Lambda-X Ophthalmics: what changed
What changed
Lambda-X Ophthalmics
NACE 26.700, Manufacture of computer, electronic and optical products
filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €1.0m+€238,154
Equity
€4.0m
2024 · €4.0m-€30,766
Cash
€606,698
2024 · €215,026+€391,672
Balance sheet total
€7.0m
2024 · €5.7m+€1.4m
Largest movements
Assets
- Intangible fixed assets +€671,791
up €671,791 (+62.9%), from €1.1m to €1.7m
- Current investments +€590,000
up €590,000 (+56.2%), from €1.1m to €1.6m
- Cash +€391,672
up €391,672 (+182%), from €215,026 to €606,698
mainly Net result for the year (+€1.3m) and Other debts (+€1.2m)
- Stocks and contracts -€312,585
down €312,585 (-21.2%), from €1.5m to €1.2m
Equity and liabilities
- Other debts +€1.2m
up €1.2m (+1,311%), from €92,302 to €1.3m
- Trade debts +€214,431
up €214,431 (+32.3%), from €663,145 to €877,576
- Advances received -€122,307
down €122,307 (-25.2%), from €484,903 to €362,596
- Short-term financial debts +€73,931
up €73,931 (+534%), from €13,840 to €87,771
- Tax, wage and social debts -€72,572
down €72,572 (-31.5%), from €230,532 to €157,960
of which Taxes: -€97,972
Income statement
- Taxes -€330,209
down €330,209, from €239,160 to -€91,049
- Staff costs +€306,790
up €306,790 (+33.2%), from €924,003 to €1.2m
- Depreciation +€276,864
up €276,864 (+69.7%), from €396,961 to €673,825
- Gross operating margin +€89,416
up €89,416 (+2.9%), from €3.1m to €3.2m
- Financial charges +€42,751
up €42,751 (+74.9%), from €57,116 to €99,867
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.0m
Gross operating margin
+€89,416
Staff costs
-€306,790
Depreciation
-€276,864
Write-downs
-€19,906
Provisions
-€21,200
Other operating charges
+€2,812
Other operating items
+€473,438
Financial income
+€9,791
Financial charges
-€42,751
Taxes
+€330,209
Result 2025
€1.3m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3.5m
Investment
-€1.9m
Financing
-€1.2m
Cash 2024
€215,026
From operations (derived)
+€3.5m
Net result for the year
+€1.3m
Depreciation
+€673,825
Stocks and contracts
+€312,585
Receivables within one year
+€36,711
Deferred charges and accrued income
-€63,507
Provisions
+€21,200
Trade debts
+€214,431
Tax, wage and social debts
-€72,572
Advances received
-€122,307
Other debts
+€1.2m
Accrued charges and deferred income
+€61,803
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.3m
Current investments
-€590,000
Financing
-€1.2m
Short-term financial debts
+€73,931
Contributions, distributions and other
-€1.3m
Cash 2025
€606,698
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,683,438 | €7,039,166 | +€1.4m | +23.9% |
| Formation expenses | 20 | €33,774 | €0 | -€33,773 | -100.0% |
| Fixed assets | 21/28 | €1,239,866 | €1,933,486 | +€693,620 | +55.9% |
| Intangible fixed assets | 21 | €1,067,201 | €1,738,993 | +€671,791 | +62.9% |
| Tangible fixed assets | 22/27 | €172,665 | €194,493 | +€21,828 | +12.6% |
| Plant, machinery and equipment | 23 | €133,603 | €168,426 | +€34,823 | +26.1% |
| Furniture and vehicles | 24 | €39,062 | €26,067 | -€12,995 | -33.3% |
| Current assets | 29/58 | €4,409,798 | €5,105,680 | +€695,882 | +15.8% |
| Stocks and contracts in progress | 3 | €1,475,402 | €1,162,817 | -€312,585 | -21.2% |
| Stocks | 30/36 | €1,475,402 | €1,162,817 | -€312,585 | -21.2% |
| Amounts receivable within one year | 40/41 | €1,603,133 | €1,566,422 | -€36,711 | -2.3% |
| Trade receivables | 40 | €1,323,104 | €1,166,263 | -€156,841 | -11.9% |
