IL OFTALMOLOGIE: 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.
IL OFTALMOLOGIE
Largest movements
- Receivables within one year +€92,207
up €92,207 (+171%), from €53,855 to €146,062
- Cash +€58,254
up €58,254 (+212%), from €27,420 to €85,674
mainly Net result for the year (+€134,910) and Tax, wage and social debts (+€15,172)
- Deferred charges and accrued income +€11,547
up €11,547 (+88.2%), from €13,086 to €24,633
- Tangible fixed assets -€8,069
down €8,069 (-11.8%), from €68,175 to €60,106
of which Other tangible fixed assets: -€6,802
- Reserves +€134,910
up €134,910 (+86.8%), from €155,407 to €290,317
- Tax, wage and social debts +€15,172
up €15,172 (+528%), from €2,875 to €18,047
- Trade debts +€3,858
up €3,858 (+171%), from €2,253 to €6,111
- Gross operating margin +€109,232
up €109,232 (+144%), from €75,918 to €185,150
- Taxes +€27,330
up €27,330 (+190%), from €14,367 to €41,697
- Financial income +€3,294
up €3,294 (+140%), from €2,350 to €5,644
- Depreciation +€2,286
up €2,286 (+26.3%), from €8,693 to €10,980
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 | €162,535 | €316,475 | +€153,940 | +94.7% |
| Fixed assets | 21/28 | €68,175 | €60,106 | -€8,069 | -11.8% |
| Tangible fixed assets | 22/27 | €68,175 | €60,106 | -€8,069 | -11.8% |
| Plant, machinery and equipment | 23 | €3,158 | €1,266 | -€1,892 | -59.9% |
| Furniture and vehicles | 24 | €4,074 | €4,699 | +€625 | +15.3% |
| Other tangible fixed assets | 26 | €60,943 | €54,141 | -€6,802 | -11.2% |
| Current assets | 29/58 | €94,360 | €256,369 | +€162,009 | +172% |
| Amounts receivable within one year | 40/41 | €53,855 | €146,062 | +€92,207 | +171% |
| Other amounts receivable | 41 | €53,855 | €146,062 | +€92,207 | +171% |
| Cash at bank and in hand | 54/58 | €27,420 | €85,674 | +€58,254 | +212% |
| Deferred charges and accrued income | 490/1 | €13,086 | €24,633 | +€11,547 | +88.2% |
| Total equity and liabilities | 10/49 | €162,535 | €316,475 | +€153,940 | +94.7% |
| Equity | 10/15 | €157,407 | €292,317 | +€134,910 | +85.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €155,407 | €290,317 | +€134,910 | +86.8% |
| Distributable reserves | 133 | €155,407 | €290,317 | +€134,910 | +86.8% |
| Amounts payable | 17/49 | €5,128 | €24,158 | +€19,030 | +371% |
| Amounts payable within one year | 42/48 | €5,128 | €24,158 | +€19,030 | +371% |
| Trade debts | 44 | €2,253 | €6,111 | +€3,858 | +171% |
| Suppliers | 440/4 | €2,253 | €6,111 | +€3,858 | +171% |
| Taxes, remuneration and social security | 45 | €2,875 | €18,047 | +€15,172 | +528% |
| Taxes | 450/3 | €2,875 | €18,047 | +€15,172 | +528% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,693 | €10,980 | +€2,286 | +26.3% |
| Other operating charges | 640/8 | €649 | €838 | +€189 | +29.1% |
| Gross operating margin | 9900 | €75,918 | €185,150 | +€109,232 | +144% |
| Operating profit (loss) | 9901 | €66,576 | €173,333 | +€106,757 | +160% |
| Financial income | 75/76B | €2,350 | €5,644 | +€3,294 | +140% |
| Recurring financial income | 75 | €2,350 | €5,644 | +€3,294 | +140% |
| Financial charges | 65/66B | €2,500 | €2,370 | -€130 | -5.2% |
| Recurring financial charges | 65 | €2,500 | €2,370 | -€130 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €66,426 | €176,607 | +€110,181 | +166% |
| Income taxes | 67/77 | €14,367 | €41,697 | +€27,330 | +190% |
| Profit (loss) for the period | 9904 | €52,059 | €134,910 | +€82,851 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €52,059 | €134,910 | +€82,851 | +159% |
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.