0% |
| Current assets | 29/58 | €991,598 | €771,513 | -€220,084 | -22.2% |
| Amounts receivable after more than one year | 29 | €0 | €85,500 | +€85,500 | |
| Other amounts receivable | 291 | €0 | €85,500 | +€85,500 | |
| Amounts receivable within one year | 40/41 | €115,156 | €133,574 | +€18,418 | +16.0% |
| Trade receivables | 40 | €91,940 | €133,574 | +€41,633 | +45.3% |
| Other amounts receivable | 41 | €23,216 | €0 | -€23,216 | -100% |
| Current investments | 50/53 | €366,597 | €35,324 | -€331,273 | -90.4% |
| Cash at bank and in hand | 54/58 | €376,760 | €347,562 | -€29,198 | -7.7% |
| Deferred charges and accrued income | 490/1 | €133,084 | €169,554 | +€36,469 | +27.4% |
| Total equity and liabilities | 10/49 | €9,220,305 | €9,728,846 | +€508,542 | +5.5% |
| Equity | 10/15 | €740,027 | €931,089 | +€191,062 | +25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €675,652 | €866,714 | +€191,062 | +28.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €638,152 | €829,214 | +€191,062 | +29.9% |
| Profit (loss) carried forward | 14 | €45,775 | €45,775 | = | 0.0% |
| Amounts payable | 17/49 | €8,480,277 | €8,797,757 | +€317,480 | +3.7% |
| Amounts payable after more than one year | 17 | €7,761,244 | €7,934,576 | +€173,332 | +2.2% |
| Financial debts | 170/4 | €7,761,244 | €7,934,576 | +€173,332 | +2.2% |
| Amounts payable within one year | 42/48 | €705,590 | €850,088 | +€144,499 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €487,839 | €454,481 | -€33,358 | -6.8% |
| Trade debts | 44 | €1,026 | €6,217 | +€5,190 | +506% |
| Suppliers | 440/4 | €1,026 | €6,217 | +€5,190 | +506% |
| Taxes, remuneration and social security | 45 | €12,239 | €43,209 | +€30,969 | +253% |
| Taxes | 450/3 | €2,215 | €31,868 | +€29,653 | +1,339% |
| Remuneration and social security | 454/9 | €10,025 | €11,341 | +€1,316 | +13.1% |
| Other amounts payable | 47/48 | €204,485 | €346,182 | +€141,697 | +69.3% |
| Accrued charges and deferred income | 492/3 | €13,444 | €13,093 | -€351 | -2.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €73,737 | €74,327 | +€590 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408,059 | €402,755 | -€5,305 | -1.3% |
| Other operating charges | 640/8 | €43,242 | €56,778 | +€13,536 | +31.3% |
| Gross operating margin | 9900 | €810,941 | €1,056,181 | +€245,240 | +30.2% |
| Operating profit (loss) | 9901 | €285,903 | €522,321 | +€236,419 | +82.7% |
| Financial income | 75/76B | €5,405 | €56,945 | +€51,541 | +954% |
| Recurring financial income | 75 | €5,405 | €53,675 | +€48,271 | +893% |
| Non-recurring financial income | 76B | - | €3,270 | +€3,270 | |
| Financial charges | 65/66B | €265,480 | €312,682 | +€47,202 | +17.8% |
| Recurring financial charges | 65 | €265,480 | €312,682 | +€47,202 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €25,828 | €266,585 | +€240,757 | +932% |
| Income taxes | 67/77 | €11,764 | €75,523 | +€63,759 | +542% |
| Profit (loss) for the period | 9904 | €14,064 | €191,062 | +€176,998 | +1,259% |
| Profit (loss) for the period to be appropriated | 9905 | €14,064 | €191,062 | +€176,998 | +1,259% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.