| Other amounts receivable | 41 | €280,029 | €400,159 | +€120,129 | +42.9% |
| Current investments | 50/53 | €1,050,000 | €1,640,000 | +€590,000 | +56.2% |
| Cash at bank and in hand | 54/58 | €215,026 | €606,698 | +€391,672 | +182% |
| Deferred charges and accrued income | 490/1 | €66,237 | €129,743 | +€63,507 | +95.9% |
| Total equity and liabilities | 10/49 | €5,683,438 | €7,039,166 | +€1.4m | +23.9% |
| Equity | 10/15 | €3,988,874 | €3,958,108 | -€30,766 | -0.8% |
| Contributions | 10/11 | €192,034 | €192,034 | = | 0.0% |
| Reserves | 13 | €378,900 | €378,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €378,900 | €378,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,415,028 | €3,384,807 | -€30,221 | -0.9% |
| Investment grants | 15 | €2,912 | €2,368 | -€544 | -18.7% |
| Provisions and deferred taxes | 16 | €7,983 | €29,183 | +€21,200 | +266% |
| Provisions for liabilities and charges | 160/5 | €7,983 | €29,183 | +€21,200 | +266% |
| Pensions and similar obligations | 160 | €7,983 | €7,983 | = | 0.0% |
| Other liabilities and charges | 164/5 | - | €21,200 | +€21,200 | |
| Amounts payable | 17/49 | €1,686,581 | €3,051,876 | +€1.4m | +81.0% |
| Amounts payable within one year | 42/48 | €1,484,723 | €2,788,215 | +€1.3m | +87.8% |
| Financial debts | 43 | €13,840 | €87,771 | +€73,931 | +534% |
| Credit institutions | 430/8 | €13,840 | €87,771 | +€73,931 | +534% |
| Trade debts | 44 | €663,145 | €877,576 | +€214,431 | +32.3% |
| Suppliers | 440/4 | €663,145 | €877,576 | +€214,431 | +32.3% |
| Advances received on contracts in progress | 46 | €484,903 | €362,596 | -€122,307 | -25.2% |
| Taxes, remuneration and social security | 45 | €230,532 | €157,960 | -€72,572 | -31.5% |
| Taxes | 450/3 | €99,543 | €1,571 | -€97,972 | -98.4% |
| Remuneration and social security | 454/9 | €130,989 | €156,389 | +€25,400 | +19.4% |
| Other amounts payable | 47/48 | €92,302 | €1,302,312 | +€1.2m | +1,311% |
| Accrued charges and deferred income | 492/3 | €201,858 | €263,661 | +€61,803 | +30.6% |
| Non-recurring operating income | 76A | €427,697 | - | -€427,697 | |
| Remuneration, social security and pensions | 62 | €924,003 | €1,230,793 | +€306,790 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396,961 | €673,825 | +€276,864 | +69.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,906 | +€19,906 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €21,200 | +€21,200 | |
| Other operating charges | 640/8 | €2,916 | €105 | -€2,812 | -96.4% |
| Non-recurring operating charges | 66A | €482,044 | €8,606 | -€473,438 | -98.2% |
| Gross operating margin | 9900 | €3,081,871 | €3,171,287 | +€89,416 | +2.9% |
| Operating profit (loss) | 9901 | €1,275,947 | €1,216,853 | -€59,094 | -4.6% |
| Financial income | 75/76B | €51,954 | €61,745 | +€9,791 | +18.8% |
| Recurring financial income | 75 | €51,954 | €61,745 | +€9,791 | +18.8% |
| Financial charges | 65/66B | €57,116 | €99,867 | +€42,751 | +74.9% |
| Recurring financial charges | 65 | €57,116 | €99,867 | +€42,751 | +74.9% |
| Profit (loss) for the period before taxes | 9903 | €1,270,785 | €1,178,730 | -€92,055 | -7.2% |
| Income taxes | 67/77 | €239,160 | -€91,049 | -€330,209 | |
| Profit (loss) for the period | 9904 | €1,031,625 | €1,269,779 | +€238,154 | +23.1% |
| Transfer to tax-exempt reserves | 689 | €378,900 | - | -€378,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €652,725 | €1,269,779 | +€617,054 | +94.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.