HEALTHY EYE: 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.
HEALTHY EYE
Largest movements
- Receivables within one year +€201,936
up €201,936 (+446%), from €45,318 to €247,254
of which Other amounts receivable: +€199,782
- Deferred charges and accrued income +€57,340
up €57,340 (+279%), from €20,567 to €77,907
- Cash -€44,629
down €44,629 (-44.6%), from €100,017 to €55,388
mainly Receivables within one year (-€201,936) and Deferred charges and accrued income (-€57,340)
- Current investments +€12,724
up €12,724 (+5.1%), from €249,825 to €262,549
- Reserves +€175,803
up €175,803 (+47.7%), from €368,420 to €544,223
- Tax, wage and social debts +€34,876
up €34,876 (+88.7%), from €39,326 to €74,202
of which Taxes: +€34,876
- Other debts +€13,900
up €13,900 (+69.5%), from €20,000 to €33,900
- Gross operating margin +€149,387
up €149,387 (+93.4%), from €159,930 to €309,316
- Turnover +€140,131
up €140,131 (+28.4%), from €493,032 to €633,163
- Taxes +€49,647
up €49,647 (+105%), from €47,089 to €96,736
- Purchases and services -€9,200
down €9,200 (-2.7%), from €338,698 to €329,498
- Financial income +€6,855
up €6,855 (+1,713,685%), from €0 to €6,855
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 | €434,938 | €659,643 | +€224,705 | +51.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €19,211 | €16,544 | -€2,667 | -13.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €19,211 | €16,544 | -€2,667 | -13.9% |
| Furniture and vehicles | 24 | €19,211 | €16,544 | -€2,667 | -13.9% |
| Current assets | 29/58 | €415,727 | €643,099 | +€227,372 | +54.7% |
| Amounts receivable within one year | 40/41 | €45,318 | €247,254 | +€201,936 | +446% |
| Trade receivables | 40 | €1,548 | €3,702 | +€2,155 | +139% |
| Other amounts receivable | 41 | €43,771 | €243,552 | +€199,782 | +456% |
| Current investments | 50/53 | €249,825 | €262,549 | +€12,724 | +5.1% |
| Cash at bank and in hand | 54/58 | €100,017 | €55,388 | -€44,629 | -44.6% |
| Deferred charges and accrued income | 490/1 | €20,567 | €77,907 | +€57,340 | +279% |
| Total equity and liabilities | 10/49 | €434,938 | €659,643 | +€224,705 | +51.7% |
| Equity | 10/15 | €374,999 | €550,802 | +€175,803 | +46.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €368,420 | €544,223 | +€175,803 | +47.7% |
| Non-distributable reserves | 130/1 | €368,420 | €544,223 | +€175,803 | +47.7% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €366,560 | €542,363 | +€175,803 | +48.0% |
| Profit (loss) carried forward | 14 | €379 | €379 | = | 0.0% |
| Amounts payable | 17/49 | €59,939 | €108,841 | +€48,902 | +81.6% |
| Amounts payable within one year | 42/48 | €59,939 | €108,841 | +€48,902 | +81.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €613 | €739 | +€126 | +20.5% |
| Suppliers | 440/4 | €613 | €739 | +€126 | +20.5% |
| Taxes, remuneration and social security | 45 | €39,326 | €74,202 | +€34,876 | +88.7% |
| Taxes | 450/3 | €39,326 | €74,202 | +€34,876 | +88.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €20,000 | €33,900 | +€13,900 | +69.5% |
| Turnover | 70 | €493,032 | €633,163 | +€140,131 | +28.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €338,698 | €329,498 | -€9,200 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,422 | €8,010 | +€2,587 | +47.7% |
| Other operating charges | 640/8 | €1,412 | €701 | -€711 | -50.4% |
| Gross operating margin | 9900 | €159,930 | €309,316 | +€149,387 | +93.4% |
| Operating profit (loss) | 9901 | €153,095 | €300,606 | +€147,511 | +96.4% |
| Financial income | 75/76B | €0 | €6,855 | +€6,855 | +1,713,685% |
| Recurring financial income | 75 | €0 | €6,855 | +€6,855 | +1,713,685% |
| Financial charges | 65/66B | €3,438 | €1,022 | -€2,416 | -70.3% |
| Recurring financial charges | 65 | €3,438 | €1,022 | -€2,416 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €149,657 | €306,439 | +€156,782 | +105% |
| Income taxes | 67/77 | €47,089 | €96,736 | +€49,647 | +105% |
| Profit (loss) for the period | 9904 | €102,568 | €209,703 | +€107,135 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €102,568 | €209,703 | +€107,135 | +104% |
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 21 October 2026 via checked.be.