DR. GUY SALLET, Oogarts: what changed
What changed
DR. GUY SALLET, Oogarts
filed annual accounts (NBB)
Net result for the year
€813,559
2024 · €1.4m-€606,844
Equity
€8.3m
2024 · €8.8m-€524,203
Cash
€175,097
2024 · €15,099+€159,998
Balance sheet total
€11.0m
2024 · €11.3m-€291,673
Largest movements
Assets
- Current investments -€875,338
down €875,338 (-12.8%), from €6.9m to €6.0m
- Tangible fixed assets +€461,703
up €461,703 (+11.7%), from €4.0m to €4.4m
of which Land and buildings: +€480,814
- Cash +€159,998
up €159,998 (+1,060%), from €15,099 to €175,097
mainly Current investments (+€875,338) and Net result for the year (+€813,559)
Equity and liabilities
- Reserves -€524,203
down €524,203 (-9.7%), from €5.4m to €4.9m
of which Distributable reserves: -€713,653
- Other debts +€358,949
up €358,949 (+97.3%), from €369,056 to €728,005
- Debts after one year -€184,417
down €184,417 (-11.8%), from €1.6m to €1.4m
- Short-term financial debts +€180,004
up €180,004 (+14,728%), from €1,222 to €181,226
- Tax, wage and social debts -€115,961
down €115,961 (-39.6%), from €292,481 to €176,520
of which Taxes: -€115,961
Income statement
- Financial income -€811,301
down €811,301 (-89.2%), from €909,553 to €98,252
- Financial charges -€140,285
down €140,285 (-64.0%), from €219,250 to €78,964
- Taxes -€110,880
down €110,880 (-25.2%), from €440,714 to €329,833
- Gross operating margin -€32,954
down €32,954 (-2.2%), from €1.5m to €1.4m
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
€1.4m
Gross operating margin
-€32,954
Depreciation
-€9,192
Other operating charges
-€4,563
Financial income
-€811,301
Financial charges
+€140,285
Taxes
+€110,880
Result 2025
€813,559
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
+€1.4m
Investment
+€128,880
Financing
-€1.3m
Cash 2024
€15,099
From operations (derived)
+€1.4m
Net result for the year
+€813,559
Depreciation
+€284,755
Receivables within one year
+€81,159
Deferred charges and accrued income
-€43,125
Trade debts
-€13,624
Tax, wage and social debts
-€115,961
Other debts
+€358,949
Accrued charges and deferred income
+€767
Investment (derived)
+€128,880
Investment in fixed assets (net)
-€746,458
Current investments
+€875,338
Financing
-€1.3m
Debts after one year
-€184,417
Current portion of long-term debt
+€6,813
Short-term financial debts
+€180,004
Contributions, distributions and other
-€1.3m
Cash 2025
€175,097
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,290,340 | €10,998,667 | -€291,673 | -2.6% |
| Fixed assets | 21/28 | €3,958,441 | €4,420,143 | +€461,703 | +11.7% |
| Tangible fixed assets | 22/27 | €3,957,891 | €4,419,594 | +€461,703 | +11.7% |
| Land and buildings | 22 | €3,881,993 | €4,362,807 | +€480,814 | +12.4% |
| Plant, machinery and equipment | 23 | €1,416 | €1,272 | -€144 | -10.1% |
| Furniture and vehicles | 24 | €63,126 | €44,829 | -€18,297 | -29.0% |
| Other tangible fixed assets | 26 | €11,356 | €10,685 | -€671 | -5.9% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €7,331,899 | €6,578,524 | -€753,375 | -10.3% |
| Amounts receivable within one year | 40/41 | €442,152 | €360,992 | -€81,159 | -18.4% |
| Trade receivables | 40 | €253,339 | €159,329 | -€94,010 | -37.1% |
| Other amounts receivable | 41 | €188,813 | €201,664 | +€12,851 | +6.8% |
| Current investments | 50/53 | €6,859,635 | €5,984,297 | -€875,338 | -12.8% |
| Cash at bank and in hand | 54/58 | €15,099 | €175,097 | +€159,998 | +1,060% |
| Deferred charges and accrued income | 490/1 | €15,013 | €58,138 | +€43,125 | +287% |
| Total equity and liabilities | 10/49 | €11,290,340 | €10,998,667 | -€291,673 | -2.6% |
| Equity | 10/15 | €8,800,713 | €8,276,509 | -€524,203 | -6.0% |
| Contributions | 10/11 | €3,418,550 | €3,418,550 | = | 0.0% |
| Reserves | 13 | €5,382,163 | €4,857,959 | -€524,203 | -9.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €253,695 | €443,145 | +€189,450 | +74.7% |
| Distributable reserves | 133 | €5,126,613 | €4,412,960 | -€713,653 | -13.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,489,627 | €2,722,158 | +€232,531 | +9.3% |
| Amounts payable after more than one year | 17 | €1,568,215 | €1,383,798 | -€184,417 | -11.8% |
| Financial debts | 170/4 | €1,568,215 | €1,383,798 | -€184,417 | -11.8% |
| Amounts payable within one year | 42/48 | €896,422 | €1,312,602 | +€416,180 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €177,604 | €184,417 | +€6,813 | +3.8% |
| Financial debts | 43 | €1,222 | €181,226 | +€180,004 | +14,728% |
| Credit institutions | 430/8 | €1,222 | €181,226 | +€180,004 | +14,728% |
| Trade debts | 44 | €56,059 | €42,435 | -€13,624 | -24.3% |
| Suppliers | 440/4 | €56,059 | €42,435 | -€13,624 | -24.3% |
| Taxes, remuneration and social security | 45 | €292,481 | €176,520 | -€115,961 | -39.6% |
| Taxes | 450/3 | €271,353 | €155,392 | -€115,961 | -42.7% |
| Remuneration and social security | 454/9 | €21,127 | €21,127 | = | 0.0% |
| Other amounts payable | 47/48 | €369,056 | €728,005 | +€358,949 | +97.3% |
| Accrued charges and deferred income | 492/3 | €24,990 | €25,757 | +€767 | +3.1% |
| Non-recurring operating income | 76A | - | €121,565 | +€121,565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275,564 | €284,755 | +€9,192 | +3.3% |
| Other operating charges | 640/8 | €22,730 | €27,294 | +€4,563 | +20.1% |
| Gross operating margin | 9900 | €1,469,108 | €1,436,153 | -€32,954 | -2.2% |
| Operating profit (loss) | 9901 | €1,170,814 | €1,124,105 | -€46,709 | -4.0% |
| Financial income | 75/76B | €909,553 | €98,252 | -€811,301 | -89.2% |
| Recurring financial income | 75 | €909,553 | €98,252 | -€811,301 | -89.2% |
| Financial charges | 65/66B | €219,250 | €78,964 | -€140,285 | -64.0% |
| Recurring financial charges | 65 | €219,250 | €78,964 | -€140,285 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €1,861,117 | €1,143,393 | -€717,724 | -38.6% |
| Income taxes | 67/77 | €440,714 | €329,833 | -€110,880 | -25.2% |
| Profit (loss) for the period | 9904 | €1,420,403 | €813,559 | -€606,844 | -42.7% |
| Transfer from tax-exempt reserves | 789 | €189,450 | €0 | -€189,450 | -100% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €189,450 | +€147,350 | +350% |
| Profit (loss) for the period to be appropriated | 9905 | €1,567,753 | €624,109 | -€943,644 | -60.2% |
Next steps
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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 4 November 2026 via checked.be.