Dr. Milo De Decker - Oftalmoloog: 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. Milo De Decker - Oftalmoloog
Largest movements
- Tangible fixed assets +€420,219
up €420,219 (+7,295%), from €5,760 to €425,979
of which Land and buildings: +€339,089
- Cash +€194,013
up €194,013 (+270%), from €71,892 to €265,905
mainly Net result for the year (+€391,747) and Debts after one year (+€354,341)
- Current investments +€83,746
up €83,746 (+35.0%), from €238,957 to €322,703
- Receivables within one year +€51,343
up €51,343 (+25.1%), from €204,363 to €255,706
- Debts after one year +€354,341
new in 2025: €354,341
- Other debts +€340,344
up €340,344 (+6,398%), from €5,319 to €345,663
- Current portion of long-term debt +€72,825
new in 2025: €72,825
- Short-term financial debts -€21,153
down €21,153 (-70.5%), from €30,000 to €8,847
- Gross operating margin +€130,417
up €130,417 (+29.2%), from €447,014 to €577,431
- Other operating charges +€54,739
up €54,739 (+14,144%), from €387 to €55,126
- Depreciation +€10,225
up €10,225 (+859%), from €1,190 to €11,415
- Taxes +€8,073
up €8,073 (+7.5%), from €107,537 to €115,610
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 | €522,297 | €1,273,996 | +€751,699 | +144% |
| Fixed assets | 21/28 | €5,760 | €425,979 | +€420,219 | +7,295% |
| Tangible fixed assets | 22/27 | €5,760 | €425,979 | +€420,219 | +7,295% |
| Land and buildings | 22 | - | €339,089 | +€339,089 | |
| Plant, machinery and equipment | 23 | €1,452 | €83,995 | +€82,544 | +5,686% |
| Furniture and vehicles | 24 | €4,308 | €2,896 | -€1,413 | -32.8% |
| Current assets | 29/58 | €516,537 | €848,017 | +€331,480 | +64.2% |
| Amounts receivable within one year | 40/41 | €204,363 | €255,706 | +€51,343 | +25.1% |
| Trade receivables | 40 | €204,363 | €255,706 | +€51,343 | +25.1% |
| Current investments | 50/53 | €238,957 | €322,703 | +€83,746 | +35.0% |
| Cash at bank and in hand | 54/58 | €71,892 | €265,905 | +€194,013 | +270% |
| Deferred charges and accrued income | 490/1 | €1,325 | €3,703 | +€2,377 | +179% |
| Total equity and liabilities | 10/49 | €522,297 | €1,273,996 | +€751,699 | +144% |
| Equity | 10/15 | €465,414 | €457,161 | -€8,253 | -1.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €464,414 | €456,161 | -€8,253 | -1.8% |
| Distributable reserves | 133 | €464,414 | €456,161 | -€8,253 | -1.8% |
| Amounts payable | 17/49 | €56,883 | €816,835 | +€759,952 | +1,336% |
| Amounts payable after more than one year | 17 | - | €354,341 | +€354,341 | |
| Financial debts | 170/4 | - | €354,341 | +€354,341 | |
| Amounts payable within one year | 42/48 | €56,883 | €462,495 | +€405,611 | +713% |
| Current portion of amounts payable after more than one year | 42 | - | €72,825 | +€72,825 | |
| Financial debts | 43 | €30,000 | €8,847 | -€21,153 | -70.5% |
| Other loans | 439 | €30,000 | €8,847 | -€21,153 | -70.5% |
| Trade debts | 44 | €2,940 | €9,387 | +€6,447 | +219% |
| Suppliers | 440/4 | €2,940 | €9,387 | +€6,447 | +219% |
| Taxes, remuneration and social security | 45 | €18,625 | €25,773 | +€7,148 | +38.4% |
| Taxes | 450/3 | €18,625 | €25,773 | +€7,148 | +38.4% |
| Other amounts payable | 47/48 | €5,319 | €345,663 | +€340,344 | +6,398% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €11,415 | +€10,225 | +859% |
| Other operating charges | 640/8 | €387 | €55,126 | +€54,739 | +14,144% |
| Gross operating margin | 9900 | €447,014 | €577,431 | +€130,417 | +29.2% |
| Operating profit (loss) | 9901 | €445,437 | €510,890 | +€65,453 | +14.7% |
| Financial income | 75/76B | €2,089 | €5,884 | +€3,795 | +182% |
| Recurring financial income | 75 | €2,089 | €5,884 | +€3,795 | +182% |
| Financial charges | 65/66B | €6,361 | €9,416 | +€3,055 | +48.0% |
| Recurring financial charges | 65 | €6,361 | €9,416 | +€3,055 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €441,165 | €507,357 | +€66,192 | +15.0% |
| Income taxes | 67/77 | €107,537 | €115,610 | +€8,073 | +7.5% |
| Profit (loss) for the period | 9904 | €333,628 | €391,747 | +€58,119 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €333,628 | €391,747 | +€58,119 | +17.4% |
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 30 October 2026 via checked.be.