EYE CLINIC: 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.
EYE CLINIC
Largest movements
- Tangible fixed assets -€90,430
down €90,430 (-36.9%), from €245,299 to €154,869
of which Plant, machinery and equipment: -€71,365
- Intangible fixed assets -€59,807
down €59,807 (-12.7%), from €472,611 to €412,804
- Cash +€48,720
up €48,720 (+355%), from €13,724 to €62,443
mainly Depreciation (+€150,237) and Trade debts (+€19,701)
- Receivables within one year -€7,950
down €7,950 (-85.4%), from €9,305 to €1,354
- Debts after one year -€125,626
down €125,626 (-21.6%), from €580,790 to €455,164
- Profit (loss) carried forward -€22,267
down €22,267 (-75.6%), from -€29,456 to -€51,723
- Trade debts +€19,701
new in 2025: €19,701
- Accrued charges and deferred income +€12,536
up €12,536 (+69.9%), from €17,931 to €30,467
- Gross operating margin +€9,375
up €9,375 (+4.1%), from €230,249 to €239,623
- Staff costs -€7,169
down €7,169 (-8.0%), from €89,215 to €82,046
- Financial charges +€2,706
up €2,706 (+10.2%), from €26,610 to €29,316
of which Non-recurring financial charges: +€9,945
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 | €744,410 | €634,914 | -€109,496 | -14.7% |
| Fixed assets | 21/28 | €718,342 | €568,106 | -€150,237 | -20.9% |
| Intangible fixed assets | 21 | €472,611 | €412,804 | -€59,807 | -12.7% |
| Tangible fixed assets | 22/27 | €245,299 | €154,869 | -€90,430 | -36.9% |
| Plant, machinery and equipment | 23 | €163,500 | €92,135 | -€71,365 | -43.6% |
| Furniture and vehicles | 24 | €38,637 | €25,741 | -€12,895 | -33.4% |
| Other tangible fixed assets | 26 | €43,162 | €36,993 | -€6,169 | -14.3% |
| Financial fixed assets | 28 | €433 | €433 | = | 0.0% |
| Current assets | 29/58 | €26,068 | €66,808 | +€40,740 | +156% |
| Amounts receivable within one year | 40/41 | €9,305 | €1,354 | -€7,950 | -85.4% |
| Trade receivables | 40 | €9,305 | €1,354 | -€7,950 | -85.4% |
| Cash at bank and in hand | 54/58 | €13,724 | €62,443 | +€48,720 | +355% |
| Deferred charges and accrued income | 490/1 | €3,039 | €3,010 | -€29 | -1.0% |
| Total equity and liabilities | 10/49 | €744,410 | €634,914 | -€109,496 | -14.7% |
| Equity | 10/15 | €15,544 | -€6,723 | -€22,267 | |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,456 | -€51,723 | -€22,267 | -75.6% |
| Amounts payable | 17/49 | €728,866 | €641,637 | -€87,230 | -12.0% |
| Amounts payable after more than one year | 17 | €580,790 | €455,164 | -€125,626 | -21.6% |
| Financial debts | 170/4 | €580,790 | €455,164 | -€125,626 | -21.6% |
| Amounts payable within one year | 42/48 | €130,146 | €156,006 | +€25,861 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €121,660 | €125,626 | +€3,966 | +3.3% |
| Trade debts | 44 | - | €19,701 | +€19,701 | |
| Suppliers | 440/4 | - | €19,701 | +€19,701 | |
| Taxes, remuneration and social security | 45 | €8,486 | €10,679 | +€2,193 | +25.8% |
| Remuneration and social security | 454/9 | €8,486 | €10,679 | +€2,193 | +25.8% |
| Accrued charges and deferred income | 492/3 | €17,931 | €30,467 | +€12,536 | +69.9% |
| Remuneration, social security and pensions | 62 | €89,215 | €82,046 | -€7,169 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,888 | €150,237 | +€349 | +0.2% |
| Other operating charges | 640/8 | €1,070 | €292 | -€778 | -72.7% |
| Gross operating margin | 9900 | €230,249 | €239,623 | +€9,375 | +4.1% |
| Operating profit (loss) | 9901 | -€9,924 | €7,049 | +€16,973 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €26,610 | €29,316 | +€2,706 | +10.2% |
| Recurring financial charges | 65 | €26,610 | €19,371 | -€7,239 | -27.2% |
| Non-recurring financial charges | 66B | - | €9,945 | +€9,945 | |
| Profit (loss) for the period before taxes | 9903 | -€36,534 | -€22,267 | +€14,267 | +39.1% |
| Profit (loss) for the period | 9904 | -€36,534 | -€22,267 | +€14,267 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,534 | -€22,267 | +€14,267 | +39.1% |
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 16 October 2026 via checked.be.