GREZ-DOICEAU OPHTALMOLOGY: 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.
GREZ-DOICEAU OPHTALMOLOGY
Largest movements
- Tangible fixed assets +€105,440
up €105,440 (+31.4%), from €336,137 to €441,577
of which Plant, machinery and equipment: +€110,684
- Cash +€33,152
up €33,152 (+94.9%), from €34,924 to €68,076
- Receivables within one year +€16,155
up €16,155 (+175%), from €9,224 to €25,379
- Trade debts +€57,518
up €57,518 (+1,269%), from €4,531 to €62,049
- Accrued charges and deferred income +€53,293
up €53,293 (+45.4%), from €117,375 to €170,667
- Debts after one year +€46,034
up €46,034 (+20.7%), from €222,560 to €268,593
of which Other amounts payable: +€75,000
- Current portion of long-term debt -€6,489
down €6,489 (-18.3%), from €35,455 to €28,966
- Depreciation +€9,671
up €9,671 (+56.9%), from €17,006 to €26,678
- Gross operating margin +€6,830
up €6,830 (+27.7%), from €24,677 to €31,507
- Other operating charges +€825
up €825 (+84.2%), from €980 to €1,806
- Taxes -€355
no longer reported in 2025 (was €355)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,469 | €543,470 | +€150,001 | +38.1% |
| Fixed assets | 21/28 | €339,759 | €444,634 | +€104,874 | +30.9% |
| Intangible fixed assets | 21 | €3,622 | €3,056 | -€566 | -15.6% |
| Tangible fixed assets | 22/27 | €336,137 | €441,577 | +€105,440 | +31.4% |
| Land and buildings | 22 | €274,297 | €267,097 | -€7,200 | -2.6% |
| Plant, machinery and equipment | 23 | €61,840 | €172,524 | +€110,684 | +179% |
| Furniture and vehicles | 24 | - | €1,956 | +€1,956 | |
| Current assets | 29/58 | €53,709 | €98,836 | +€45,127 | +84.0% |
| Amounts receivable within one year | 40/41 | €9,224 | €25,379 | +€16,155 | +175% |
| Trade receivables | 40 | €9,224 | €25,379 | +€16,155 | +175% |
| Cash at bank and in hand | 54/58 | €34,924 | €68,076 | +€33,152 | +94.9% |
| Deferred charges and accrued income | 490/1 | €9,561 | €5,381 | -€4,180 | -43.7% |
| Total equity and liabilities | 10/49 | €393,469 | €543,470 | +€150,001 | +38.1% |
| Equity | 10/15 | €13,194 | €13,194 | = | 0.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €7,194 | €7,194 | = | 0.0% |
| Distributable reserves | 133 | €7,194 | €7,194 | = | 0.0% |
| Amounts payable | 17/49 | €380,275 | €530,276 | +€150,001 | +39.4% |
| Amounts payable after more than one year | 17 | €222,560 | €268,593 | +€46,034 | +20.7% |
| Financial debts | 170/4 | €222,388 | €193,422 | -€28,966 | -13.0% |
| Other amounts payable | 178/9 | €171 | €75,171 | +€75,000 | +43,750% |
| Amounts payable within one year | 42/48 | €40,340 | €91,015 | +€50,675 | +126% |
| Current portion of amounts payable after more than one year | 42 | €35,455 | €28,966 | -€6,489 | -18.3% |
| Trade debts | 44 | €4,531 | €62,049 | +€57,518 | +1,269% |
| Suppliers | 440/4 | €4,531 | €62,049 | +€57,518 | +1,269% |
| Taxes, remuneration and social security | 45 | €355 | - | -€355 | |
| Taxes | 450/3 | €355 | - | -€355 | |
| Accrued charges and deferred income | 492/3 | €117,375 | €170,667 | +€53,293 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,006 | €26,678 | +€9,671 | +56.9% |
| Other operating charges | 640/8 | €980 | €1,806 | +€825 | +84.2% |
| Gross operating margin | 9900 | €24,677 | €31,507 | +€6,830 | +27.7% |
| Operating profit (loss) | 9901 | €6,691 | €3,024 | -€3,667 | -54.8% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €2,801 | €3,024 | +€223 | +8.0% |
| Recurring financial charges | 65 | €2,801 | €3,024 | +€223 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €3,902 | - | -€3,902 | |
| Income taxes | 67/77 | €355 | - | -€355 | |
| Profit (loss) for the period | 9904 | €3,547 | - | -€3,547 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,547 | - | -€3,547 |
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 31 October 2026 via checked.be.