Eva Diltoer, 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.
Eva Diltoer, oftalmoloog
Largest movements
- Cash -€282,412
down €282,412 (-53.7%), from €525,861 to €243,449
mainly Contributions, distributions and other (-€535,000) and Investment in fixed assets (net) (-€54,988)
- Tangible fixed assets -€49,175
down €49,175 (-12.0%), from €409,843 to €360,668
of which Leasing and similar rights: -€62,224
- Deferred charges and accrued income -€33,717
down €33,717 (-62.0%), from €54,401 to €20,684
- Current investments +€23,430
up €23,430 (+43.4%), from €54,010 to €77,440
- Reserves -€211,117
down €211,117 (-37.6%), from €560,941 to €349,823
- Tax, wage and social debts -€48,969
down €48,969 (-80.0%), from €61,228 to €12,259
of which Taxes: -€55,517
- Debts after one year -€45,847
down €45,847 (-20.9%), from €219,335 to €173,488
- Trade debts -€20,161
down €20,161 (-73.3%), from €27,486 to €7,325
- Current portion of long-term debt -€14,673
down €14,673 (-24.8%), from €59,111 to €44,437
- Staff costs +€46,550
up €46,550 (+148%), from €31,451 to €78,001
- Taxes -€12,723
down €12,723 (-11.0%), from €115,235 to €102,512
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 | €1,108,100 | €772,333 | -€335,768 | -30.3% |
| Fixed assets | 21/28 | €411,343 | €361,418 | -€49,926 | -12.1% |
| Intangible fixed assets | 21 | €1,500 | €750 | -€750 | -50.0% |
| Tangible fixed assets | 22/27 | €409,843 | €360,668 | -€49,175 | -12.0% |
| Land and buildings | 22 | €228,963 | €218,383 | -€10,580 | -4.6% |
| Plant, machinery and equipment | 23 | €27,065 | €54,693 | +€27,628 | +102% |
| Furniture and vehicles | 24 | €22,124 | €18,124 | -€4,000 | -18.1% |
| Leasing and similar rights | 25 | €131,692 | €69,468 | -€62,224 | -47.2% |
| Current assets | 29/58 | €696,757 | €410,915 | -€285,842 | -41.0% |
| Amounts receivable within one year | 40/41 | €62,485 | €69,342 | +€6,857 | +11.0% |
| Trade receivables | 40 | €59,973 | €46,728 | -€13,245 | -22.1% |
| Other amounts receivable | 41 | €2,513 | €22,615 | +€20,102 | +800% |
| Current investments | 50/53 | €54,010 | €77,440 | +€23,430 | +43.4% |
| Cash at bank and in hand | 54/58 | €525,861 | €243,449 | -€282,412 | -53.7% |
| Deferred charges and accrued income | 490/1 | €54,401 | €20,684 | -€33,717 | -62.0% |
| Total equity and liabilities | 10/49 | €1,108,100 | €772,333 | -€335,768 | -30.3% |
| Equity | 10/15 | €565,941 | €354,823 | -€211,117 | -37.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €560,941 | €349,823 | -€211,117 | -37.6% |
| Distributable reserves | 133 | €560,941 | €349,823 | -€211,117 | -37.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €542,160 | €417,509 | -€124,650 | -23.0% |
| Amounts payable after more than one year | 17 | €219,335 | €173,488 | -€45,847 | -20.9% |
| Financial debts | 170/4 | €219,335 | €173,488 | -€45,847 | -20.9% |
| Amounts payable within one year | 42/48 | €322,825 | €244,021 | -€78,804 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €59,111 | €44,437 | -€14,673 | -24.8% |
| Trade debts | 44 | €27,486 | €7,325 | -€20,161 | -73.3% |
| Suppliers | 440/4 | €27,486 | €7,325 | -€20,161 | -73.3% |
| Taxes, remuneration and social security | 45 | €61,228 | €12,259 | -€48,969 | -80.0% |
| Taxes | 450/3 | €56,696 | €1,179 | -€55,517 | -97.9% |
| Remuneration and social security | 454/9 | €4,532 | €11,080 | +€6,548 | +144% |
| Other amounts payable | 47/48 | €175,000 | €180,000 | +€5,000 | +2.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €31,451 | €78,001 | +€46,550 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,980 | €104,913 | -€2,066 | -1.9% |
| Other operating charges | 640/8 | €14,901 | €14,254 | -€647 | -4.3% |
| Non-recurring operating charges | 66A | - | €1,190 | +€1,190 | |
| Gross operating margin | 9900 | €624,632 | €629,283 | +€4,651 | +0.7% |
| Operating profit (loss) | 9901 | €471,301 | €430,924 | -€40,376 | -8.6% |
| Financial income | 75/76B | €75 | €646 | +€572 | +764% |
| Recurring financial income | 75 | €75 | €646 | +€572 | +764% |
| Financial charges | 65/66B | €6,020 | €5,176 | -€844 | -14.0% |
| Recurring financial charges | 65 | €6,020 | €5,176 | -€844 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €465,355 | €426,395 | -€38,961 | -8.4% |
| Income taxes | 67/77 | €115,235 | €102,512 | -€12,723 | -11.0% |
| Profit (loss) for the period | 9904 | €350,120 | €323,883 | -€26,238 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €350,120 | €323,883 | -€26,238 | -7.5% |
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 28 October 2026 via checked.be.