DR. E. DRAULANS OPHTALMOLOGE: 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.
DR. E. DRAULANS OPHTALMOLOGE
Largest movements
- Cash +€175,209
up €175,209 (+42.3%), from €414,081 to €589,290
mainly Current investments (+€83,851) and Net result for the year (+€80,502)
- Current investments -€83,851
down €83,851 (-23.5%), from €357,383 to €273,533
- Tangible fixed assets +€9,820
up €9,820 (+70.7%), from €13,888 to €23,708
of which Plant, machinery and equipment: +€12,222
- Reserves +€80,502
up €80,502 (+12.2%), from €662,000 to €742,502
- Financial income +€18,917
up €18,917 (+267%), from €7,096 to €26,013
- Taxes +€3,448
up €3,448 (+11.7%), from €29,424 to €32,873
- Gross operating margin +€3,265
up €3,265 (+3.5%), from €92,554 to €95,819
- Financial charges -€3,023
down €3,023 (-93.9%), from €3,218 to €195
of which Non-recurring financial charges: -€3,100
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 | €806,746 | €902,715 | +€95,969 | +11.9% |
| Fixed assets | 21/28 | €13,888 | €23,708 | +€9,820 | +70.7% |
| Tangible fixed assets | 22/27 | €13,888 | €23,708 | +€9,820 | +70.7% |
| Plant, machinery and equipment | 23 | €8,285 | €20,506 | +€12,222 | +148% |
| Furniture and vehicles | 24 | €5,603 | €3,202 | -€2,401 | -42.9% |
| Current assets | 29/58 | €792,858 | €879,007 | +€86,149 | +10.9% |
| Amounts receivable within one year | 40/41 | €20,798 | €16,184 | -€4,613 | -22.2% |
| Other amounts receivable | 41 | €20,798 | €16,184 | -€4,613 | -22.2% |
| Current investments | 50/53 | €357,383 | €273,533 | -€83,851 | -23.5% |
| Cash at bank and in hand | 54/58 | €414,081 | €589,290 | +€175,209 | +42.3% |
| Deferred charges and accrued income | 490/1 | €596 | - | -€596 | |
| Total equity and liabilities | 10/49 | €806,746 | €902,715 | +€95,969 | +11.9% |
| Equity | 10/15 | €799,494 | €879,996 | +€80,502 | +10.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €662,000 | €742,502 | +€80,502 | +12.2% |
| Distributable reserves | 133 | €662,000 | €742,502 | +€80,502 | +12.2% |
| Profit (loss) carried forward | 14 | €117,494 | €117,494 | = | 0.0% |
| Amounts payable | 17/49 | €7,252 | €22,719 | +€15,467 | +213% |
| Amounts payable within one year | 42/48 | €7,252 | €22,719 | +€15,467 | +213% |
| Trade debts | 44 | €1,302 | €889 | -€413 | -31.7% |
| Suppliers | 440/4 | €1,302 | €889 | -€413 | -31.7% |
| Taxes, remuneration and social security | 45 | €5,950 | €14,000 | +€8,050 | +135% |
| Taxes | 450/3 | €5,950 | €14,000 | +€8,050 | +135% |
| Other amounts payable | 47/48 | - | €7,830 | +€7,830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,212 | €5,019 | +€807 | +19.1% |
| Other operating charges | 640/8 | €3,186 | €3,243 | +€58 | +1.8% |
| Gross operating margin | 9900 | €92,554 | €95,819 | +€3,265 | +3.5% |
| Operating profit (loss) | 9901 | €85,156 | €87,557 | +€2,400 | +2.8% |
| Financial income | 75/76B | €7,096 | €26,013 | +€18,917 | +267% |
| Recurring financial income | 75 | €7,096 | €26,013 | +€18,917 | +267% |
| Financial charges | 65/66B | €3,218 | €195 | -€3,023 | -93.9% |
| Recurring financial charges | 65 | €118 | €195 | +€77 | +65.2% |
| Non-recurring financial charges | 66B | €3,100 | - | -€3,100 | |
| Profit (loss) for the period before taxes | 9903 | €89,034 | €113,375 | +€24,340 | +27.3% |
| Income taxes | 67/77 | €29,424 | €32,873 | +€3,448 | +11.7% |
| Profit (loss) for the period | 9904 | €59,610 | €80,502 | +€20,892 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,610 | €80,502 | +€20,892 | +35.0% |
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 25 October 2026 via checked.be.